Functional Jurisdiction of Excise Administration
Government of Nepal designated the Excise Duty Officer for the purposes of Excise Act, 2002 (2058 BS) to the Deputy Director General, Director or other Officers of Inland Revenue Department, Chief Tax Administrator of Large Taxpayer Office and Medium Level Taxpayer Office, Chief Tax Officer of Inland Revenue Offices, Tax officers of Taxpayer Service Offices and Chief Treasury Controller or Treasury Controller for those districts where the aforementioned officers does not existed.
Government of Nepal appointed the functional jurisdiction as excise duty officers for the purpose of section 6 of Excise Act 2002 as below;
(I) Inland Revenue Offices
S.N. |
Name and District of Offices |
Functional Jurisdiction |
1 |
Large Taxpayer Office, Lalitpur |
Territory of Nepal according to specified annual turnover ceiling declared by Nepal Government, Ministry of Finance. |
2 |
Medium Level Taxpayer Office, Kathmandu |
Territory of Nepal according to specified annual turnover ceiling declared by Nepal Government, Ministry of Finance. |
3 |
Inland Revenue Office Bhadrapur, Jhapa |
Taplejung, Panchthar, Ilam Districts, Mechinagar Municipality, Kankai Municipality, Bhadrapur Municipality, Arjundhara Municipality, Birtamod Municipality, Barahadashi Rural Municipality, Jhapa Rural Municipality, Budhashanti Rural Municipality, Haldhibari Rural Municipality, Kechanakalan Rural Municipality. |
4 |
Inland Revenue Office Damak, Jhapa |
Damak Municipality of Jhapa District, Shivasattachi Municipality, Gauradaha Municipality, Kamal Rural Municipality and Gaurigunj Rural Municipality. |
5 |
Inland Revenue Office Biratnagar, Morang |
Morang District |
6 |
Inland Revenue Office Dharan, Sunsari |
Dhankuta, Bhojpur, Sankhubhasabha, Terahathum District, Dharan Sub Metropolitan and Ward no: 1-7 of Baraha Municipality of Sunsari District |
7 |
Inland Revenue Office Lahan, Siraha |
Saptari, Siraha, Udayapur, Khotang and Solukhumbu District |
8 |
Inland Revenue Office Janakpur, Dhanusa |
Sindhuli, Sarlahi, Dhanusa, and Mahottari District |
9 |
Inland Revenue Office Simara, Bara |
Rautahat and Bara District |
10 |
Inland Revenue Office Birgunj, Parsa |
Parsa District |
11 |
Inland Revenue Office Dhulikhel, Kavrepalchowk |
Kavrepalchowk, Ramechap, Dolakha and Sindhupalchowk District |
12 |
Inland Revenue Office Bhaktpur, Bhaktpur |
Bhaktpur District |
13 |
Inland Revenue Office Lalitpur 1, Lalitpur |
Ward No: 1 to 5, 10, 11, 13, 18 to 22 and 25 of Lalitpur Metropolitan of Lalitpur District. |
14 |
Inland Revenue Office Lalitpur 2, Lalitpur |
Ward No: 6 to 9, 12,14 to 17,23,24, 26 to 29 of Lalitpur Metropolitan of Lalitpur District, Godabari Municipality, Mahalaxmi Municipality, Kyonjyosom Rural Municipality, Bagmati Rural Municipality and Mahankal Rural Municipality of Lalitpur District. |
15 |
Inland Revenue Office Hetauda, Makawanpur |
Makawanpur District |
16 |
Inland Revenue Office Bharatpur, Chitwan |
Chitwan District |
17 |
Inland Revenue Office Damauli, Tanahun |
Tanahun, Gorkaha, Lamjung and Manang District |
18 |
Inland Revenue Office Baglung, Baglung |
Baglung, Parbat, Myagdi and Mustang District |
19 |
Inland Revenue Office Pokhara, Kaski |
Syangja and Kaski District |
20 |
Inland Revenue Office Bhairahawa, Rupandehi |
