Népal KYC, KYB & AML compliance checklist
Une checklist pratique et sourcée pour mettre en œuvre les exigences KYC, KYB et AML en Népal.
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11 domaines de contrôle · 38 contrôles d’implémentation
Dernière revue: 12 November 2026 · Version 1.1
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Que couvre la checklist de conformité pour Népal ?
La checklist pour Népal traduit les principales règles KYC, KYB et AML en 11 domaines de contrôle et 38 contrôles d’implémentation, avec les autorités, obligations de déclaration et preuves à conserver.
Faits réglementaires clés
- 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
Détail d’implémentation
Exigences et actions de conformité pour Népal
Ouvrez chaque domaine pour consulter l’exigence, l’action recommandée, les preuves à conserver et la source primaire utilisée.
01Scope, authorities, and licensingClassify the service, reporting-entity category and supervisor before launch.3 éléments+
Determine whether each activity is a reporting-entity activity.
- Action d’implémentation
- 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.
- Preuves à conserver
- Perimeter memo, service map and dated legal sources.
- Source primaire
- ALPA, 2008, as amended; FIU-Nepal reporting-entity list
Obtain every required licence, registration or approval.
- Action d’implémentation
- Confirm the applicable Nepal Rastra Bank, sector regulator, Office of Company Registrar or other authority route before offering a regulated service.
- Preuves à conserver
- Licence matrix, approvals, conditions and renewal calendar.
- Source primaire
- Applicable sector law; Payment and Settlement Act, 2019
Maintain the correct FIU and supervisory contacts.
- Action d’implémentation
- Register and maintain goAML access and current escalation contacts for each regulated activity.
- Preuves à conserver
- Portal registration, user review and authority directory.
- Source primaire
- FIU-Nepal official reporting guidance
02Governance and risk assessmentThe programme must be risk-based, governed and independently tested.3 éléments+
Assess institutional ML/TF/PF risk.
- Action d’implémentation
- Assess customer, geography, product, service, channel, delivery, transaction and technology risk and refresh after material change.
- Preuves à conserver
- Methodology, assessment, board approval and remediation log.
- Source primaire
- ALPA, 2008, as amended; applicable AML/CFT directive
Maintain an AML/CFT/CPF programme.
- Action d’implémentation
- Document policies, internal controls, a qualified compliance function, employee screening, training, escalation and independent review proportionate to risk.
- Preuves à conserver
- Programme, appointments, training and audit reports.
- Source primaire
- ALPA, 2008, as amended; 2081 Rules; sector directives
Apply group and agent controls where applicable.
- Action d’implémentation
- Extend lawful information sharing, oversight and consistent preventive controls to branches, subsidiaries, agents and outsourced providers.
- Preuves à conserver
- Group standard, agent register, contracts and testing.
- Source primaire
- Applicable regulator AML/CFT directive
03Natural-person identificationCDD applies at relationship opening and other statutory or regulatory triggers.4 éléments+
Identify and verify the customer.
- Action d’implémentation
- Obtain required identity particulars and verify them using reliable independent documents, data or information before establishing the relationship or completing a triggered transaction.
- Preuves à conserver
- Identity record, verification result and provenance.
- Source primaire
- ALPA, 2008, as amended, customer-identification provisions
Apply CDD at every applicable trigger.
- Action d’implémentation
- 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.
- Preuves à conserver
- Dated trigger table, decision log and CDD file.
- Source primaire
- ALPA, 2008, as amended; FIU-Nepal Information Booklet 2026
Understand purpose and monitor continuously.
- Action d’implémentation
- Record the relationship purpose and expected activity, scrutinize transactions and keep customer information current on a risk-sensitive schedule.
- Preuves à conserver
- Customer profile, risk decision, alerts and refresh history.
- Source primaire
- ALPA, 2008, as amended; sector directives
Control incomplete or failed CDD.
- Action d’implémentation
- Do not open or execute where mandatory identification cannot be completed; assess termination and an STR/SAR under the applicable directive.
- Preuves à conserver
- Failure record, disposition and reporting assessment.
- Source primaire
- Applicable AML/CFT directive; FIU-Nepal STR/SAR Guidelines 2025
04KYB, representatives, and beneficial ownershipVerify legal existence, authority, ownership and actual control.4 éléments+
Verify legal persons and arrangements.
- Action d’implémentation
- Obtain current registration, constitutional, tax, address, business, director, management and ownership/control evidence from reliable sources.
- Preuves à conserver
- OCR extract, documents and independent validation.
- Source primaire
- Companies Act, 2063 BS, as amended; ALPA CDD provisions
Identify and verify beneficial owners.
- Action d’implémentation
- 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.
- Preuves à conserver
- Ownership chart, control analysis and verified identities.
