Things to remember

1. A government earns money from various sources. This income is public revenue, and the government gets revenues through this.
2. The government receiving money from the citizens according the law and the citizens that have to pay money compulsorily to the government according to the law is called tax.
3. Tax is a compulsory means, and the person or business paying tax does not expect any special treatment from the government.
4. Tax is the fixed amount rate taken by the government from its citizens. There is no direct profit to the citizens by paying tax.
5. This is the main source of revenue for the government. Customs tax, service tax, land tax, income tax, admission tax, etc. are some of the taxes that make up the revenue.
6. If an individual has to pay the tax, it is called direct tax. When a person buys land, house, etc. he/she has to pay tax and this cannot be transferred to another. Income tax, salary tax, land tax, house tax, etc. are examples of direct tax.
7. The rates of this tax can be more or less depending on the time. This kind of tax helps to balance the currency in circulation. 30% of total revenue is made of direct tax.
8. When payment of tax is dependent on one, and the effects falls on another, that type of tax is indirect tax.
9. When a person eats in a hotel, and pays a bill inclusive of tax. The hotel pays the tax to the government, but the customer has to pay that tax amount as well. This is indirect tax.
10. Custom tax, VAT, etc. are examples of indirect tax. This kind of tax cannot be cheated, and the range is flexible.
11. Other source of revenue except tax is called tax-free income. Gifts, donations, fines, punishments, heirless property, public property, etc. are tax-free.
12. The tax taken for the value added during the production and distribution of an object or service is VAT. Tax is taken in object and service price, but the load falls on the customer.
13. If a business has transactions above 20 lakhs, then they have to compulsorily register for VAT. 
14. Excise duty is the tax taken on products manufactured within the country and imported goods. This is another important source of revenue for the country.
15. The tax is taken on presumed business in a country, so called excise duty. Excise duty is taken on alcohol, cigarettes, noodles, plastic, vehicles, electronics, press, etc.
16. Tax taken according to lawful import or export of goods in the border of the country is customs tax. This is the most important tax in the government revenue.
17. Every government sets up a customs office in the border because of its importance. Nepal government has customs office in Kakarbhitta, Biratnagar, Birgunj, Bhairahawa, Nepalgunj, etc.
18. Generally, tax taken from the income of a person is called income tax. This is the oldest form of tax.
19. This is taken on businesses, investments, profits, etc. This has been implemented on almost all sectors in Nepal.
20. Tax deductions are available for profit oriented businesses, organizations, non-professional sport organizations, political parties registered under election commission, etc.
21. The local government has right to deduce tax in 8 various types according to the Local Independent Rule Act.

• It includes every relationship which established among the people.
• There can be more than one community in a society. Community smaller than society.
• It is a network of social relationships which cannot see or touched.
• common interests and common objectives are not necessary for society.