Siddharthanagar Municipality, Ward No: 5 to 17 of Tilottama Municipality, Ward No: 1 to 4, 11 and 12 of Devdaha Municipality, Lumbini Sanskrit Municipality, Daidahawa Rural Municipality, Kanchan Rural Municipality, Kotahimai Rural Municipality, Marchawari Rural Municipality, Mayadevi Rural Municipality, Om Satiya Rural Municipality, Rohini Rural Municipality, Samarimai Rural Municipality, Siyari Rural Municipality, Suddhodhan Rural Municipality of Rupandehi District Ramgram Municipality, Susta Rural Municipality, Palhinandan Rural Municipality, Pratpur Rural Municipality, Sarawal Rural Municipality of Nawalparasi District. |
21 |
Inland Revenue Office Butwal, Rupandehi |
Palpa and Gulmi District, Butwal Sub Metropolitan, Ward No: 5 to 10 of Devdaha Municipality, Sainamaina Municipality, Ward No: 1 to 4 of Tilottama Municipality, Kanchan Rural Municipality, Suddhodhan Municipality, Sunawal Municipality and Bardhaghat Municipality of Nawalparasi District. |
22 |
Inland Revenue Office Krishnanagar, Kapilvastu |
Kapilvastu and Aarghakanchi District |
23 |
Inland Revenue Office Dang, Dang |
Dang, Rolpa, Rukum(Eastern Part), Rukum Paschim, Salyan and Pyuthan District |
24 |
Inland Revenue Office Nepalganj, Banke |
Banke and Bardiya District |
25 |
Inland Revenue Office Surkhet, Surkhet |
Surkhet, Dailekh, Jajarkot, Dolpa and Humla District |
26 |
Inland Revenue Office Dhangadi, Kailali |
Kailali District |
27 |
Inland Revenue Office Mahendranagar, Kanchanpur |
Kanchanpur District |
28 |
Inland Revenue Office Nayasadak, Kathmandu |
Ward No: 19,22,23 and 24 of Kathmandu Metropolitan of Kathmandu District |
29 |
Inland Revenue Office Putalisadak, Kathmandu |
Ward No: 1, 28 and 29 of Kathmandu Metropolitan of Kathmandu District. |
30 |
Inland Revenue Office Tripureshwor, Kathmandu |
Ward No: 11, 12,20 and 21 of Kathmandu Metropolitan of Kathmandu District. |
31 |
Inland Revenue Office Maharajgunj, Kathmandu |
Ward No: 3 and 26 of Kathmandu Metropolitan, Ward No: 1 to 7 of Tokha Municipality, Ward No: 1 to 7 of Budhanilakhanta Municipality of Kathmandu District |
32 |
Inland Revenue Office Balaju, Kathmandu |
Ward No: 16 of Kathmandu Metropolitan, Tarakeshwor, Ward No: 8 to 11 of Tokha Municipality, Rasuwa District |
33 |
Inland Revenue Office Tangal, Kathmandu |
Ward No: 2, 4 and 5 of Kathmandu Metropolitan of Kathmandu District |
34 |
Inland Revenue Office Thamel, Kathmandu |
Ward No: 17, 18, 25 and 27 of Kathmandu Metropolitan of Kathmandu District |
35 |
Inland Revenue Office Chabahil, Kathmandu |
Ward No: 7 of Kathmandu Metropolitan, Ward No: 8 to 13 of Budhanilakhanta Municipality of Kathmandu District |
36 |
Inland Revenue Office Battishputali, Kathmandu |
Ward No: 8, 9 and 30 of Kathmandu Metropolitan of Kathmandu District |
37 |
Inland Revenue Office Baneswor, Kathmandu |
Ward No: 10 and 31 of Kathmandu Metropolitan of Kathmandu District |
38 |
Inland Revenue Office Koteshwor, Kathmandu |
Ward No: 32 of Kathmandu Metropolitan, Ward No: 7 and 9 Kageshwori Manohara Municipality of Kathmandu District |
39 |
Inland Revenue Office Kalimati, Kathmandu |
Ward No: 13 and 14 of Kathmandu Metropolitan, Dakshinkali Municipality and Kirtipur Municapility of Kathmandu District |
40 |
Inland Revenue Office kalanki, Kathmandu |
Ward No: 15 of Kathmandu Metropolitan, Chandragiri Municipality, Dhading and Nuwakot District |
41 |
Inland Revenue Office Itahari, Sunsari |
