The Inland Revenue Department (IRD) is currently responsible for the enforcement of Tax Laws and administration of the following taxes: Income Tax, Value Added Tax, Excise Duty, Health Tax, Education Service Fee and duties like Entertainment fee (Film Development Fee).IRD carries out the following functions:1. Tax Administration2. Tax Policy3. Tax Payer Services4. Registration, Revenue Collection5. Tax audit6. Tax Enforcement and investigation7. Review & Appeal8. Tax Refund9. Advance Ruling10. Tax Treaty and International Taxation11. Excises and Liquor Administration12. Monitoring of non-taxIRD is centrally located in Kathmandu. There are 49 field offices throughout Nepal including 1 Large Taxpayers Office, 22 Inland Revenue Offices and 26 Taxpayer Service Offices. The previous Department of Taxation was established in 1960. IRD and its district offices are totally running on functional line. Major functions include Taxpayer`s Service, Audit and Collection.