Procedure Related to Computerized Invoicing, 2072 (2015)

1. Secure the certification of the Billing Software from the Department.The Certification Requirement is a one-time process and does not require any further approval unless some changes are brought in the software.
2. Obtain approval from the Department for the sale the software.
3. Provide the information of the purchaser of the Billing Software along with the income statementof every fiscal yearand make such information readily available when asked by the Department and concerned tax offices.

1. Obtainprior approval from the concerned tax office for the use ofthe Billing Software.In case of the approval obtained for the Billing Software prior to the commencement of the Procedures, the Use Approval will need to be re-secured by 14 August, 2015.
2. Issue electronic/computerized invoice only and not to issue invoice by any other means.

1. General Information of the Seller
2. Information of the Contact Person of the Seller
3. Information of the Developer
4. Information about the Server
5. Number of Terminals/Computer/Teller
6. Documents:

• Copy of PAN Registration
• Copy of Certificate of Incorporation of the Company or Firm
• Copy of Certificate of Software Certification

1. The Software shall be based in Data Management System (DMS).  Such DMS shall allow the processing of Query written in Structured Query Language.
2. Deletion of data/statistics once coded in the database should not be possible.
3. Provisions for the automatic recording of the works in Log Archive should be enabled.  Log Archive shall be enabled to automatically record the works carried out in the database. Back up for the data encoded/entered in the database should have been provided in a way that such data could be recovered as and when necessary.
4. Information as to the time, date, effectiveness of the data entered/coded in every log of database and also the identification of the user should be readily available.
5. The database should be able to enter the invoice number on chronological order and also to generate a report so that the details of the invoices could be viewed or printed in table or materialized view as prescribe.
6. The software should allow one time printing (not more than one time) of the invoices issued in a period of one financial year on chronological order. In case, for any reason, the invoices need to be reprinted, reprinted documents must contain a visible mark ‘copy of original’. Such duplicate of the invoice should also clearly mention for how many times the original invoices has been printed. For e.g. if  there are four ‘copy of original’ the ‘copy of original’ printed for the last time should indicate that the invoice has been printed 5 times.
7. The format of the invoices shall be the same as provided in Value Added Tax Act, 1996 and Value Added Tax Regulation, 1997.
8. If an invoices which has been already issued needs to be cancelled for any reason, arrangement for the cancellation by specifying the need could be provided. Software should allow the automatic update of such cancellation in the master book. The software should allow the user to view all the details as to the cancelled invoices and also for printing the same.
9. The software should allow the viewing and printing of the tax invoices, purchase ledger and sales ledge Front-End Application in a prescribed format.
10. Every user of the software should be a database user.
11. The software should allow the view and printing of audit trail report/ activity log of every user as and when necessary.
12. Deletion of the data entered/coded in the database should be restricted. If corrections need to be made in the data recorded in database such arrangement for the reflection of the correction should be in place.
13. Software should allow the export and download of the tables, excels, XML in database through Front End Application.
14. Software should allow the taxpayer to use and maintain the backup of database and log archive and recovery of the backups. The user manual of software should be in printed form and kept also kept in the form of ‘Help’ option in user interface.

1.General Information

• Name of the Developer
• Permanent Account Number (PAN)
• Permanent and Temporary Address
• Name of the CEO/ Managing Director
• Email Address
• Telephone Number
• Mobile Number

2.Software Information

• Application Name
• Application Version
• Application Brief
• Application Front End Technology
• Application Back End Technology
• Documents Relating to Software

• Technique Used for the Modification of Data
• Backup Recovery System
• System Architecture Detail
• Evidence that the Minimum Standards set in the Procedures are met.

• A Copy of PAN Registration
• A Copy of Certificate of Incorporation of the Company or Firm
• A Copy of the Software in a CD or DVD
• Twenty set of Examples of Invoices in XLS (Excel) format

1. Name of the Taxpayer
2. Permanent Account Number (PAN)
3. Temporary Address
4. Phone/Mobile Number; Email
5. Postal Address
6. Name and Version of the Software
7. Certification Number and Date
8. Information of the Contact Person of the Taxpayer
9. Information of the Software Developer
10. Information of the Software Distributor
11. Information of the Server (Name of the Server, Reason to have a Server and Place of Server)
12. Terminals/Computer/Number of Teller
13. A Copy of PAN Registration
14. A Copy of Certificate of Incorporation of the Company
15. A Copy of Certificate of Software Certification

1. Imposition of fine of NPR 1000 (USD 10 approximately) for each instance of non-compliance
2. Imposition of fine of NPR 500,000 (USD 5000 approximately) for the use of software which permit modification/deletion of the data and details of the issued invoices.