Itahari Sub Metropolitan, Ward No: 8 to 11 of Baraha Municipality, Inaruwa Municipality, Dubahi Municipality, Ramdhuni Municipality, Debanjung Rural Municipality, Koshi Rural Municipality, Gadhi Rural Municipality, Barju Rural Municipality, Bhokraha Rural Municipality and Harinagara Rural Municipality of Sunsari District. |
42 |
Inland Revenue Office Kawasoti, Nawalparasi (East of Bardhaghat Susta) |
Nawalparasi (East of Bardhaghat Susta) District. |
43 |
Inland Revenue Office Jumla, Jumla |
Jumla, Mugu and Kalikot District |
44 |
Inland Revenue Office Dadeldhura, Dadeldhura |
Darchula, Baitadi, Doti, Acham, Bhajhang, Bajura and Dadeldhura District. |
45 |
Inland Revenue Office Jorpati, Kathmandu |
Ward No: 6 of Kathmandu Metropolitan, Gokarneshwor Municipality, Shankarapur Municipality, Ward No: 1 to 6 of Kageshwori Manahara Municipality of Kathmandu District |
(II) Taxpayer Service Offices
S.N. |
Name of Offices |
Functional Jurisdiction |
Relating Inland Revenue Office |
1 |
Taxpayer Service Office Ilam, Ilam |
Ilam District |
Inland Revenue Office Bhadrapur |
2 |
Taxpayer Service Office Phidim, Panchthar |
Taplejung and Panchthar District |
Inland Revenue Office Bhadrapur |
3 |
Taxpayer Service Office Khandbari, Sankhuvasabha |
Sankhuvasabha District |
Inland Revenue Office Dharan |
4 |
Taxpayer Service Office Dhankuta, Dhankuta |
Terhathum and Dhankuta District |
Inland Revenue Office Dharan |
5 |
Taxpayer Service Office Udayapur, Udayapur |
Udayapur District |
Inland Revenue Office Lahan |
6 |
Taxpayer Service Office Lukla, Solukhumbu |
Khumbupasanglyamu Rural Municipality of Solukhumbu District |
Inland Revenue Office Lahan |
7 |
Taxpayer Service Office Rajbiraj, Saptari |
Saptari District |
Inland Revenue Office Lahan |
8 |
Taxpayer Service Office Palpa, Palpa |
Palpa District |
Inland Revenue Office Butwal |
9 |
Taxpayer Service Office Lamki, Kailali |
Tikapur Rural Municipality, Bhajani Rural Municipality, Janaki Rural Municipality, Joshipur Bardagoria Rural Municipality, Mohanyal Rural Municipality, Ghodaghodi Municipality and Lamkichuwa Municipality of Kailali District. |
Inland Revenue Office Dhangadi |
10 |
Taxpayer Service Office Galchi, Dhading |
Dhading and Nuwakot District |
Inland Revenue Office Kalanki |
11 |
Taxpayer Service Office Diktel, Khotang |
Khotang District |
Inland Revenue Office Lahan |
12 |
Taxpayer Service Office Bhojpur, Bhojpur |
Bhojpur District |
Inland Revenue Office Dharan |
13 |
Taxpayer Service Office Biratchowk, Morang |
Belbari Municipality, Sundar Haraicha Municipality and Kerabari of Morang District |
Inland Revenue Office Biratnagar |
14 |
Taxpayer Service Office Pathari, Morang |
Letang Municipality, Pathari Sanischare Municipality, Urlabari Municipality, Kanepokhari Rural Municipality and Miklajung Rural Municipality of Morang |
Inland Revenue Office Biratnagar |
15 |
Taxpayer Service Office Okhaldhunga, Okhaldhunga |
Okhaldhunga District, Solu Dudhkunda Municipality, Dudhkoshi Rural Municipality, Dudhkausika Rural Municipality, Necha Salyan Rural Municipality, Mahakulung Rural Municipality, Likhupike Rural Municipality and Sotang Rural Municipality of Solukhumbu District |
Inland Revenue Office Lahan |
16 |
Taxpayer Service Office Bardibash, Mahotari |
Bardibas Municipality, Gausala Municipality of Mahotari District, Mithila Municipality of Dhanusa District |
