Rent Tax Management Directive, 2077 – Janakpurdham

In accordance with the Constitution of Nepal, Section 57 of the Local Government Act, 2074 and the Municipal Tax and Non-Tax Revenue Act, 2077, the Rent Tax Management Directive, 2077 was created and implemented by the city executive meeting of Janakpur Sub-Metropolitan City in order to make necessary arrangements regarding the identification of taxpayers, tax assessment and determination, as well as collection of real estate tax that the sub-metropolitan city can impose within its area, such that the internal resource mobilization becomes simple, transparent, systematic and efficient.