Four years of VAT implementation in Nepal

VAT was introduced in Nepal in mid-November 1997 as a major component of a tax reform programme. These reforms have been revolutionary measures in the history of Nepalese taxation. The author explains how the Nepalese government prepared for the introduction of VAT. He also presents an outline of the Nepalese VAT Act and describes how the government has created an infrastructural environment necessary for a proper and efficient implementation of the tax reform programme.