To develop the habit of consumers to pay bills, the government has introduced a lottery program ranging from one lakh to one million rupees. According to which, one consumer who pays bills for goods and services will win one lakh rupees every day, and two people will receive a gift of one million rupees each in a month. 

The government has introduced the program through the 'Taxpayer Incentive Gift Program Operation Procedure 2083'. The program announced by the government in the budget of the current fiscal year has now been implemented by making a procedure. This program will be operated by the Internal Revenue Department. The procedure stipulates that consumers who purchase goods or services worth more than 100 rupees at a time within Nepal for their own use will be able to participate in the program.

  Payment transactions made through digital means will automatically be included in the system and one gift ticket will be received for each eligible purchase. The procedure states that consumers who have purchased through cash or other means other than digital payment and received a valid bill must enter the bill number, seller's PAN number, bill issuance date, total amount, payment type, buyer's name and mobile number through the web portal or mobile app of the Inland Revenue Department. 

However, the procedure states that bills purchased for commercial purposes (purpose), bills for telephone, internet, electricity, vehicle and transportation services and air tickets by consumers, bills issued in the name of government agencies or public organizations, and bills received from sellers without PAN numbers will not be eligible to participate in the program. The procedure states that purchases made through the same bill or electronic payment will not be eligible to participate in the lottery program more than once. 

The procedure states that the winner will be selected from the transactions entered in the lottery program from the 16th of the previous month to the middle of the month on the 1st of each month through the aforementioned process. According to which, the winner will be selected from the transactions from the 1st to the 15th of the same month on the 16th of the month. According to the procedure, the winner will be selected automatically from the departmental system. The procedure states that high-ranking or famous people, representatives of various bodies and media representatives can be invited while selecting the winner. Keshav Raghuvanshi, Information Officer of the Inland Revenue Department, said that this program has been introduced with the aim of increasing the involvement of citizens in the tax system, encouraging the actual recording of the purchase and sale of goods and services, and motivating consumers to take bills compulsorily. After the winner is announced, the Inland Revenue Department will have to inform the consumers through mobile numbers and email. It is said that the winner's name will also be made public through the department's website and social media. 

The procedure states that to receive the gift, the winner must submit an application to the nearest Inland Revenue Office within 15 days of the announcement along with the original bill, citizenship or national identity card (or passport/driving license), bank account details and PAN number. The winner will have to pay 25 percent tax on the amount received as per the law. The winner will receive the prize only after that tax is deducted. 

The department is in the procedure to deposit the amount in the winner's bank account within 10 days after the verification of the necessary documents. If no one claims the gift within the specified period, the amount will be deposited in the Prime Minister's Disaster Relief Fund, the procedure states.

The government had announced in the budget for the current fiscal year that it would implement a system to provide a ten percent discount on VAT on purchases made through digital payments at the time the invoice is issued. Similarly, it was announced in the budget that an attractive program like lottery would be launched to automate the VAT refund system and encourage a culture of receiving invoices for the purchase and sale of goods or services. The government has issued the procedure as per the same announcement.

In recent years, the government has not been able to collect revenue as per the target. In the fiscal year 2082/83, Rs 124.8 billion in revenue was collected. This is 7 percent compared to the previous year and 83 percent of the annual target. In the fiscal year 2081/82, 80.35 percent of the target, or Rs 114.36 billion, was collected. After the revenue did not rise as per the target, the government has introduced a new lottery program to increase revenue and develop a culture of receiving bills among consumers.