Kathmandu, July 22: The government has introduced the Taxpayer Incentive Gift Programme Operation Procedure, 2083, launching a nationwide invoice lottery scheme aimed at increasing tax compliance, encouraging consumers to collect genuine VAT invoices, and promoting transparent business transactions.
The Ministry of Finance issued the operational procedure under the Financial Procedures and Fiscal Responsibility Act, 2076, and it came into effect immediately. The programme was announced in the 2026/27 national budget.
Under the scheme, consumers who purchase goods or services for personal use worth more than Rs. 100 in a single transaction within Nepal will be eligible to participate by obtaining a valid VAT invoice. For every qualifying purchase, the system will generate one electronic lottery ticket. Purchases made through electronic payment systems will be automatically entered into the programme.
For cash transactions, consumers must submit invoice details through the Inland Revenue Department’s (IRD) web portal, mobile application or other designated digital platforms. The invoice will be entered into the lottery only after the system verifies the submitted information.
Under the programme, the Inland Revenue Department will select one daily winner, who will receive a cash prize of Rs. 133,334. In addition, one bumper winner will be selected every 15 days to receive a cash prize of Rs. 1 million. A 25 percent tax on windfall gains, as required under the Income Tax Act, 2058, will be deducted before the prize money is paid.
Winners will be selected through an automated system on the 1st and 16th day of each month. Their names will be published on the Inland Revenue Department’s official website and social media platforms, while winners will also be notified via mobile phone and email.
The scheme applies only to purchases made for personal consumption. Consumers purchasing goods for commercial purposes or those who fail to obtain a PAN-based VAT invoice will not be eligible. Invoices issued in the name of government agencies or public institutions are also excluded.
Similarly, invoices relating to telephone and internet services, electricity bills, transport and freight services, and airline tickets are not eligible for the lottery. The same invoice or electronic payment transaction cannot be entered into the programme more than once.
Prize Claim Process
Prize winners must submit an application to the nearest Inland Revenue Office within 15 days of the announcement, along with the original invoice, proof of identity, bank account details and their PAN. After verification, the prize amount will be deposited into the winner’s bank account within 10 days. If a winner fails to claim the prize within the prescribed period, the prize money will be transferred to the Prime Minister’s Disaster Relief Fund.
The Ministry of Finance said the programme is expected to encourage consumers to demand genuine VAT invoices for every purchase, reduce tax evasion, and strengthen the transparency, accountability and effectiveness of Nepal’s tax system. #nepal
