Department of Revenue Investigation (DRI) was established in 1994. Prior to this, a separate division called Revenue Investigation Division (RID) was established in the Ministry of Finance to take care of revenue leakage investigation and controlling economic crimes. In 1994, the RID was converted into DRI to handle the ever extending functions related to investigation of revenue leakages and controlling economic crimes. Currently, this Department is located at Hariharbhawan, Lalitpur, Nepal.
At present, the DRI has four regional unit offices located at different Development Regions of the country. Itahari Unit Office (Eastern Region), Pathalaiya Unit Office (Central Region), Butwal Unit Office (Western Region) and Kohalpur Unit Office (Mid and Farwestern Region) cover the respective regions in taking care of the given responsibilities.
Department of Revenue Investigation has been entrusted to discharge the functions and responsibilities under the important Acts of Nepal. The Revenue Leakage (Investigation and Control) Act-1995, Foreign Exchange Regulation Act (FERA) -1963. In addition, officials of the DRI and Its unit offices are given the delegated powers by the Government of Nepal as per the provisions of Customs Act-2008, Value Added Tax Act-1995, and Excise Act-2001 to exercise the power of Customs Officer, Tax Officer and Excise Officer respectively. Furthermore, the DRI has, under the Revenue Leakage (Investigation and Control) Act, the authority to invite and mobilize any officials from any organizations/institutions as an expert and specialist as and when needed. Along with its initially assigned functions of controlling and investigating tax revenue leakages, this department is given the responsibility of controlling and investigating of non-tax revenue leakages from F/Y 2008/2009 as well. In a similar vein, the mandate of this department includes the control and investigation of foreign exchange abuses as per the provisions of FERA. Overall, controlling and investigation of revenue leakages, investigation and control of economic crimes and investigation are the clear mandate of DRI given by the Government of Nepal.
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