{"id":7629,"date":"2024-05-20T12:33:20","date_gmt":"2024-05-20T12:33:20","guid":{"rendered":"https:\/\/khataacademy.com\/np\/?p=7629"},"modified":"2025-11-07T18:00:47","modified_gmt":"2025-11-07T12:15:47","slug":"accountants-guide-to-vat-credit-in-nepal","status":"publish","type":"post","link":"https:\/\/khataacademy.com\/np\/blogs\/accountants-guide-to-vat-credit-in-nepal\/","title":{"rendered":"Accountants Guide to Vat Credit in Nepal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7629\" class=\"elementor elementor-7629\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"has_eae_slider elementor-element elementor-element-dc79426 e-flex e-con-boxed e-con e-parent\" data-eae-slider=\"94986\" data-id=\"dc79426\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-ea2694a e-flex e-con-boxed e-con e-child\" data-eae-slider=\"66213\" data-id=\"ea2694a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84339b3 elementor-widget elementor-widget-heading\" data-id=\"84339b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">Input Tax Credit<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8868da elementor-widget elementor-widget-text-editor\" data-id=\"b8868da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA text-decoration-underline text-strikethrough-none\" style=\"color: rgb(196, 14, 14);\">Introduction<\/span><br><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0ffb1d elementor-widget elementor-widget-text-editor\" data-id=\"d0ffb1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The world of Value Added Tax (VAT) can be complex, but understanding how to effectively manage your Input Tax Credit (ITC) can lead to significant savings for your business &amp; it&#8217;s rules are governed by VAT Act, 2052 in Nepal.<\/p><p>The process of setting off the Input VAT from the Output VAT before making payments to the Inland Revenue Department (IRD) is known as the offsetting of VAT or Input Tax Credit. This process is essential for businesses to reduce their tax liability and remain compliant with local tax regulations.<\/p><p>Please note that the materials &amp; resources we have used in this blog has been borrowed from <a href=\"https:\/\/app.khataacademy.com\/course\/business-taxation-course\"><b>Business Taxation Course<\/b> <\/a>&amp; <a href=\"https:\/\/app.khataacademy.com\/course\/financial-reporting-course\"><b>Financial Reporting Course<\/b>.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd86ad2 elementor-widget elementor-widget-spacer\" data-id=\"fd86ad2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-fec3133 e-flex e-con-boxed e-con e-child\" data-eae-slider=\"82569\" data-id=\"fec3133\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-679255f elementor-widget elementor-widget-heading\" data-id=\"679255f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">Types of Tax Credit<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7c410f elementor-widget elementor-widget-image\" data-id=\"e7c410f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website-1-1024x576.png\" class=\"attachment-large size-large wp-image-7615\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website-1-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website-1-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website-1-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website-1-1536x864.png 1536w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website-1.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-93d0645 e-flex e-con-boxed e-con e-child\" data-eae-slider=\"52027\" data-id=\"93d0645\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ac1166 elementor-widget elementor-widget-text-editor\" data-id=\"9ac1166\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"color: rgb(31, 59, 100); font-family: &quot;YAFdJsMWVVc 0&quot;, _fb_, auto; --fontSize: 22.6669px; --lineHeight: 1.4; line-height: 31px;\"><span style=\"font-family: Rubik, sans-serif;\">&nbsp;<\/span><span style=\"font-family: Rubik, sans-serif;\">There are 4 types of tax credit which are as follows:<\/span><br><\/p>\n<ul>\n<li><span style=\"color: rgb(31, 59, 100);\">Full Tax Credit<\/span><\/li>\n<li><span style=\"color: rgb(31, 59, 100);\">Partial tax Credit<\/span><\/li>\n<li><span style=\"color: rgb(31, 59, 100);\">Proportionate Tax Credit<\/span><\/li>\n<li><span style=\"color: rgb(31, 59, 100);\">No Tax Credit<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64136ed elementor-widget elementor-widget-spacer\" data-id=\"64136ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-f57cc70 e-flex e-con-boxed e-con e-child\" data-eae-slider=\"60343\" data-id=\"f57cc70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ccd097 elementor-widget elementor-widget-heading\" data-id=\"1ccd097\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">Full Tax Credit<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-529e777 elementor-widget elementor-widget-text-editor\" data-id=\"529e777\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Nepal, a Full Tax Credit allows a registered person to fully set off the VAT paid on purchases if the output is exclusively VAT-attractive. This means that if your business deals solely in VAT-attractive items, you can claim the entire VAT paid on your purchases.\u00a0<\/p><p>Even if you deal in both VAT-attractive and exempted items, you can still claim full credit for VAT paid on purchases directly related to VAT-attractive items.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4c545c elementor-widget elementor-widget-image\" data-id=\"c4c545c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website.2-1024x576.png\" class=\"attachment-large size-large wp-image-7616\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website.2-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website.2-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website.2-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website.2-1536x864.png 1536w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Tax-Credit-For-Website.2.