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Inland Revenue Department (IRD) Nepal is the department of Nepal Government under Ministry of Finance, located in Lazimpat, Kathmandu.The IRD is currently responsible for the enforcement of Tax Laws and administration of the following taxes: Income Tax, Value Added Tax, Excise Duty and duties like Entertainment fee (Film Development Fee).
The Constitution of Nepal has provisions for a Village or Municipal executive which acts as the executive within each local level. The executive is headed by a chairperson in a rural municipality and a mayor in a municipality who is elected by first-past-the-post voting in their local levels. First-past-the-post voting is also used to elect the ...
As defined by Part 17 of the Constitution of Nepal, the municipalities are governed by a Municipal Executive headed by a mayor.The Municipal Executive consists of the deputy mayor, ward chairpersons elected from each ward in the municipality, and five women members elected by the Municipal Assembly among themselves and three members from the Dalit or other minority communities. [3]
Districts in Nepal are second level of administrative divisions after provinces. Districts are subdivided into municipalities and rural municipalities . There are seven provinces and 77 districts in Nepal.
Municipalities are places having at least some minimum criteria of population and infrastructure and declared as a municipality by the government. There are 293 municipalities in Nepal. Urban municipalities are categorized into 3 levels: Metropolitan city (Mahanagarpalika) Sub metropolitan city (Upmahanagarpalika) Municipality (Nagarpalikas)
[2] [3] The DAO in each district of Nepal works under Ministry of Home Affairs. [4] The main function of the DAO is to maintain peace, order and security in the district and provide assistance in development activities run by the federal government, provincial government, District Coordination Committee, urban municipality and rural ...
A municipality in Nepal is a sub-unit of a district. The Government of Nepal has set-out a minimum criteria for municipalities. These criteria include a certain population, infrastructure and revenues. Presently, there are 293 municipalities in Nepal among which 6 are metropolis, 11 are sub-metropolis and 276 are municipal councils.
Gaunpalika (Nepali: गाउँपालिका, romanized: gāunpālikā, lit. 'Rural municipal') is the newly formed lower administrative division in Nepal. [1] [2] This administrative division was established in 2017, and replaced the existing village development committees.