Rent Tax Management Directive, 2077 – Pokhara

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 Municipal Assembly of Pokhara 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 metropolitan city can impose within its area, such that the internal resource mobilization becomes simple, transparent, systematic and efficient.