| 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 |
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