Terms and Conditions


Nepal Open Taxation Data portal “NOTD” is an open data and statistics portal containing published taxation related datasets of Nepal. The portal aims to provide a single platform to users to search, access, interact, compare and reuse taxation datasets.

NOTD is developed and maintained by LSP Associates (www.lspa.com.np). The data and statistics on the Nepal Open Taxation Data portal have been collected from a wide range of publicly available government sources including websites, publications and reports by the Ministry of Finance, Internal Revenue Department and Department of Customs. All datasets provide details on specific sources used and the datasets made available through NOTD are licensed through the Creative Commons Attribution International License 4.0.

As a user, you agree to comply with and are legally bound to our Terms and Conditions. It is your personal responsibility to read our Terms and Conditions and inform all the parties of your group about them before using our services.


The datasets in the portal have been compiled by a team of our tax experts from various publicly available government sources. While doing so, the datasets have been checked for accuracy and validity. In cases necessary, the datasets have been corrected and notes are added on individual datasets. While utmost care has been taken during the data compilation process, we are aware that errors might exist in these datasets as we are merely reporting the government published datasets. We do not recommend making important or business decisions based on the datasets on the portal and in case you do so, LSPA or NOTD will not be liable for any consequences the decision to use the datasets may bring to you. It is your responsibility to check the data for accuracy, precision and validity, and refer to source of the dataset before re-using dataset.

As the website is based on Open Data initiative, you are free to re-use, share and further research datasets. We will not charge any fee for re-use or downloads.


The visualizations/reports on the portal have been carefully created by our tax experts from the datasets we have compiled. The visualizations have been created using Power BI and you are free to re-use, share and further research using these visualizations. We will not charge any fee for re-use, share or downloads.

While utmost care has been taken during the visualization creation process, we are aware that errors might exist in these visualizations as we are merely reporting the government published datasets. We do not recommend making important or business decisions based on the visualizations on the portal and in case you do so, LSPA or NOTD will not be liable for any consequences the decision to use the datasets may bring to you. It is your responsibility to check the data for accuracy, precision and validity, and refer to source of the dataset and visualization before re-using dataset.


The blogs on the portal have been written by our tax experts, and guest bloggers that are carefully selected based on their data and tax expertise. The views/opinions expressed on these blogs are author’s responsibility and in no way reflect the views/opinions of NOTD organisation and LSP Associates as a whole.

Our editors pay close attention to content before approval of each blog for objectivity and accuracy of facts mentioned in these blogs. As a result, it does not automatically guarantee the publication of blog once you submit it to our editors. In case the blog is rejected by our editors, we reserve the right to do so without providing any explanation. In cases, where we will share previously published tax opinions or articles, it will only be done after receiving the consent from the author(s).


We collect your feedback for purposes of improving our services on the website. The feedback form is completely optional and you can use the website without providing us feedback. In case you choose to not providing us with feedback, you will not be affected in any way in terms of using the website. Similarly, if you wish to lodge a complaint, please do so by sending us an email to notd@gmail.com.

It is the your responsibility to behave according to normal social standards towards our staff and fellow users while providing us feedback or commenting on our posts. The company reserves the right to refuse or terminate service to any user without obligation to explain or provide the reason in case of unacceptable behavior (see below cases). Furthermore, the company also holds right to refuse service and any further communication, plus right to communicate with relevant governmental agencies, in any case, pertaining to, but not limited to:

  • Physical, Sexual and Verbal harassment to staff or any fellow user
  • Threat, libel or slander of staff or any fellow user
  • Physical abuse or harm to others and oneself
  • Discrimination based on skin color, race, gender expression and identity, sex, age, religion, and bigotry
  • Fraud, theft or intention to cheat the company or other companies

Please note that any aggressive or discriminatory mode of communication (including phone and emails) will not be entertained and can lead to ‘you being banned’ from our website without any notice.

The Data Protection Policy

LSP Associates takes the protection of your personal data as the Data Controller seriously. We are committed to maintaining robust privacy protections for our users and treat your personal data in accordance with the provisions of data protection law (GDPR). This Data Protection Policy (“Data Protection Policy”) is designed to help you understand how we collect, use and safeguard the information you provide us and to assist you in making informed decision when using our service.

I. Definitions

  1. The terms”we”, “us” and “our” refer to the LSP Associates.

  1. “You” refers to you, as a user of our site or our service.

  1. “Website” refers to the LSPA’s taxation data portal “NOTD” website, which can be accessed at Notd.com. “Service” refers to the NOTD’s services accessed via the site, in which users (you) can use to download, view and re-use data, visualizations and blogs.

