The correct track, the right documents, and the correct taxpayer office jurisdiction — everything that ties back to your PAN for as long as it's active, handled correctly the first time.
Last updated: September 2, 2026
A Permanent Account Number is a unique tax identification number issued by the Inland Revenue Department. It's mandatory for every registered company and most individuals conducting business — without it, you can't legally file income tax returns, issue certain invoices, or in most cases even open a business bank account. PAN is the identifier everything else ties back to: income tax filing, claiming credit for tax withheld at source, and any further registration such as VAT, which builds directly on an existing PAN.
There's no scenario where a registered company can reasonably defer PAN registration — it's the very first tax-related step after receiving your company or Ward registration certificate.
| Track | Applies to | Builds on |
|---|---|---|
| Business PAN | Private Ltd, Public Ltd, Partnership, Sole Proprietorship | Company registration certificate (OCR) or Ward registration for a Sole Proprietorship |
| Individual PAN | A person conducting business or earning taxable income | Citizenship certificate — the most straightforward of the two tracks |
Business PAN applies to any registered company and is obtained right after that underlying registration is complete. For companies registered through the Office of the Company Registrar, business PAN builds on your company registration certificate and MOA/AOA. For a Sole Proprietorship specifically, the underlying registration runs through the local Ward office and PAN rather than through OCR, and doesn't require an MOA or AOA at all — a distinction that trips up first-time applicants who assume every business PAN application needs company-style constitutional documents.
The mechanics are largely the same for both tracks — what changes is which documents you bring and what underlying registration, if any, needs to be in place first.
Business PAN or individual PAN — and confirm your underlying registration (company or Ward) is already complete if applying for business PAN.
The right documents for your specific track — see the checklist below.
Filed under the IRD taxpayer office covering your actual registered address, not simply the most convenient one to visit.
A clean, internally consistent submission moves through without a follow-up query. A mismatch — an address that doesn't match your registered office, for instance — generates a query that adds real delay.
Nepal's Inland Revenue Department is organized into taxpayer offices covering different geographic jurisdictions, and your PAN stays linked to whichever office you register under for as long as it's active — it isn't a one-time administrative label. Every future interaction tied to that PAN, from filing your annual return to any correspondence IRD sends you, routes through that same office. Registering under the office covering your actual registered address, rather than a jurisdiction that happens to be more convenient to visit, avoids a mismatch that can complicate filings later — particularly if your business later registers for VAT, which builds on your existing PAN and, by extension, the taxpayer office it's already registered under.
Getting your PAN certificate isn't the end of the process — it's what everything else builds on. Opening a business bank account typically requires your PAN certificate alongside your company or Ward registration certificate. Your PAN is also what ties Tax Deducted at Source (TDS) credit back to you specifically — when a client or employer withholds tax and deposits it under your PAN, that deposit becomes a credit against your own annual tax liability. If your business crosses the VAT threshold, VAT registration builds directly on this same PAN.
Business PAN applies to a registered company, partnership, or Sole Proprietorship. Individual PAN applies to a person — each taxpayer needs their own PAN regardless of track.
Yes — VAT registration builds directly on an existing PAN.
It's a procedural filing that moves quickly with complete, consistent documents. A mismatch between your address and registration details generates a query that adds real delay.
It's a procedural IRD filing, not a major cost item. Professional help's value is in avoiding back-and-forth from an inconsistent first submission.
Every future filing routes through that same office for as long as your PAN is active. Registering under the office matching your actual address avoids complications later.
Yes — both tracks, from document preparation through correct taxpayer office filing to certificate. Get in touch to get started.
Tell us your situation — business or individual — and we'll tell you exactly what's needed.
Book a Free Consultation