The Government of Nepal has introduced the Taxpayer Incentive Gift Program Operating Procedure, 2083 to encourage consumers to request valid invoices and promote better tax compliance. Under the program, individuals purchasing goods or services in Nepal for personal use worth more than Rs 100 will be eligible to participate. Eligible electronic payments will be automatically included, while consumers using other payment methods must enter invoice details into the designated system. Certain transactions, including business purchases, bills issued to government or public institutions, telephone and internet services, electricity, vehicles, transportation services and air tickets, will not qualify.

The Inland Revenue Department will select winners on the 1st and 16th of every month through an automated system. One winner will be selected for each day covered by the relevant draw period, along with one bumper winner every fortnight. Regular winners will receive Rs 133,334, while the fortnightly bumper winner will receive Rs 1 million. A 25 percent tax will be deducted from the prize amount as a windfall gain under the Income Tax Act. Winners will be notified through their mobile number and email, and their names will also be published on the department’s website and social media channels.

Winners must claim their prize within 15 days of the announcement by submitting the original invoice, identification document, bank account details and PAN at the nearest Inland Revenue Office, either personally or through an authorized representative. The submitted documents must be verified within 10 days, after which the prize amount will be deposited directly into the winner’s bank account. If a winner fails to claim the prize within the required period, the amount will be deposited into the Prime Minister’s Disaster Relief Fund.