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-ab8d1b3 e-flex e-con-boxed e-con e-child\" data-eae-slider=\"74093\" data-id=\"ab8d1b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fded46b elementor-widget elementor-widget-spacer\" data-id=\"fded46b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95fd4b8 elementor-widget elementor-widget-heading\" data-id=\"95fd4b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">Partial Tax Credit<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47e4725 elementor-widget elementor-widget-text-editor\" data-id=\"47e4725\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Partial Tax Credit in Nepal applies when only a certain percentage of the VAT paid on purchases can be claimed. For instance, if your business deals exclusively in VAT-attractive items, you can claim only a portion of the VAT paid on certain purchases.\u00a0<\/p>\n<p>A common example is the purchase of passenger vehicles, where only 40% of the VAT paid can be claimed as a credit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06dd19a elementor-widget elementor-widget-image\" data-id=\"06dd19a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/ggggg-1024x576.png\" class=\"attachment-large size-large wp-image-7618\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/ggggg-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/ggggg-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/ggggg-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/ggggg-1536x864.png 1536w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/ggggg.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16f570a elementor-widget elementor-widget-spacer\" data-id=\"16f570a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6bfbe1 elementor-widget elementor-widget-heading\" data-id=\"d6bfbe1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">Proportionate Tax Credit<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f776e4 elementor-widget elementor-widget-text-editor\" data-id=\"7f776e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When a business in Nepal deals with both VAT-attractive and exempt items, a Proportionate Tax Credit comes into play. This means that the VAT credit on purchases can be claimed in proportion to the usage of those purchases in producing VAT-attractive items.\u00a0<\/p>\n<p>It\u2019s a more nuanced approach but can be highly beneficial for businesses with a diverse product range.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf6dea elementor-widget elementor-widget-image\" data-id=\"1cf6dea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/fffff-1024x576.png\" class=\"attachment-large size-large wp-image-7619\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/fffff-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/fffff-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/fffff-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/fffff-1536x864.png 1536w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/fffff.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaecd31 elementor-widget elementor-widget-spacer\" data-id=\"eaecd31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d8a558 elementor-widget elementor-widget-heading\" data-id=\"1d8a558\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">No Tax Credit<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa1daad elementor-widget elementor-widget-text-editor\" data-id=\"fa1daad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Nepal, certain products and services are not eligible for any input tax credit. Understanding which items fall into this category is crucial to avoid miscalculations and potential penalties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfc6c8b elementor-widget elementor-widget-image\" data-id=\"dfc6c8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/hhhhh-1024x576.png\" class=\"attachment-large size-large wp-image-7620\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/hhhhh-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/hhhhh-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/hhhhh-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/hhhhh-1536x864.png 1536w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/hhhhh.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09ec165 elementor-widget elementor-widget-spacer\" data-id=\"09ec165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81ce72a elementor-widget elementor-widget-heading\" data-id=\"81ce72a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">Time Limit to Claim Credit<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4187e9 elementor-widget elementor-widget-text-editor\" data-id=\"c4187e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">Input tax credit can be claimed within one year of purchasing or importing goods\/services.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e95e835 elementor-widget elementor-widget-image\" data-id=\"e95e835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/iiiii-1024x576.png\" class=\"attachment-large size-large wp-image-7621\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/iiiii-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/iiiii-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/iiiii-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/iiiii-1536x864.png 1536w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/iiiii.