- Source primaire
- ALPA, 2008, as amended; current regulator-specific AML/CFT directive
Verify representatives and authority.
- Action d’implémentation
- Identify each person acting for a customer and authenticate the mandate before accepting instructions.
- Preuves à conserver
- Representative KYC, mandate and authority verification.
- Source primaire
- ALPA CDD provisions; sector directive
Reconcile registry and customer information.
- Action d’implémentation
- Compare Office of Company Registrar data with customer evidence, investigate discrepancies and avoid sole reliance on self-declaration.
- Preuves à conserver
- Registry result, discrepancy log and resolution.
- Source primaire
- Companies Act, 2063 BS; OCR public services
05PEPs, EDD, and remote onboardingHigher-risk relationships need enhanced, documented controls.3 éléments+
Identify PEPs, family members and close associates.
- Action d’implémentation
- Screen customers, beneficial owners and controllers and apply current approval, source-of-wealth, source-of-funds and enhanced-monitoring measures.
- Preuves à conserver
- Screening, classification, approval and corroboration.
- Source primaire
- ALPA, 2008, as amended; current sector directive
Apply enhanced due diligence to higher risk.
- Action d’implémentation
- Collect additional identity, ownership, purpose, source and transaction evidence and increase monitoring for higher-risk customers, products and jurisdictions.
- Preuves à conserver
- EDD checklist, approval and monitoring plan.
- Source primaire
- ALPA and regulator risk-based directives
Control non-face-to-face onboarding.
- Action d’implémentation
- Use approved methods, liveness or equivalent anti-impersonation controls, device/session evidence, fraud checks and post-onboarding monitoring under the applicable directive.
- Preuves à conserver
- Method assessment, session record and control tests.
- Source primaire
- Current regulator-specific AML/CFT and digital-onboarding requirements
06Monitoring and suspicious reportingDetection and filing must preserve the statutory clock and confidentiality.4 éléments+
Monitor complex, unusual and economically unexplained activity.
- Action d’implémentation
- Investigate source, destination, purpose, parties, expected activity and linked transactions and document the outcome.
- Preuves à conserver
- Alerts, analysis, supporting material and decision.
- Source primaire
- ALPA, 2008, as amended; FIU-Nepal STR/SAR Guidelines 2025
Report suspicious transactions to FIU-Nepal.
- Action d’implémentation
- 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.
- Preuves à conserver
- Trigger timestamp, examination, STR, acknowledgement and chronology.
- Source primaire
- ALPA section 7S; FIU-Nepal STR/SAR Guidelines 2025
Report attempted suspicious activity.
- Action d’implémentation
- Submit an SAR/STR for covered attempted transactions or suspicious activity even if no transaction completed.
- Preuves à conserver
- Attempt record, analysis, filing and receipt.
- Source primaire
- ALPA section 7S(2); FIU-Nepal STR/SAR Guidelines 2025
Prevent tipping off and protect reports.
- Action d’implémentation
- Restrict access and communications concerning STRs/SARs, related analysis and authority requests.
- Preuves à conserver
- Access logs, confidentiality controls and training.
- Source primaire
- ALPA confidentiality provisions; FIU-Nepal guidance
07Thresholds, wires, payments, and virtual assetsUse current sector notices and keep licensing distinct from AML controls.5 éléments+
Configure current threshold reporting by sector.
- Action d’implémentation
- 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.
- Preuves à conserver
- Dated threshold table, rules, tests, filings and receipts.
- Source primaire
- ALPA sections 10A and 10B; FIU-Nepal TTR Guidelines 2025; Gazette notice 2082/09/24
Detect structuring and evasion.
- Action d’implémentation
- Identify linked or split transactions intended to avoid identification, cash limits or reporting and apply CDD and suspicious-reporting controls.
- Preuves à conserver
- Aggregation logic, alerts and case decisions.
- Source primaire
- FIU-Nepal STR/SAR and TTR Guidelines 2025
Carry and screen required wire information.
- Action d’implémentation
- Apply current originator, beneficiary, intermediary, missing-data, screening and record requirements for the institution's role.
- Preuves à conserver
- Field matrix, samples, screening and repair queue.
- Source primaire
- ALPA and current sector AML/CFT directive
Obtain payment-system authorization before launch.
- Action d’implémentation
- Classify the service and obtain the relevant NRB payment service provider or payment system operator licence/approval before operation.
- Preuves à conserver
- Product memo, NRB decision and licence conditions.
- Source primaire
- Payment and Settlement Act, 2019; NRB Payment Systems Department rules
Do not facilitate prohibited private virtual-asset activity.
- Action d’implémentation
- 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.
- Preuves à conserver
- Product restriction, screening rules, alerts and decisions.
