Quick answer

What is a PAN number in Nepal and how do you get one?

A Permanent Account Number (PAN) is the unique taxpayer number issued by Nepal’s Inland Revenue Department. Employees and other individuals use Personal PAN, while a registered business uses Business PAN. The application can start online, but the required documents and verification route depend on the applicant and activity.

  • Choose the taxpayer category that matches the applicant and the planned activity.
  • Prepare the identity, business-registration and representative documents required for that category.
  • Keep the PAN certificate and update the tax record when the address, ownership or business status changes.

PAN number questions

What does PAN stand for in Nepal?

PAN stands for Permanent Account Number. The Inland Revenue Department issues it as the taxpayer identifier used for employment income, business activity and tax records in Nepal.

Do you need Personal PAN or Business PAN?

Personal PAN is used by an individual taxpayer, including an employee. A person who registers a business can apply to convert Personal PAN into Business PAN by submitting the business-registration documents to the responsible tax office.

Can you apply for PAN online?

Yes. The IRD Taxpayer Portal accepts Personal and Business PAN applications. Depending on the application, the IRD may require online document uploads or verification through the selected Inland Revenue Office or Taxpayer Service Office.

Which documents should you prepare?

A Personal PAN application generally requires identity and photograph records. A Business PAN application also requires the relevant business-registration and business-location documents. Foreign applicants need the records specified for their status.

Who needs a PAN number in Nepal?

An individual who earns taxable employment income needs Personal PAN. A person or entity starting a business should complete Business PAN registration before beginning the taxable activity. Employers and other persons responsible for withholding tax also use PAN when reporting and depositing tax.

How do you apply for Personal PAN online?

  1. Open the Inland Revenue Department Taxpayer Portal and choose the registration service for PAN, VAT and excise.
  2. Start an application for registration, create the submission details and choose the Inland Revenue Office or Taxpayer Service Office that will verify the application.
  3. Select Personal PAN and enter the identity, family and address information requested in the form.
  4. Upload the required photograph and identity records, then save and submit the application.
  5. Complete the OTP and verification steps requested by the IRD. After verification, the applicant can access and print the PAN record.

The IRD also states that an individual may apply through the Nagarik App. The available verification route can depend on the applicant and the office selected in the application.

How do you apply for Business PAN?

Start the Business PAN application in the same IRD registration service. Select the taxpayer category and responsible tax office that match the registered business. Enter the business, owner or representative, location and activity details, then submit the application and supporting records.

The IRD guidance lists business-registration evidence, identity records, photographs and records identifying the place of business among the documents that may be required. A company, partnership, sole proprietorship, non-profit body or foreign applicant may need a different set of supporting documents.

If the business has not yet been incorporated, review the company registration process in Nepal before starting Business PAN registration.

Can Personal PAN be changed to Business PAN?

An individual who later registers a business can apply to convert the Personal PAN record into Business PAN. The responsible tax office will require the business-registration documents and any other records needed to update the taxpayer category.

How can you check a PAN number?

The Inland Revenue Department provides an online PAN search service. Use the official search when you need to confirm a taxpayer record instead of relying on a number copied from an invoice, message or unofficial directory.

What should you prepare before applying?

  • citizenship or passport records and a recent photograph;
  • the correct legal name, permanent address and contact details;
  • business-registration and representative documents for Business PAN;
  • records identifying the place of business; and
  • the details of the office selected to verify the application.

S & S Jurists can review the proposed activity and registration records when the taxpayer category, ownership or supporting documents are unclear.

Official legal sources

Check the current text and guidance published by the responsible government body.