Inland Revenue Office Janakpur |
17 |
Taxpayer Service Office Sindhuli , Sindhuli |
Sindhuli District |
Inland Revenue Office Janakpur |
18 |
Taxpayer Service Office Jaleshwor, Mahottari |
Jaleshwor Municipality, Loharpatti Municipality, Ramgopalpur Municipality, Manrasisawa Municipality, Matihani Municipality, Bhagaha Municipality, Balawa Municipality, Aurahi Municipality, Ekdara Rural Municipality, Sonaha Rural Municipality, Samsi Rural Municipality, Mahottari Rural Municipality and Pipara Rural Municipality of mahottari District |
Inland Revenue Office Janakpur |
19 |
Taxpayer Service Office Malangawa, Sarlahi |
Malangaba Municipality, Haripurba Municipality, Balara Municipality, Gaudeta Municipality, Chakraghatta Rural Municipality, Dhankaul Rural Municipality, Bharmapuri Rural Municipality, Kaudeni Rural Municipality, Parsa Rural Municipality, Basbaria Rural Municipality, Kabilasi Municipality and Chandranagar Rural Municipality of Sarlahi District. |
Inland Revenue Office Janakpur |
20 |
Taxpayer Service Office Lalbandi, Sarlahi |
Bagmati Municipality, Hariban Municipality, Lalbandi Municipality, Ishworpur Municipality, Haripur Municipality and Barahathwa Municipality of Sarlahi District. |
Inland Revenue Office Janakpur |
21 |
Taxpayer Service Office Chandrapur, Rautahat |
Chandrapur Municipality, Brindaban Municipality, Kataharia Municipality, Phatuwa Bijayapur Municipality, Garuda Municipality, Gadimai Municipality and Gujara Municipality of Rautahat District. |
Inland Revenue Office Simara |
22 |
Taxpayer Service Office Gaur, Rautahat |
Gaur Municipality, Bodhimai Municipality, Debahi Gonahi Municipality, Madhav Narayan Municipality, Maulapur Municipality, Ishwornath Municipality, Paroha Municipality, Rajapur Municipality, Rajadevi Municipality, Durga Bhagawati Rural Municipality, Yemunamai Rural Municipality of Rautahat District |
Inland Revenue Office Simara |
23 |
Taxpayer Service Office Kalaiya, Bara |
Pachrauta Municipality, Simranghad Municipality, Suvarna Rural Municipality, Devtaal Rural Municipality, Aadarsha Kotwal Rural Municipality, Bishrampur Rural Municipality, Feta Rural Municipality, Kalaiya Sub Metropolitan, Mahagadhimai Municipality, Karaimai Rural Municipality, Baragadhi Rural Municipality and Prashauni Rural Municipality of Bara District |
Inland Revenue Office Simara |
24 |
Taxpayer Service Office Manthali, Ramechap |
Ramechap District |
Inland Revenue Office Dhulikhel |
25 |
Taxpayer Service Office Charikot, Dolakha |
Dolakha District |
Inland Revenue Office Dhulikhel |
26 |
Taxpayer Service Office Khairahani, Chitwan |
Kalika Municipality, Khairahani Municipality, Ratnanagar Municipality and Rapti Municipality of Chitwan District |
Inland Revenue Office Bharatpur |
27 |
Taxpayer Service Office Gorkha, Gorkha |
Gorkha District |
Inland Revenue Office Damauli |
28 |
Taxpayer Service Office Beshisahar, Lamjung |
Manang and Lamjung District |
Inland Revenue Office Damauli |
29 |
Taxpayer Service Office Parasi, Nawalparasi (West of Bardhaghat Susta) |
Nawalparasi (West of Bardhaghat Susta) District |
Inland Revenue Office Bhairahawa |
30 |
Taxpayer Service Office Putalibazar, Syangja |
Syangja District |
Inland Revenue Office Pokhara |
31 |
Taxpayer Service Office Kushma, Parbat |
Parbat District |
Inland Revenue Office Baglung |
32 |
