نيبال KYC, KYB & AML compliance checklist
قائمة عملية وموثقة بالمصادر لتنفيذ متطلبات KYC وKYB وAML في نيبال.
- تاريخ آخر مراجعة
- تاريخ آخر مراجعة:
- الإصدار
- الإصدار 1.1
دليل تنفيذ قابل للتنزيل
الحصول على ملف PDF
11 مجالات رقابية · 38 فحوص تنفيذ
تاريخ آخر مراجعة: 12 November 2026 · الإصدار 1.1
تنزيل قائمة التحققإجابة مباشرة
ما الذي تغطيه قائمة الامتثال الخاصة بـ نيبال؟
تحوّل قائمة نيبال قواعد KYC وKYB وAML الأساسية إلى 11 مجالات رقابية و38 فحوص تنفيذ، وتشمل الجهات المختصة وواجبات الإبلاغ والأدلة الواجب الاحتفاظ بها.
حقائق تنظيمية أساسية
- Primary AML law
- Assets (Money Laundering Prevention) Act, 2008, as amended
- FIU
- Financial Intelligence Unit - Nepal (FIU-Nepal)
- Suspicious reporting
- Immediately after reasonable grounds are established
- Threshold reports
- Sector-specific current threshold; generally within 15 days
- Records
- At least 5 years under applicable AML/CFT directives
- Reporting channel
- FIU-Nepal goAML
- Virtual assets
- Private virtual-asset activities remain prohibited
- FATF status
- Increased monitoring at 30 October 2026
تفاصيل التنفيذ
متطلبات وإجراءات الامتثال في نيبال
افتح كل مجال لمراجعة المتطلب وإجراء التنفيذ المقترح والأدلة الواجب الاحتفاظ بها والمصدر الأساسي.
01Scope, authorities, and licensingClassify the service, reporting-entity category and supervisor before launch.3 عناصر+
Determine whether each activity is a reporting-entity activity.
- إجراء التنفيذ
- Map banking, remittance, foreign exchange, payments, securities, insurance, cooperatives, casinos, real estate, precious-metals, professional, trust/company-service and other designated activities to the current perimeter.
- الأدلة الواجب الاحتفاظ بها
- Perimeter memo, service map and dated legal sources.
- المصدر الأساسي
- ALPA, 2008, as amended; FIU-Nepal reporting-entity list
Obtain every required licence, registration or approval.
- إجراء التنفيذ
- Confirm the applicable Nepal Rastra Bank, sector regulator, Office of Company Registrar or other authority route before offering a regulated service.
- الأدلة الواجب الاحتفاظ بها
- Licence matrix, approvals, conditions and renewal calendar.
- المصدر الأساسي
- Applicable sector law; Payment and Settlement Act, 2019
Maintain the correct FIU and supervisory contacts.
- إجراء التنفيذ
- Register and maintain goAML access and current escalation contacts for each regulated activity.
- الأدلة الواجب الاحتفاظ بها
- Portal registration, user review and authority directory.
- المصدر الأساسي
- FIU-Nepal official reporting guidance
02Governance and risk assessmentThe programme must be risk-based, governed and independently tested.3 عناصر+
Assess institutional ML/TF/PF risk.
- إجراء التنفيذ
- Assess customer, geography, product, service, channel, delivery, transaction and technology risk and refresh after material change.
- الأدلة الواجب الاحتفاظ بها
- Methodology, assessment, board approval and remediation log.
- المصدر الأساسي
- ALPA, 2008, as amended; applicable AML/CFT directive
Maintain an AML/CFT/CPF programme.
- إجراء التنفيذ
- Document policies, internal controls, a qualified compliance function, employee screening, training, escalation and independent review proportionate to risk.
- الأدلة الواجب الاحتفاظ بها
- Programme, appointments, training and audit reports.
- المصدر الأساسي
- ALPA, 2008, as amended; 2081 Rules; sector directives
Apply group and agent controls where applicable.
- إجراء التنفيذ
- Extend lawful information sharing, oversight and consistent preventive controls to branches, subsidiaries, agents and outsourced providers.
- الأدلة الواجب الاحتفاظ بها
- Group standard, agent register, contracts and testing.
