币界网报道：Nepal's Inland Revenue Department has officially classified cryptocurrency gains as taxable income, despite the country's ongoing ban on crypto trading. The tax authority issued a notice clarifying that profits from digital asset transactions must be reported under the "other sources" income category. This development comes nearly two years after Nepal's central bank prohibited all cryptocurrency activities in the country. The new tax guidelines require individuals to disclose crypto-related earnings when filing annual tax returns, with applicable rates ranging from 5% to 25% depending on income brackets. Authorities emphasized that the taxation policy doesn't constitute legal recognition of crypto transactions, which remain prohibited under Nepal's existing financial regulations. The contradictory stance has sparked confusion among taxpayers, as the government simultaneously outlaws crypto operations while imposing taxes on potential gains. Financial experts note this creates a paradoxical situation where citizens could face penalties for both engaging in crypto activities and failing to report hypothetical earnings from such banned transactions. The move aligns with global trends of taxing crypto assets even in jurisdictions with restrictive policies, as governments seek to capitalize on the digital asset boom while maintaining regulatory control. Nepal's tax officials confirmed they're developing mechanisms to track crypto-related income, though technical challenges remain in enforcing compliance given the decentralized nature of blockchain transactions.