Inland Revenue (IRD) Office Directory: IRO, TSO, LTO & MLTO

The Inland Revenue Department (IRD; Nepali: Aantarik Rajaswa Vibhag) is the Government of Nepal body under the Ministry of Finance that administers domestic taxes. It was established on 1 Shrawan 2058 BS (16 July 2002 AD) by merging the former Department of Taxation and the Value Added Tax (VAT) Department into a single revenue authority. Its head office is in Lazimpat, Kathmandu, and it works through a nationwide network of field offices.

The IRD administers income tax, value added tax (VAT), excise duty and several allied levies such as the Film Development (entertainment) Fee, health-risk and education service taxes, and the digital service tax. It also issues and maintains the Permanent Account Number (PAN), the unique taxpayer identity used by every registered individual and entity in Nepal.

For ordinary taxpayers, the department's most visible touchpoints are its field offices and its online Taxpayer Portal (taxpayerportal.ird.gov.np). Field offices handle PAN and VAT registration, biometric verification, excise licensing, return-filing help, tax clearance certificates, refunds, audits and arrears recovery. The portal handles most routine filing and payment online, but registration verification and many document submissions still route through the specific office that has jurisdiction over you.

The IRD's field network is organised into tiers based on taxpayer size. The Large Taxpayers Office (LTO), located at Hariharbhawan, Lalitpur, handles the country's biggest taxpayers. The Medium Level Taxpayers Office (MLTO), based in Kathmandu, handles the next band of large taxpayers. Below them, Inland Revenue Offices (IROs) serve the general body of taxpayers across the districts, and Taxpayer Service Offices (TSOs) provide front-line, local service in some areas.

According to the IRD's office-jurisdiction pages, assignment to the LTO or MLTO is driven largely by annual turnover: the LTO oversees the very largest taxpayers, the MLTO the next tier, and IROs handle the remaining taxpayers up to the medium threshold. These turnover bands are set administratively by the department and can be revised, so a growing company can be shifted from an IRO to the MLTO or LTO over time; treat any specific turnover figure as indicative and confirm the current band with the IRD.

Historically the department also ran a large number of standalone Taxpayer Service Offices (TSOs) alongside its IROs. Over successive reorganisations many former TSOs were upgraded to full Inland Revenue Offices, so the current official contact directory lists one LTO, one MLTO, roughly 45 Inland Revenue Offices, and only a small number of remaining Taxpayer Service Offices. Older references that cite a total of about 84 field offices (roughly 43 IROs and 39 TSOs) reflect the earlier structure.

In Nepal you do not freely pick your tax office. Except for the size-based LTO/MLTO assignment, your office is determined by geography, the district, municipality and ward where your registered address or place of business falls. The IRD's office-area (adhikar kshetra) pages map each district, and in the Kathmandu Valley each cluster of metropolitan/municipal wards, to a specific Inland Revenue Office so that coverage does not overlap.

When you register for PAN online you enter your permanent and business address (district, municipality, ward and tole) and the system points you to the Inland Revenue Office with jurisdiction over that address; biometric verification is then completed at that office. For a company, the PAN must be obtained from the Inland Revenue Office covering the registered office's location. If you relocate your business, your file can be transferred to the office serving the new address.

Because ward-to-office mappings inside Kathmandu Valley are detailed and are occasionally revised, always confirm your assigned office on the IRD's office-jurisdiction pages or via the Taxpayer Portal before visiting in person. Searching for 'inland revenue office near me' will find the nearest building, but the office that can actually process your file is the one that holds jurisdiction over your registered address.

The Inland Revenue Department head office in Lazimpat, Kathmandu is the policy, systems and oversight centre; it is not the place to file an ordinary return. Routine registration and filing are done at your jurisdictional IRO (or at the LTO/MLTO for large taxpayers) or online through the Taxpayer Portal. The head office publishes directives, the official office list and jurisdiction maps, and operates a call centre for taxpayer queries.