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-490fdec elementor-widget elementor-widget-spacer\" data-id=\"490fdec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e38d048 elementor-widget elementor-widget-heading\" data-id=\"e38d048\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">Specific Issues<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f67fdeb elementor-widget elementor-widget-heading\" data-id=\"f67fdeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT paid on Lost and Damaged goods<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84558d2 elementor-widget elementor-widget-text-editor\" data-id=\"84558d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">In case of lost or damaged goods due to any of the reasons like theft or accident, a person shall file an application to the respective IRO along with evidence within 30 days of happening such events, to write off the goods or sell such goods at a lower than market price. Tax Officer inspects the matter and finalizes the tax credit to be allowed.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e96fcf elementor-widget elementor-widget-image\" data-id=\"0e96fcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/jjjj-1024x576.png\" class=\"attachment-large size-large wp-image-7622\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/jjjj-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/jjjj-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/jjjj-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/jjjj-1536x864.png 1536w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/jjjj.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df554ea elementor-widget elementor-widget-spacer\" data-id=\"df554ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d69a3e0 elementor-widget elementor-widget-heading\" data-id=\"d69a3e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Input tax on Stock at the time of registration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e69f0c elementor-widget elementor-widget-text-editor\" data-id=\"6e69f0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"OYPEnA text-decoration-none text-strikethrough-none\">When a person is registered for VAT purposes, the person can claim the input tax credit on the goods purchased before the registration and are in stock at the time of registration. The person shall file an application along with details of stock to the Tax Office. Tax Officer will investigate and allow you to claim the credit. Credit can be claimed on those purchases whose invoice date is not older than one year.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8964646 elementor-widget elementor-widget-image\" data-id=\"8964646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/kkkk-1024x576.png\" class=\"attachment-large size-large wp-image-7623\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/kkkk-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/kkkk-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/kkkk-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/kkkk-1536x864.png 1536w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/kkkk.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bb0d5d elementor-widget elementor-widget-spacer\" data-id=\"9bb0d5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-999ec1e elementor-widget elementor-widget-heading\" data-id=\"999ec1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10647fd elementor-widget elementor-widget-text-editor\" data-id=\"10647fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Effectively managing your Input Tax Credit can have a significant impact on your business&#8217;s financial health. By understanding the different types of tax credits\u2014Full, Partial, Proportionate, and No Tax Credit\u2014you can make informed decisions that maximize your savings and ensure compliance with Nepal&#8217;s VAT regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e864c4 elementor-widget elementor-widget-heading\" data-id=\"6e864c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">How to Learn Advanced Accounting &amp; Taxation Skills from Khata Business Academy:<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b3503f elementor-widget elementor-widget-text-editor\" data-id=\"7b3503f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Khata Business Academy offers three interactive online courses that can help you learn and prepare Tax Returns, Financial Reports including Balance Sheet, Profit &amp; Loss, Cash Flow and Financial Projections:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3044106 elementor-widget elementor-widget-spacer\" data-id=\"3044106\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-727ab12 elementor-widget elementor-widget-heading\" data-id=\"727ab12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Business Taxation Course<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24a103c elementor-widget elementor-widget-text-editor\" data-id=\"24a103c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Led by CA Gunjana Manandhar, this course covers practical taxation aspects for accountants, including VAT, TDS, and Income Tax. It uses interactive modules and templates, equipping you with the knowledge and skills required to handle taxation issues effectively, a crucial part of an Accounts Manager\u2019s role\u200b\u200b.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a70b79a elementor-widget elementor-widget-image\" data-id=\"a70b79a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=9779801074002&#038;text=Hello+KBA%2C+I+want+to+know+more+about+Business+Taxation+Course.