- المصدر الأساسي
- Applicable regulator AML/CFT directive
03Natural-person identificationCDD applies at relationship opening and other statutory or regulatory triggers.4 عناصر+
Identify and verify the customer.
- إجراء التنفيذ
- Obtain required identity particulars and verify them using reliable independent documents, data or information before establishing the relationship or completing a triggered transaction.
- الأدلة الواجب الاحتفاظ بها
- Identity record, verification result and provenance.
- المصدر الأساسي
- ALPA, 2008, as amended, customer-identification provisions
Apply CDD at every applicable trigger.
- إجراء التنفيذ
- Apply the current regulator threshold for occasional transactions and apply CDD regardless of amount for suspicion, wire transfers, high-risk or PEP relationships, or doubt about prior data.
- الأدلة الواجب الاحتفاظ بها
- Dated trigger table, decision log and CDD file.
- المصدر الأساسي
- ALPA, 2008, as amended; FIU-Nepal Information Booklet 2026
Understand purpose and monitor continuously.
- إجراء التنفيذ
- Record the relationship purpose and expected activity, scrutinize transactions and keep customer information current on a risk-sensitive schedule.
- الأدلة الواجب الاحتفاظ بها
- Customer profile, risk decision, alerts and refresh history.
- المصدر الأساسي
- ALPA, 2008, as amended; sector directives
Control incomplete or failed CDD.
- إجراء التنفيذ
- Do not open or execute where mandatory identification cannot be completed; assess termination and an STR/SAR under the applicable directive.
- الأدلة الواجب الاحتفاظ بها
- Failure record, disposition and reporting assessment.
- المصدر الأساسي
- Applicable AML/CFT directive; FIU-Nepal STR/SAR Guidelines 2025
04KYB, representatives, and beneficial ownershipVerify legal existence, authority, ownership and actual control.4 عناصر+
Verify legal persons and arrangements.
- إجراء التنفيذ
- Obtain current registration, constitutional, tax, address, business, director, management and ownership/control evidence from reliable sources.
- الأدلة الواجب الاحتفاظ بها
- OCR extract, documents and independent validation.
- المصدر الأساسي
- Companies Act, 2063 BS, as amended; ALPA CDD provisions
Identify and verify beneficial owners.
- إجراء التنفيذ
- Apply the ownership, voting, other-control and senior-management fallback tests in the current sector directive; do not use one percentage across every sector without confirming the controlling rule.
- الأدلة الواجب الاحتفاظ بها
- Ownership chart, control analysis and verified identities.
- المصدر الأساسي
- ALPA, 2008, as amended; current regulator-specific AML/CFT directive
Verify representatives and authority.
- إجراء التنفيذ
- Identify each person acting for a customer and authenticate the mandate before accepting instructions.
- الأدلة الواجب الاحتفاظ بها
- Representative KYC, mandate and authority verification.
- المصدر الأساسي
- ALPA CDD provisions; sector directive
Reconcile registry and customer information.
- إجراء التنفيذ
- Compare Office of Company Registrar data with customer evidence, investigate discrepancies and avoid sole reliance on self-declaration.
- الأدلة الواجب الاحتفاظ بها
- Registry result, discrepancy log and resolution.
- المصدر الأساسي
- Companies Act, 2063 BS; OCR public services
05PEPs, EDD, and remote onboardingHigher-risk relationships need enhanced, documented controls.3 عناصر+
Identify PEPs, family members and close associates.
- إجراء التنفيذ
- Screen customers, beneficial owners and controllers and apply current approval, source-of-wealth, source-of-funds and enhanced-monitoring measures.
- الأدلة الواجب الاحتفاظ بها
- Screening, classification, approval and corroboration.
- المصدر الأساسي
- ALPA, 2008, as amended; current sector directive
Apply enhanced due diligence to higher risk.
- إجراء التنفيذ
- Collect additional identity, ownership, purpose, source and transaction evidence and increase monitoring for higher-risk customers, products and jurisdictions.
- الأدلة الواجب الاحتفاظ بها
- EDD checklist, approval and monitoring plan.
- المصدر الأساسي
- ALPA and regulator risk-based directives
Control non-face-to-face onboarding.