The Large Taxpayers Office (LTO) at Hariharbhawan, Lalitpur, provides dedicated case-officer service to major corporations, banks, telecoms and large importers, reflecting the disproportionate share of revenue these taxpayers contribute. The Medium Level Taxpayers Office (MLTO) in Kathmandu performs the same concentrated service and monitoring role for the next tier of large taxpayers.

If you believe your entity should be under the LTO or MLTO, or you have received a notice transferring you there, deal with that office directly rather than your old IRO. These offices maintain their own e-mail contacts (for example lto@ird.gov.np and mlto@ird.gov.np) and case teams, and your PAN records are formally migrated to them.

Inland Revenue Offices are the backbone of the network and are spread across all provinces, from the Terai to the hills and the far west. Kathmandu Valley alone hosts many IROs because of taxpayer density, with individual offices assigned to defined groups of wards; examples of IRO locations named in the IRD directory include Battisputali, Chabahil, Jorpati, Kalanki, Kalimati, Koteshwor, Maharajgunj, Naya Baneshwar, New Road, Putalisadak, Tangal, Thamel, Tripureshwor and offices in Bhaktapur and Lalitpur.

Outside the Valley, IROs are located in the major district and provincial centres. Commonly cited locations include Biratnagar, Itahari, Dharan, Damak, Bhadrapur, Lahan, Janakpur, Bardibas, Birgunj, Simara, Hetauda, Bharatpur, Kawasoti, Damauli, Pokhara, Baglung, Butwal, Bhairahawa, Krishnanagar, Dang, Nepalgunj, Surkhet, Jumla, Dhangadhi, Mahendranagar and Dadeldhura, among others. Between them these offices cover business registration and tax administration for their surrounding districts.

The exact number and naming of IROs change as the department reorganises, so the authoritative, up-to-date list is the IRD's own contact-information page. As of the current directory the department lists roughly 45 Inland Revenue Offices in addition to the LTO and MLTO. Use the office-jurisdiction pages to confirm which of these serves your specific ward, municipality or district.

PAN registration begins online at the IRD Taxpayer Portal, where you complete the registration form, upload the required details and select the Inland Revenue Office with jurisdiction over your address. After online submission you print the acknowledgement/submission slip and appear in person at that office with your original documents for verification, including biometric (photo and fingerprint) capture for a personal PAN. Registration is typically completed within a few working days once documents are in order.

For individuals, the core documents are a citizenship certificate (or passport for foreign nationals), a passport-size photo and address details. For businesses, you additionally need the company/firm registration certificate, the memorandum and articles or partnership deed, and details of shareholders or proprietors. VAT registration is done at the same jurisdictional office and requires the PAN certificate plus business registration documents; it is mandatory once turnover crosses the prescribed threshold and optional (voluntary) below it, and it is required outright for certain categories of business.

Because rules on thresholds, documents and fees are updated by the annual Finance Act and IRD directives, confirm the current requirements on the Taxpayer Portal or with your office before filing. Keep your PAN certificate safe: it is needed to file returns, open bank accounts for the business, bid for contracts and obtain a tax clearance certificate.

Most filing in Nepal is now electronic. Income tax, VAT and excise returns are prepared and submitted through the IRD Taxpayer Portal, and tax is paid via connected bank/e-payment channels. Your jurisdictional office handles issues the portal cannot resolve on its own: correcting registration details, unlocking or resetting portal access, clarifying a notice, processing amended returns, and issuing tax clearance certificates and refunds.

If you are stuck on the portal, first check that you are filing under the correct PAN and period and that your office assignment is right; a mismatched office is a common cause of rejected or misrouted submissions. For account, password and e-filing problems the IRD provides a call centre and a service e-mail (serviceird@ird.gov.np), and each office can assist walk-in taxpayers during office hours.

For deadlines, rates and calculations, pair this directory with amarnepal's income tax, VAT and TDS tools, which handle the how-much, while this page answers the which-office. Always verify the current filing deadline for your period, as due dates and any extensions are set by the IRD and can change from year to year.