&#038;type=phone_number&#038;app_absent=0\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-i-1024x576.png\" class=\"attachment-large size-large wp-image-7673\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-i-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-i-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-i-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-i.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b59c63 elementor-widget elementor-widget-text-editor\" data-id=\"3b59c63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You can access the course through this link:\u00a0<a href=\"https:\/\/khataacademy.com\/np\/courses\/business-taxation-course\/\">https:\/\/khataacademy.com\/np\/courses\/business-taxation-course\/<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a90e315 elementor-widget elementor-widget-spacer\" data-id=\"a90e315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e977b8f elementor-widget elementor-widget-heading\" data-id=\"e977b8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Financial Reporting Course<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce477ae elementor-widget elementor-widget-text-editor\" data-id=\"ce477ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Taught by CA Bipin Lamsal, this course is specifically designed to help you become an Accounts Manager by learning about transaction, taxation, managerial, financial, and projection reports preparation skills. The comprehensive coverage of financial reporting is key for anyone aiming to manage accounts at a high level\u200b\u200b.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91005f8 elementor-widget elementor-widget-image\" data-id=\"91005f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=9779801074002&#038;text=Hello+KBA%2C+I+want+to+know+more+about+Financial+Reporting+Course.&#038;type=phone_number&#038;app_absent=0\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-ii-1024x576.png\" class=\"attachment-large size-large wp-image-7674\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-ii-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-ii-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-ii-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-ii.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a40ce15 elementor-widget elementor-widget-text-editor\" data-id=\"a40ce15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You can access the course through this link:\u00a0<a href=\"https:\/\/khataacademy.com\/np\/courses\/financial-reporting-course\/\" data-wplink-edit=\"true\">https:\/\/khataacademy.com\/np\/courses\/financial-reporting-course\/<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-841f05b elementor-widget elementor-widget-spacer\" data-id=\"841f05b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-632c510 elementor-widget elementor-widget-heading\" data-id=\"632c510\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">NFRS (Nepal Financial Reporting Standard) For Accountant's Course<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f86f395 elementor-widget elementor-widget-text-editor\" data-id=\"f86f395\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This course, instructed by CA Bishal Bhattarai, is tailored for Accounts Managers who want to develop advanced analytical financial skills using NFRS. Understanding NFRS is vital for accurate financial reporting and compliance in Nepal, making this course particularly valuable for aspiring Accounts Managers\u200b\u200b.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b411dc elementor-widget elementor-widget-image\" data-id=\"0b411dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=9779801074002&#038;text=Hello+KBA%2C+I+want+to+know+more+about+NFRS+for+Accountants+Course.&#038;type=phone_number&#038;app_absent=0\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-iii-1024x576.png\" class=\"attachment-large size-large wp-image-7675\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-iii-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-iii-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-iii-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-iii.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4394a8e elementor-widget elementor-widget-text-editor\" data-id=\"4394a8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You can access the course through this link:\u00a0<a href=\"https:\/\/khataacademy.com\/np\/courses\/nfrs-for-accountants\/\">https:\/\/khataacademy.com\/np\/courses\/nfrs-for-accountants\/<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db24968 elementor-widget elementor-widget-spacer\" data-id=\"db24968\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b573f1 elementor-widget elementor-widget-heading\" data-id=\"9b573f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Looking for other Accounting Courses?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cc0560 elementor-widget elementor-widget-heading\" data-id=\"4cc0560\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><i><b>Click below to learn more:<\/b><\/i><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-0aa57e7 e-flex e-con-boxed e-con e-child\" data-eae-slider=\"11514\" data-id=\"0aa57e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-fe526a5 e-flex e-con-boxed e-con e-child\" data-eae-slider=\"5738\" data-id=\"fe526a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-f5361b5 e-con-full e-flex e-con e-child\" data-eae-slider=\"42292\" data-id=\"f5361b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-100f163 elementor-widget elementor-widget-image\" data-id=\"100f163\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/khataacademy.com\/np\/courses\/learn-quicbooks-online-xero\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/02\/Learn-QuickBooks-and-XERO-in-Nepal-1024x576.webp\" class=\"attachment-large size-large