- إجراء التنفيذ
- Use approved methods, liveness or equivalent anti-impersonation controls, device/session evidence, fraud checks and post-onboarding monitoring under the applicable directive.
- الأدلة الواجب الاحتفاظ بها
- Method assessment, session record and control tests.
- المصدر الأساسي
- Current regulator-specific AML/CFT and digital-onboarding requirements
06Monitoring and suspicious reportingDetection and filing must preserve the statutory clock and confidentiality.4 عناصر+
Monitor complex, unusual and economically unexplained activity.
- إجراء التنفيذ
- Investigate source, destination, purpose, parties, expected activity and linked transactions and document the outcome.
- الأدلة الواجب الاحتفاظ بها
- Alerts, analysis, supporting material and decision.
- المصدر الأساسي
- ALPA, 2008, as amended; FIU-Nepal STR/SAR Guidelines 2025
Report suspicious transactions to FIU-Nepal.
- إجراء التنفيذ
- File through goAML immediately after examination establishes reasonable grounds to suspect the transaction or property is connected with money laundering, terrorist financing or another covered offence.
- الأدلة الواجب الاحتفاظ بها
- Trigger timestamp, examination, STR, acknowledgement and chronology.
- المصدر الأساسي
- ALPA section 7S; FIU-Nepal STR/SAR Guidelines 2025
Report attempted suspicious activity.
- إجراء التنفيذ
- Submit an SAR/STR for covered attempted transactions or suspicious activity even if no transaction completed.
- الأدلة الواجب الاحتفاظ بها
- Attempt record, analysis, filing and receipt.
- المصدر الأساسي
- ALPA section 7S(2); FIU-Nepal STR/SAR Guidelines 2025
Prevent tipping off and protect reports.
- إجراء التنفيذ
- Restrict access and communications concerning STRs/SARs, related analysis and authority requests.
- الأدلة الواجب الاحتفاظ بها
- Access logs, confidentiality controls and training.
- المصدر الأساسي
- ALPA confidentiality provisions; FIU-Nepal guidance
07Thresholds, wires, payments, and virtual assetsUse current sector notices and keep licensing distinct from AML controls.5 عناصر+
Configure current threshold reporting by sector.
- إجراء التنفيذ
- Use the current Nepal Gazette/NRB threshold and FIU-Nepal sector table, aggregate linked transactions as required and file the TTR generally within fifteen days.
- الأدلة الواجب الاحتفاظ بها
- Dated threshold table, rules, tests, filings and receipts.
- المصدر الأساسي
- ALPA sections 10A and 10B; FIU-Nepal TTR Guidelines 2025; Gazette notice 2082/09/24
Detect structuring and evasion.
- إجراء التنفيذ
- Identify linked or split transactions intended to avoid identification, cash limits or reporting and apply CDD and suspicious-reporting controls.
- الأدلة الواجب الاحتفاظ بها
- Aggregation logic, alerts and case decisions.
- المصدر الأساسي
- FIU-Nepal STR/SAR and TTR Guidelines 2025
Carry and screen required wire information.
- إجراء التنفيذ
- Apply current originator, beneficiary, intermediary, missing-data, screening and record requirements for the institution's role.
- الأدلة الواجب الاحتفاظ بها
- Field matrix, samples, screening and repair queue.
- المصدر الأساسي
- ALPA and current sector AML/CFT directive
Obtain payment-system authorization before launch.
- إجراء التنفيذ
- Classify the service and obtain the relevant NRB payment service provider or payment system operator licence/approval before operation.
- الأدلة الواجب الاحتفاظ بها
- Product memo, NRB decision and licence conditions.
- المصدر الأساسي
- Payment and Settlement Act, 2019; NRB Payment Systems Department rules
Do not facilitate prohibited private virtual-asset activity.
- إجراء التنفيذ
- Block product features and transactions that would issue, exchange, trade, transfer or otherwise facilitate prohibited cryptocurrency or similar private virtual assets in Nepal; escalate indicators for investigation and reporting.
- الأدلة الواجب الاحتفاظ بها
- Product restriction, screening rules, alerts and decisions.
