Regulator Primary Role Links
Securities Board of Nepal (SEBON) Licenses fund managers and approves PE/VC fund registrations. SEBON
Office of Company Registrar (OCR) Handles company incorporation and maintains legal corporate records. OCR
Nepal Rastra Bank (NRB) Regulates foreign exchange, capital inflows, and profit repatriation. Nepal Rastra Bank
Inland Revenue Department (IRD) Administers tax registration (PAN/VAT) and tax collection. IRD
Department of Industry (DOI) Approves foreign investments up to NPR 6 Billion. DOI
Investment Board Nepal (IBN) Facilitates large-scale investments exceeding NPR 6 Billion. IBN
Rules / Regulations What it Covers Links
Specialized Investment Fund (SIF) Regulation, 2075 Licensing of fund managers, registration of PE/VC and
Hedge funds, and fund operation rules.
SIF Regulation, 2075
Securities Act, 2063 General regulation of the securities market, investor protection, and licensing of market intermediaries. Securities Act, 2063
Companies Act, 2063 Company incorporation, share structure, corporate governance,and annual filing requirements. Companies Act, 2063
NRB Foreign Investment Bylaws,
2078
Procedures for bringing in foreign capital, recording investments, and the repatriation of profits. NRB Foreign Investment Bylaws, 2078
Foreign Investment & Tech Transfer Act (FITTA), 2075 Approval of foreign investments, technology transfer, and rights/facilities for foreign investors. FITTA, 2075
Income Tax Act, 2058 Corporate tax rates, Capital Gains Tax (CGT) on exits,and Tax Deducted at Source (TDS) on dividends. Income Tax Act
PPP and Investment Act, 2075 Approval and facilitation for large-scale infrastructure projects and investments over NPR 6 Billion. PPP and Investment Act, 2075
Anti-Money Laundering(AML) Act, 2064 Compliance regarding the source of funds and
reporting obligations to prevent financial crimes.
AML Act, 2064