wp-image-6733\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/02\/Learn-QuickBooks-and-XERO-in-Nepal-1024x576.webp 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/02\/Learn-QuickBooks-and-XERO-in-Nepal-300x169.webp 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/02\/Learn-QuickBooks-and-XERO-in-Nepal-768x432.webp 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/02\/Learn-QuickBooks-and-XERO-in-Nepal.webp 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-e06b940 e-con-full e-flex e-con e-child\" data-eae-slider=\"90328\" data-id=\"e06b940\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd870c7 elementor-widget elementor-widget-image\" data-id=\"cd870c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/khataacademy.com\/np\/courses\/excel-for-accountants\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-37-1024x576.png\" class=\"attachment-large size-large wp-image-7661\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-37-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-37-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-37-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-37.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-e03f5f9 e-con-full e-flex e-con e-child\" data-eae-slider=\"24299\" data-id=\"e03f5f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e9fc88 elementor-widget elementor-widget-image\" data-id=\"6e9fc88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/khataacademy.com\/np\/courses\/payroll-accounting-course\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-38-1024x576.png\" class=\"attachment-large size-large wp-image-7660\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-38-1024x576.png 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-38-300x169.png 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-38-768x432.png 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2024\/05\/Simple-Course-Thumbnails-38.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-bfcb206 e-con-full e-flex e-con e-child\" data-eae-slider=\"84240\" data-id=\"bfcb206\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19d5c19 elementor-widget elementor-widget-image\" data-id=\"19d5c19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/khataacademy.com\/np\/courses\/nfrs-for-accountants\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2023\/09\/NFRS-1024x576.webp\" class=\"attachment-large size-large wp-image-5617\" alt=\"\" srcset=\"https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2023\/09\/NFRS-1024x576.webp 1024w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2023\/09\/NFRS-300x169.webp 300w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2023\/09\/NFRS-768x432.webp 768w, https:\/\/khataacademy.com\/np\/wp-content\/uploads\/2023\/09\/NFRS.webp 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9246458 elementor-widget elementor-widget-spacer\" data-id=\"9246458\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-f19753b e-flex e-con-boxed e-con e-child\" data-eae-slider=\"25303\" data-id=\"f19753b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-bf6d9ac e-flex e-con-boxed e-con e-child\" data-eae-slider=\"74806\" data-id=\"bf6d9ac\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea18285 elementor-widget elementor-widget-spacer\" data-id=\"ea18285\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b840f3d elementor-widget elementor-widget-heading\" data-id=\"b840f3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Confused?<br>Let us help you.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3efeded elementor-widget elementor-widget-heading\" data-id=\"3efeded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">All you have to do is answer 3 simple questions:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-fab166f e-flex e-con-boxed e-con e-child\" data-eae-slider=\"35356\" data-id=\"fab166f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf999c1 elementor-hidden-desktop elementor-widget elementor-widget-text-editor\" data-id=\"cf999c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>[NEXForms id=&#8221;2&#8243;]<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96dc4f4 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"96dc4f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>[NEXForms id=&#8221;5&#8243;]<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3721aad elementor-widget elementor-widget-spacer\" data-id=\"3721aad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The process of setting off the Input VAT from the Output VAT before making the payment to the Revenue Authority is offsetting of VAT which is termed as an Input Tax Credit.<\/p>\n","protected":false},"author":1,"featured_media":7624,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[103,157],"tags":[34,61,35,135,32,31],"class_list":["post-7629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs","category-vat","tag-accounting","tag-business-taxation-course-in-nepal","tag-financial-reporting","tag-taxation","tag-tds","tag-vat"],"_links":{"self":[{"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/posts\/7629","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/comments?post=7629"}],"version-history":[{"count":2,"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/posts\/7629\/revisions"}],"predecessor-version":[{"id":10043,"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/posts\/7629\/revisions\/10043"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/media\/7624"}],"wp:attachment":[{"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/media?parent=7629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/categories?post=7629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khataacademy.com\/np\/wp-json\/wp\/v2\/tags?post=7629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}