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Art. 105 · Part 9

Financial Bill

वित्त विधेयक
Original Text

A Financial Bill affects taxation, public borrowing, or the Consolidated Fund. It may be introduced only in the HoR and requires the recommendation of the Government of Nepal.

💡 Plain Language Explanation

Any bill that touches taxes, government borrowing, or the Consolidated Fund is a \'Financial Bill\' — and it has extra rules. It can ONLY be introduced in the HoR (not the upper house), and needs the government\'s recommendation first. An ordinary MP cannot unilaterally propose tax changes. This keeps fiscal policy under government responsibility.

🇳🇵 नेपाली व्याख्या

कर, सार्वजनिक ऋण वा सञ्चित कोषसँग सम्बन्धित विधेयक — प्रतिनिधि सभामा मात्र, सरकारको सिफारिसमा।

✅ Strengths

Ensures fiscal discipline — random tax proposals can\'t destabilize the economy.

⚠️ Concerns

Concentrates fiscal initiative entirely in the executive, limiting Parliament\'s creative role in tax policy.

Art. 104Art. 106
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