- المصدر الأساسي
- NRB official virtual-asset notices; FIU-Nepal Strategic Analysis Report 2025 on Virtual Assets
08Targeted financial sanctions and CPFUse current UN and Nepal lists and execute operative measures without delay.3 عناصر+
Screen current sanctions designations.
- إجراء التنفيذ
- Screen customers, beneficial owners, representatives and transactions at onboarding, on list updates and throughout the relationship.
- الأدلة الواجب الاحتفاظ بها
- List version, screening logs and match decisions.
- المصدر الأساسي
- 2081 Rules as amended; FIU-Nepal sanctions links
Freeze and report when the operative measure applies.
- إجراء التنفيذ
- Prevent dealing, preserve affected property and report through the current Ministry of Home Affairs/FIU/regulator route without delay.
- الأدلة الواجب الاحتفاظ بها
- Designation, freeze timestamp, asset inventory and report.
- المصدر الأساسي
- Targeted Financial Sanctions Implementation Procedure, first amendment May 2025
Control access, delisting and unfreezing.
- إجراء التنفيذ
- Permit access, release or unfreeze only on documented competent-authority authority and preserve conditions and third-party rights analysis.
- الأدلة الواجب الاحتفاظ بها
- Authority decision, conditions and release record.
- المصدر الأساسي
- 2082 amendment to 2081 Rules; MoHA TFS procedures
09Records and authority accessRecords must reconstruct the customer, decisions and transactions.3 عناصر+
Retain AML/CFT records for the applicable period.
- إجراء التنفيذ
- Apply at least five years under the applicable directive from the relevant transaction or relationship-end trigger and preserve longer where lawfully required.
- الأدلة الواجب الاحتفاظ بها
- Retention schedule, archive and retrieval test.
- المصدر الأساسي
- ALPA recordkeeping provisions; applicable sector directive
Retain reporting analysis and rationale.
- إجراء التنفيذ
- Preserve STR/SAR/TTR filings, supporting documents, acknowledgements and documented non-filing decisions with integrity controls.
- الأدلة الواجب الاحتفاظ بها
- Case archive, rationale and access history.
- المصدر الأساسي
- FIU-Nepal reporting guidelines
Produce information lawfully to authorities.
- إجراء التنفيذ
- Operate controlled retrieval and disclosure workflows for FIU-Nepal, regulators and authorized investigators.
- الأدلة الواجب الاحتفاظ بها
- Request log, approval, production and receipt.
- المصدر الأساسي
- ALPA FIU and supervisory powers
10Privacy, biometrics, incidents, and transfersAML processing must also respect Nepalese privacy and security rules.3 عناصر+
Document the lawful basis and purpose for personal-data use.
- إجراء التنفيذ
- Map AML duties, consent where required, purpose limitation and authorized disclosures for identity, financial, family and other personal information.
- الأدلة الواجب الاحتفاظ بها
- Data inventory, notices, legal basis and disclosure log.
- المصدر الأساسي
- Privacy Act, 2075 BS, especially sections 11-12 and lawful-disclosure provisions
Protect sensitive identity and biometric information.
- إجراء التنفيذ
- Minimize collection, restrict access, secure storage/transmission and test vendors handling identity, signature, biometric or financial data.
- الأدلة الواجب الاحتفاظ بها
- Security assessment, access logs, contracts and tests.
- المصدر الأساسي
- Privacy Act, 2075 BS; Privacy Regulations, 2077 BS
Manage incidents and cross-border processing.
- إجراء التنفيذ
- Maintain detection, containment, assessment, evidence and notification workflows and confirm applicable sector approval, localization or transfer safeguards before processing abroad.
- الأدلة الواجب الاحتفاظ بها
- Incident plan, transfer map, assessments and contracts.
- المصدر الأساسي
- Privacy Act and applicable NRB/sector cybersecurity requirements
11Practical evidence packsEvidence must reconstruct decisions end to end.3 عناصر+
Maintain an onboarding evidence pack.
- إجراء التنفيذ
- Bundle identity, authority, KYB, beneficial ownership, PEP, sanctions, purpose, risk and approvals.
- الأدلة الواجب الاحتفاظ بها
- Complete sample and retrieval result.
