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How To Register A Business In Nepal From India?

How Do I Register A Business In Nepal From India?

Apply for foreign investment approval. This can be done through the Investment Board of Nepal (IBN) or the Department of Industry (DoI). You will need to submit a detailed proposal of your business plan, including the amount of investment and the number of jobs you expect to create.

 

1. Register a business in Nepal from India with the Office of the Company Registrar (OCR). You will need to submit the following documents: 

 
  • A completed application form

  • Two copies of the Memorandum of Association (MOA) and Articles of Association (AOA)

  • Attested copies of the citizenship certificates of the founder shareholders

  • Attested copies of the agreement between the founder shareholders

2. Obtain a PAN and VAT registration from the Inland Revenue Department (IRD). You can do this online through the IRD website.

3. Open a bank account in Nepal. You will need to provide the bank with your foreign investment approval certificate, company registration certificate, and PAN and VAT registration certificates.

Company registration in Nepal: The Registration Process

Registering a company in Nepal is subject to the regulations outlined in the Companies Act 2006 (2063) ("Companies Act"). The Office of Company Registrar ("OCR") serves as the governing body responsible for overseeing company registrations. In this article, we will walk you through the steps involved in registering a company in Nepal.

 

Types of Companies Under the Companies Act

Under the Companies Act, Nepal recognizes the following types of companies:

 

Private Company: These companies are restricted from raising funds from the general public through the issuance of shares, bonds, or debentures. They must have a minimum of seven shareholders, but no more than 101.

 

Public Company: Public companies can raise funds from the general public through securities like shares, bonds, or debentures. They require a minimum of seven shareholders, with no maximum limit.

 

Profit-Not-Distributing Company: These companies serve specific purposes, such as the development and promotion of professions, the protection of collective rights, or the pursuit of scientific, academic, social, benevolent, or public utility objectives. They must not distribute dividends.

 

Limited Liability Companies in Nepal

Limited liability companies, particularly private limited companies, are the most common business vehicles in Nepal. Certain business activities, such as banking, financial transactions, insurance, stock exchanges, pension funds, or mutual funds, necessitate registration as public companies.

One of the primary advantages of registering a limited liability company is that the liability of shareholders is limited to the amount of their investment.

The Registration Process

 

Here's an overview of the steps involved in registering a company in Nepal:

  • Step 1: Reserve the company name at the OCR.
  • Step 2: Submit physical copies of the necessary documents to the OCR.

  • Step 3: The OCR will review the submitted documents.

  • Step 4: Upon approval, the OCR will issue a company registration certificate.

  • Step 5: Register for tax, including VAT and PAN, at the Inland Revenue Office.

Estimated Registration Time

 

The entire process of registering a new company typically takes approximately 7 to 10 days.

Required Documents for Company Registration

When you apply to register a business in Nepal from India, you need the following documents:

  • Application for registration (1 set original)

  • Memorandum of association and articles of association of the proposed company (2 sets, original each)

  • Citizenship certificate for Nepalese promoters or passport for foreign promoters (1 copy)
  • Shareholder’s agreement (if applicable) (1 copy)
  • Copy of certificate of registration and other registration documents, such as the memorandum of association and articles of association, if the shareholder is a company (1 copy)
  • Corporate resolution of the shareholder if the shareholder is a company (1 copy)

  • Copy of prior approval from the Department of Industry (DOI) if the shareholder is a foreign investor (1 copy)

Minimum Investment Requirements

The minimum investment required to register a business in Nepal from India depends on the type of company.

 

Public Company: NPR 1,00,00,000 (1 Crore)

Private Company: NPR 1,00,000 (1 Lakh)

Government Fees

Government fees to register a business in Nepal from India are determined by the proposed authorized capital of the company.

Government Registration Fees for a Private Company

  • Up to NPR 1,00,000: NPR 1,000

  • NPR 1,00,001 to 5,00,000: NPR 4,500

  • NPR 5,00,001 to 25,00,000: NPR 9,500

  • Shareholder’s agreement (if applicable) (1 copy)
  • NPR 25,00,001 to 1,00,00,000: NPR 16,000

  • NPR 1,00,00,001 to 2,00,00,000: NPR 19,000

  • NPR 2,00,00,001 to 3,00,00,000: NPR 22,000

  • NPR 3,00,00,001 to 4,00,00,000: NPR 25,000

  • NPR 4,00,00,001 to 5,00,00,000: NPR 28,000

  • NPR 5,00,00,001 to 6,00,00,000: NPR 31,000

  • NPR 6,00,00,001 to 7,00,00,000: NPR 34,000

  • NPR 7,00,00,001 to 8,00,00,000: NPR 37,000

  • NPR 8,00,00,001 to 9,00,00,000: NPR 40,000

  • NPR 9,00,00,001 to 10,00,00,000: NPR 43,000

  • Above NPR 10,00,00,000: NPR 30 for each additional NPR 1,00,00,000

Government Registration Fees for a Public Company

  • Up to NPR 1,00,00,000: NPR 15,000

  • NPR 1,00,00,001 to 10,00,00,000: NPR 40,000

  • NPR 10,00,00,001 to 20,00,00,000: NPR 70,000

  • NPR 20,00,00,001 to 30,00,00,000: NPR 1,00,000

  • NPR 30,00,00,001 to 40,00,00,000: NPR 1,30,000

  • NPR 40,00,00,001 to 50,00,00,000: NPR 1,60,000

  • Above NPR 50,00,00,000: NPR 3,000 for each additional NPR 1,00,000

Business-Specific Approvals and Licenses

Certain regulated businesses, such as those related to banking and financial institutions, hydropower, travel and trekking, hospitals, and more, require additional approvals or licenses to commence their activities.

Tax Registration

Before commencing business activities, every company must obtain a PAN or VAT registration certificate from the Inland Revenue Department, depending on the annual transaction value of the business.

FAQs on Registering a Business in Nepal from India

Can an Indian company open a branch in Nepal?

 

Yes, Indian companies have the opportunity to open branch offices in Nepal. Similarly, foreign companies can also establish branches in Nepal, provided the foreign investor is registered as a company in their home country.

 

Steps to Open a Branch in Nepal

Application Submission: The foreign company needs to apply to the Office of the Company Registrar (OCR) to initiate the process.

 

Regulatory Approval: Approval from a specific regulatory authority relevant to the company's line of business is required.

 

Financial Requirement: A lump sum fee of NPR 100,000 is applicable unless the proposed investment amount is fixed.

 

Compliance: The branch company must adhere to statutory compliance and obligations outlined in the Companies Act, 2006[6].

 
What is the income tax rate for a business in Nepal?
A permanent establishment is subject to Corporate tax at 25%. Tax on dividends (any income remitted to the head office) is 5%.

Conclusion

In conclusion, the process of registering a company in Nepal is subject to specific requirements, government fees, and documentation. Understanding these details can greatly streamline the registration process, making it more efficient and less complex for aspiring businesses. For more related articles, such as "Branch Office Registration in Nepal for Foreign Companies,".

 

Registering a business in Nepal from India is a relatively straightforward process. However, it is important to comply with all of the relevant laws and regulations. It is advisable to hire a business consultant to help you with the process.

 

Find here in detail about what does a business consultant do in Nepal help you registering your business in Nepal from India.

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