- Source primaire
- 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 éléments+
Screen current sanctions designations.
- Action d’implémentation
- Screen customers, beneficial owners, representatives and transactions at onboarding, on list updates and throughout the relationship.
- Preuves à conserver
- List version, screening logs and match decisions.
- Source primaire
- 2081 Rules as amended; FIU-Nepal sanctions links
Freeze and report when the operative measure applies.
- Action d’implémentation
- Prevent dealing, preserve affected property and report through the current Ministry of Home Affairs/FIU/regulator route without delay.
- Preuves à conserver
- Designation, freeze timestamp, asset inventory and report.
- Source primaire
- Targeted Financial Sanctions Implementation Procedure, first amendment May 2025
Control access, delisting and unfreezing.
- Action d’implémentation
- Permit access, release or unfreeze only on documented competent-authority authority and preserve conditions and third-party rights analysis.
- Preuves à conserver
- Authority decision, conditions and release record.
- Source primaire
- 2082 amendment to 2081 Rules; MoHA TFS procedures
09Records and authority accessRecords must reconstruct the customer, decisions and transactions.3 éléments+
Retain AML/CFT records for the applicable period.
- Action d’implémentation
- Apply at least five years under the applicable directive from the relevant transaction or relationship-end trigger and preserve longer where lawfully required.
- Preuves à conserver
- Retention schedule, archive and retrieval test.
- Source primaire
- ALPA recordkeeping provisions; applicable sector directive
Retain reporting analysis and rationale.
- Action d’implémentation
- Preserve STR/SAR/TTR filings, supporting documents, acknowledgements and documented non-filing decisions with integrity controls.
- Preuves à conserver
- Case archive, rationale and access history.
- Source primaire
- FIU-Nepal reporting guidelines
Produce information lawfully to authorities.
- Action d’implémentation
- Operate controlled retrieval and disclosure workflows for FIU-Nepal, regulators and authorized investigators.
- Preuves à conserver
- Request log, approval, production and receipt.
- Source primaire
- ALPA FIU and supervisory powers
10Privacy, biometrics, incidents, and transfersAML processing must also respect Nepalese privacy and security rules.3 éléments+
Document the lawful basis and purpose for personal-data use.
- Action d’implémentation
- Map AML duties, consent where required, purpose limitation and authorized disclosures for identity, financial, family and other personal information.
- Preuves à conserver
- Data inventory, notices, legal basis and disclosure log.
- Source primaire
- Privacy Act, 2075 BS, especially sections 11-12 and lawful-disclosure provisions
Protect sensitive identity and biometric information.
- Action d’implémentation
- Minimize collection, restrict access, secure storage/transmission and test vendors handling identity, signature, biometric or financial data.
- Preuves à conserver
- Security assessment, access logs, contracts and tests.
- Source primaire
- Privacy Act, 2075 BS; Privacy Regulations, 2077 BS
Manage incidents and cross-border processing.
- Action d’implémentation
- Maintain detection, containment, assessment, evidence and notification workflows and confirm applicable sector approval, localization or transfer safeguards before processing abroad.
- Preuves à conserver
- Incident plan, transfer map, assessments and contracts.
- Source primaire
- Privacy Act and applicable NRB/sector cybersecurity requirements
11Practical evidence packsEvidence must reconstruct decisions end to end.3 éléments+
Maintain an onboarding evidence pack.
- Action d’implémentation
- Bundle identity, authority, KYB, beneficial ownership, PEP, sanctions, purpose, risk and approvals.
- Preuves à conserver
- Complete sample and retrieval result.
- Source primaire
- Operational control supporting ALPA CDD duties
Maintain reporting and sanctions case packs.
- Action d’implémentation
- Link trigger, classification, decision time, filing, receipt, freeze, confidentiality and authority communications.
- Preuves à conserver
- Case pack, timeline and access record.
- Source primaire
- ALPA; FIU-Nepal reporting guidance; TFS procedures
Maintain a launch and legal-change pack.
- Action d’implémentation
- Record perimeter, licences, thresholds, reporting, sanctions, privacy, vendors, source versions and control tests.
- Preuves à conserver
- Signed pack, source register and approvals.
- Source primaire
- Official sources listed below
Registre des sources primaires
15 sources utilisées pour cette checklist
Utilisez ces liens pour vérifier la législation, les lignes directrices, les procédures de déclaration et les statuts internationaux.
- 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
Réponses directes
Questions KYC, KYB et AML pour Népal
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.
Méthode de recherche et de revue
VOVE ID Compliance Research cartographie le périmètre réglementaire, traduit les obligations en contrôles opérationnels, relie les affirmations importantes aux sources et date chaque revue.
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.