- المصدر الأساسي
- Operational control supporting ALPA CDD duties
Maintain reporting and sanctions case packs.
- إجراء التنفيذ
- Link trigger, classification, decision time, filing, receipt, freeze, confidentiality and authority communications.
- الأدلة الواجب الاحتفاظ بها
- Case pack, timeline and access record.
- المصدر الأساسي
- ALPA; FIU-Nepal reporting guidance; TFS procedures
Maintain a launch and legal-change pack.
- إجراء التنفيذ
- Record perimeter, licences, thresholds, reporting, sanctions, privacy, vendors, source versions and control tests.
- الأدلة الواجب الاحتفاظ بها
- Signed pack, source register and approvals.
- المصدر الأساسي
- Official sources listed below
سجل المصادر الأساسية
15 مصدرًا مستخدمًا في هذه القائمة
استخدم هذه الروابط للتحقق من التشريعات وإرشادات الجهات الرقابية وإجراءات الإبلاغ والبيانات الدولية.
- FIU-Nepal official portal and current legal resourcesNepal Rastra Bank / FIU-Nepal · Official authority index
- Assets (Money Laundering Prevention) Act, 2064 BS, amended through 2080 BSFIU-Nepal · Primary legislation - controlling Nepali text
- AML/CFT Information Booklet 2026FIU-Nepal · Official implementation overview
- Suspicious Transaction and Activity Reporting Guidelines - updated July 2025FIU-Nepal · Official reporting guidance
- Threshold Transaction Reporting Guidelines - updated July 2025FIU-Nepal · Official reporting guidance
- Money Laundering Prevention Supervision DivisionNepal Rastra Bank · Official rules, directives and supervision index
- AML/CFT Directives indexNepal Rastra Bank · Official sector directives
- Payment Systems DepartmentNepal Rastra Bank · Official payment regulator index
- Strategic Analysis Report 2025 on Virtual AssetsFIU-Nepal · Official virtual-asset risk and legal-status analysis
- Office of Company RegistrarGovernment of Nepal · Official company registry
- Companies Act, 2063 BS, as amendedOffice of Company Registrar · Primary company legislation
- Privacy Act, 2075 BSNepal Law Commission · Primary privacy legislation
- Nepal criminal-code provision protecting the national flagNepal Law Commission · Primary legislation - flag-use review
- FATF increased-monitoring statement - October 2026FATF · Authoritative current public-list status
- Nepal country and mutual-evaluation pageFATF / APG · Authoritative mutual-evaluation index
إجابات مباشرة
أسئلة KYC وKYB وAML في نيبال
Who receives suspicious and threshold reports?+
FIU-Nepal receives STRs, SARs and TTRs through its goAML reporting system.
When is a suspicious report due?+
The reporting entity must file immediately after its examination establishes reasonable grounds for suspicion under the current FIU-Nepal guideline.
What threshold applies to TTRs?+
Use the current Nepal Gazette/NRB and FIU-Nepal sector table. This checklist does not invent one universal amount across all sectors.
How should beneficial ownership be determined?+
Apply the current sector directive's ownership, voting, other-control and senior-management fallback tests and verify the relevant natural persons.
How long are AML records retained?+
Apply at least five years under the applicable directive, measured from its specified transaction or relationship-end trigger, and preserve lawful longer holds.
May a business offer cryptocurrency services in Nepal?+
No. Nepal's current official framework continues to prohibit private virtual-asset activities, including cryptocurrency-related dealing and facilitation.
Is Nepal on a FATF public list?+
Yes. Nepal remained under FATF increased monitoring on 30 October 2026 and must continue implementing its action plan.
منهجية البحث والمراجعة
تحدد VOVE ID Compliance Research النطاق التنظيمي، وتحول الالتزامات إلى ضوابط تشغيلية، وتربط الادعاءات الجوهرية بالمصادر، وتسجل تاريخ وإصدار كل مراجعة.
General information, not legal advice. Reviewed 12 November 2026. Confirm the controlling Nepali text, current sector directive, Gazette thresholds, goAML specifications, sanctions procedures, licensing conditions and privacy interpretation with the competent authority and qualified Nepalese counsel.