  1. “Personal data” means any information relating to an identified or identifiable natural person (‘data subject’); an identifiable natural person is one who can be identified, directly or indirectly, in particular by reference to an identifier such as a name, an identification number, location data, an online identifier or to one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of that natural person.

  1. “Data Controller” or “Controller” means the natural or legal person, public authority, agency or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data; where the purposes and means of such processing are determined by European Union or Member State law, the controller or the specific criteria for its nomination may be provided for by European Union or Member State Law.

  1. ‘Consent’ of the data subject means any freely given, specific, informed and unambiguous indication of the data subject’s wishes by which he or she, by a statement or by a clear affirmative action, signifies agreement to the processing of personal data relating to him or her;

  1. ‘Processing’ means any operation or set of operations which is performed on personal data or on sets of personal data, whether or not by automated means, such as collection, recording, organisation, structuring, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission, dissemination or otherwise making available, alignment or combination, restriction, erasure or destruction;
  2. ‘Pseudonymisation’ means the processing of personal data in such a manner that the personal data can no longer be attributed to a specific data subject without the use of additional information, provided that such additional information is kept separately and is subject to technical and organisational measures to ensure that the personal data are not attributed to an identified or identifiable natural person;


The subject of data protection is personal data, as defined in section I.3. This includes information you provide us such as names, addresses, email addresses and telephone numbers.


In general, you can use our website without providing personal data. You are neither obliged to visit this website nor to provide any personal data. The collection of your personal data on our site is voluntary and there will be no consequences for you if you choose not to share your personal data.

We collect, process and use your personal data which you have voluntarily provided us with when providing us feedback, to the extent necessary in each case for the following purposes:

1. Registration and execution of the contract

  1. We collect, process and use transaction data regarding your activities on the websites (e.g. navigation, information that you provide or that relates to your purchase)
  2. Data collected in context of chats and correspondence on the website or by email, fax and post.
  3. Other personal data that we may ask you to provide for special purposes

2. Contact establishment and reviews

We do not ask you to provide us with your email address and telephone number for the purpose of contacting you and in any case, we do this, data will be used by us to the extent permissible by law and is necessary for the purpose of the respective communication. We may also contact you for quality assessment of your experience and ask you to review the service you used, the data collected from your response will be used by us to the extent permissible by law.

3. Marketing

LSPA may process and use your personal data for marketing purposes. Based on the declaration of consent you have given us, these marketing purposes may include emails with general information, offers or of an advertising nature. You have the right to revoke the declarations of consent granted to us in this regard at any time with effect. If you wish to opt-out of receiving these types of communications, please follow the instructions as stated in the email you receive from us which will allow you to opt-out of receiving these emails from us. You can also contact us to opt-out of receiving marketing materials in future via email: notd@gmail.com

4. Information you provide to Payment Processors

We do not provide any service that requires payment.

5. Pseudonymisation of your personal data

To the extent permissible by law, we may process your personal data in such a manner that it can no longer be attributed to you. We may do this to measure quality assurance and generate forecasts internally for our company. We may share this information with affiliated or unaffiliated third parties on an anonymous, aggregate basis. In such cases, we will not provide them with any additional information that could allow them to identify you personally. However, it is possible that in some instances they could combine this aggregate information with other data they have about you, or that they receive from third parties, that could allow them to identify you personally.


We collect usage data when you visit our website. These usage data are necessary to enable you to use the website and could include your IP address and data related to your activity on the website.

To activate the service, you do not need to submit any personal data and your are able to browse our website freely. However, in an effort to improve the quality of the Service, we track information provided to us by your browser or by our software application when you view or use the Service, such as the website you came from (known as the “referring URL”), the type of browser you use, the devices from which you connected to the Service, the time and date of access, and other information that does not personally identify you.

We track this information using cookies, or small text files which include an anonymous unique identifier. Cookies are sent to a user’s browser from our servers and are stored on your computer hard drive. Sending a cookie to your browser enables us to collect Non-Personal information about you and keep a record of your preferences when you utilize our service, both on an individual and aggregate basis. For example, we may use cookies to collect the following information:

  1. To help remember your preferences on our website
  2. To understand how you and other users are using our website

We may use both persistent and session cookies. Persistent cookies remain on your computer after you close your session and until you delete them. Session cookies, on the other hand, expire when you close your browser.


We do not use any third party service to collect your personal data.


If you reside within the European Economic Area (EEA), our processing of your personal information will be legitimized based on Article 6(1) of the General Data Protection Regulation (EU) 2016/679.


You are able to click on links to visit our social networking pages (Facebook, Instagram, Twitter, YouTube, Pinterest, and LinkedIn). You are neither obliged to click or visit these pages or profiles. As these social networks are operate exclusively by third parties, we cannot guarantee your personal data will be protected when you use these platforms and they may collect your personal information. In general, unless you visit these platforms, no personal data will be passed on to these third parties if you visit our website.