Taxpayer Service Office Tamghas, Gulmi |
Gulmi District |
Inland Revenue Office Burwal |
33 |
Taxpayer Service Office Sandhikharka , Arghakanchi |
Arghakanchi District |
Inland Revenue Office Krishna Nagar |
34 |
Taxpayer Service Office Taulihawa, Kapilvastu |
Kapilvastu Municipality, Buddhabhumi Municipality, Baadganga Municipality, Mayadevi Rural Municipality, Yeshodhara Rural Municipality and Suddhodhan Rural Municipality of Kapilvastu District |
Inland Revenue Office Krishna Nagar |
35 |
Taxpayer Service Office Chakchake Pyuthan, Pyuthan |
Pyuthan and Rolpa District |
Inland Revenue Office Dang |
36 |
Taxpayer Service Office Srinagar Salyan, Salyan |
Salyan, Rukum (East) and Rukum (west) District |
Inland Revenue Office Dang |
37 |
Taxpayer Service Office Gulariya, Bardiya |
Bardiya District |
Inland Revenue Office Nepalgunj |
38 |
Taxpayer Service Office Saphebagar Achham, Acham |
Acham and Bajura District |
Inland Revenue Office Dadeldhura |
39 |
Taxpayer Service Office Dipayel, Doti |
Doti District |
Inland Revenue Office Dadeldhura |
The job description of Taxpayer Service Offices described by Organization and Management Survey, 2019 (2076 BS) of Inland Revenue Department and subordinate offices is prescribed as below;
- Issuance and renew of Excise License,
- Management of production, sales and distribution of excisable goods and services through Excise Automation System,
- Collecting the excise return,
- Collection of Excise Revenue,
- Dues collection, dues adjustment, monitoring, legal action in order to collection of dues etc.
- Reduction of number of taxpayer having dues,
S. N. |
District Treasury Controller offices |
District |
1 |
District Treasury Controller office Taplejung |
Taplejung |
2 |
District Treasury Controller officeTerathum |
Terathum |
3 |
District Treasury Controller office Solukhumbu |
Solukhumbu |
4 |
District Treasury Controller office Sindhupalchowk |
Sindhupalchowk |
5 |
District Treasury Controller office Rasuwa |
Rasuwa |
6 |
District Treasury Controller office Nuwakot |
Nuwakot |
7 |
District Treasury Controller office Mustang |
Mustang |
8 |
District Treasury Controller office Myagdi |
Myagdi |
9 |
District Treasury Controller office Manang |
Manang |
10 |
District Treasury Controller office Eastern Rukum |
Eastern Rukum |
11 |
District Treasury Controller office Western Rukum |
Western Rukum |
12 |
District Treasury Controller office Kalikot |
Kalikot |
13 |
District Treasury Controller office Dailekh |
Dailekh |
14 |
District Treasury Controller office Jajarkot |
Jajarkot |
15 |
District Treasury Controller office Rolpa |
Rolpa |
16 |
District Treasury Controller office Humla |
Humla |
17 |
District Treasury Controller office Dolpa |
Dolpa |
18 |
District Treasury Controller office Mugu |
Mugu |
19 |
District Treasury Controller office Bajhang |
Bajhang |
20 |
District Treasury Controller office Baitadi |
Baitadi |
21 |
District Treasury Controller office Bajura |
Bajura |
22 |
District Treasury Controller office Darchula |
Darchula |
Chief Treasury Controller or Treasury Controller of District Treasury Controller Office has been appointed for regular excise administration except excise audit, investigation and assessment of excise for those districts where the Inland Revenue Offices and Taxpayer Service Offices does not existed.
अन्त:शुल्क कार्यक्षेत्र