In general, we do not transmit, sell, market or trade your personal data to third parties. In certain instances, we may transmit  your personal data to third parties if it is permissible by law or if you have given your consent. Your personal data will only be transmitted to third parties if this is legally permitted or if you have given your prior consent. We may also disclose your personal data to government authorities as a result of an official order, court decision or as a part of legal obligations. Our employees and partners are bound by confidentiality agreement and data protection regulations.


We do not share your personal data with third parties, without your consent. Your personal data will be shared with third parties, only when, we have received consent from you to do so. In certain cases, we may be required to share information to complete your request or for legitimate business purposes. We may share your personal information to a third party in certain situations like transmitting information to our third party technology providers and partners. Whenever your personal data is shared with third party service providers, they will only have access to the information required to perform limited functions on our behalf.


Since we are based in Nepal and our website is hosted in Nepal, we do transfer your data outside the EU/EEA. In particular cases, where we may collect and transfer your personal data for purposes necessary to our operations, we will only do so with your explicit consent in a manner that does not compromise your rights and freedoms. We endeavour to apply suitable safeguards to protect the privacy and security of your personal data and to use it only consistent with your relationship with NOTD and the practices described in this Data Protection Policy. In the event that you have any questions to this end, please contact our Data Protection Officer.


We store your personal data for the duration of operational/business relationship with us and otherwise as required under applicable law. Personal data will be kept no longer than  is necessary for the purposes for which your personal data are processed.

For more information on where and how long your personal data is stored, and for more information on your rights of erasure and portability, please contact our data privacy resource at notd@gmail.com.


Our website uses secure online transmission procedure, namely Secure Socket Layer (SSL). You are able to view details of our certification by clicking on the closed icon next to address bar (https://) on your browser. All persons involved in data processing are obliged to comply with the data protection laws and have been trained accordingly.  


The European Union’s GDPR outlines your rights as follows:

  1. Transparent information, communication and modalities for the exercise of the rights of the data subject
  2. Information to be provided where personal data are collected from the data subject
  3. Information to be provided where personal data have not been obtained from the data subject
  4. Right of access by the data subject
  5. Right to rectification
  6. Right to erasure (‘right to be forgotten’)
  7. Right to restriction of processing
  8. Notification obligation regarding rectification or erasure of personal data or restriction of processing
  9. Right to data portability
  10. Right to object and automated individual decision-making
  11. Right to object
  12. Automated individual decision-making, including profiling
  13. Restrictions

If you wish to confirm that NOTD is processing your personal data as per above rights , or to have access to the personal data we may have about you, or if you have other questions, please contact us via email to notd@gmail.com.

In brief, you may also request information about the categories of personal data concerned, data transmission and data processing, source of your data, how and for how long the data is stored.

You have the right to rectify your personal data that is maintained by us if it is inaccurate. You also have the right to request erasure of your data and cease further processing it when applicable. You may also withdraw your consent for the processing of your personal data by us at any time. You also have the right to be forgotten and opt-out of future correspondence including marketing materials. If you are based in European Union (including EEA countries), you also have the right to lodge a complaint with the appropriate data protection authority if you have any concerns regarding your personal data processing by us. Whenever possible and technically feasible, we will provide your personal data to you at your request. You also have the right to receive your personal information in a legible and structured format.


We do not use your personal data for automated individual decisions.


You will find our contact details as the responsible body in the imprint.

If you wish to exercise your rights mentioned under item XII or if you have any questions about our privacy policy or this Data Protection Policy, you can contact us at the following address:

LSP Associates

Jwagal, Lalitpur, Nepal

P. O. Box 9222, Kathmandu, Nepal

Phone: + 977 1 5550424/977 1 5261187Or by email:notd@gmail.com

You can contact our Data protection Officer at: notd@gmail.com


Periodically, we may need to update or modify this data protection policy to reflect changes in our business practices, technology, data collection practices or organization. We reserve the right to amend this policy at any time, for any reason, without notice to you, other than the posting of the amended Data Protection Policy on our website, or, if you have provided your email address to us, sending you an email notifying you of the amended Data Protection Policy. It is strongly recommended to check the Website often, referring to the date of the last modification listed at the top. We will in any case not reduce your rights under this Data Protection Policy without your explicit and informed consent. If you do not agree to the changes, you should discontinue your use of the Website, and cease providing personal information to us, prior to the time the modified Data Protection Policy takes effect. If you continue using the Website or provide personal information after the modified Data Protection Policy takes effect, you will be bound by the modified Data Protection Policy.