On the one hand, the government has been increasing the target of revenue collection, on the other hand, it has been playing games to destabilize the revenue administration itself. The main agencies of revenue collection, the Director General of Revenue Research Department, Internal Revenue Department and Customs Department have been transferred quickly without making plans and even performing effective performance. As a result, revenue collection has not been possible as per the target.

This has been going on with the revenue administration for years. In the last 8 years, the Director General has been transferred in three agencies namely Revenue Investigation, Internal Revenue and Customs Department in about one and a half months. The director general has changed three times in one year. 

Bhupal Baral, who was brought as Director General of Internal Revenue on 22 Jan 2080, got to work only for about one and a half months. He was transferred on Chait 15 without even taking a 'briefing'. Madan Dahal and Chakra Bahadur Budha had to be transferred from the Director General of Revenue Investigation in about three and a half months. Dahal, who assumed the post on October 16, 2079, was transferred on January 22. Similarly, Chakra Bahadur Budha, who was made Director General on May 26, was removed within three and a half months after KP Sharma Oli became the Prime Minister. Chandi Prasad Ghimire has been brought in his place since August 7. 

In a similar revenue investigation, up to 3 directors have changed within a year. From June 1, 2079 to October 16, 2079, Jhalakram Adhikari became the Director General. After him, Madan Dahal remained in that post till 22nd of January 2079. After that, Narayan Sapkota was able to work as Director General from 23 January 2079 to 13 June 2080. Most of the Director Generals are transferred within four to five months. Dhundi Prasad Niraula was able to work in the Customs Department only for about four and a half months. He became Director General on 19 March 2080 and was transferred on 32 July 2081. 

Chakra Bahadur Budha was removed from customs within 5 months. He was able to work only from November 29, 2079 to Baisakh 30, 2080. Similarly, Jagdish Regmi, who became the Director General on November 29, 2074, was transferred on March 25 of the same year. Harisharan Pudasaini, who was made Director General in the Customs Department on August 6, was removed and Mahesh Bhattarai was brought in his place on January 30 as per the decision of the Council of Ministers. Pudasaini also had to be transferred within 6 months. In

revenue research, there has been a lot of change in four-five months. Ramkrishna Subedi, who was made director general on 12th March 2073, was removed on 25th July 2074. Jhalakram Adhikari, who took charge on 1st June 2079, could only work till 16th October 2079. 2079 Narayan Sapkota, who became the Director General on January 23, had to leave on June 13, 2080. 

In the Internal Revenue, many could not work for more than four to five months. Jhak Prasad Acharya could only work for about 4 and a half months from February 10, 2077 to August 3, 2078. Shivlal Tiwari had to transfer in about 5 months from 2080 Chait 18 to 2081 August 4. Since then, Madan Dahal has been the Director General of Internal Revenue for 6 months. 

According to the statistics of the past 8 years, the one who has been able to work as Director General for the longest time is the Revenue Research Department's Gilgraj Mainali. He was the Director General for 2 years and 9 months. Mainali, who became the director general on June 7, 2075, was removed on February 18, 2077. Three Director Generals in the Internal Revenue Department and one Director General in the Customs Department got to work for more than a year.

Suman Dahal, who became the director general on August 16, 2076, was able to work until February 16, 2077. Bishnu Prasad Nepal and Vinod Bahadur Kunwar got to work for 16/16 months and Gilgraj Mainali got to work for 14 months in the Internal Revenue Department. Nepal was the director general from May 7, 2075 to August 16, 2076 and Kunwar was the director general from August 16, 2076 to January 4, 2077. Mainali, who became the Director General on 14 November 2079, had to resign on 22 January 2080. 

In the Customs Department, Ram Sharan Chimoria became Director General from February 8, 2073 to November 17, 2074, Toyam Rai from March 26, 2074 to March 1, 2075 and Rameshwar Dangal became Director General from March 1, 2075 to August 16, 2076. Similarly, Yamlal Bhusal was the Director General of Customs from February 16, 2077 to August 3, 2078, Narayan Prasad Sapkota from August 3, 2078 to February 2, 2078, Kamal Prasad Bhattarai from February 2, 2078 to November 26, 2079 and Shobhakant Poudel from June 17, 2080 to Chait 18, 2080.

In revenue research, Bhupal Baral was the Director General from August 1, 2074 to May 28, 2075, Ram Prasad Acharya from February 19, 2077 to October 17, 2078, Prakash Poudel from October 18, 2078 to May 31, 2079, and Navraj Dhungana from June 13, 2080 to May 24, 2081. In the Internal Revenue Department, Kishore Jang Karkey worked as Director General from July 5, 2074 to May 7, 2075, Shobhakant Poudel from August 3, 2078 to February 2, 2078 and Ritesh Kumar Shakya from February 2, 2078 to November 14, 2079. 

After the formation of the government under the leadership of Prime Minister Oli, those who were transferred during the previous government were sent elsewhere and reshuffled in Finance Secretary, Internal Revenue, etc. last August. However, within 6 months of being assigned to the job, at the end of January, the Council of Ministers transferred the secretaries in the Customs Department and other agencies.

The government had set a target of collecting revenue of Rs. However, only 6 trillion 42 billion 85 crore rupees could be collected during this period. Experts say that the main reason for the failure to collect according to the target is that the revenue administration is unstable and not able to work effectively.

"The government itself has been continuing the transfer in these three agencies," says a former director general of customs, "to some extent, from the finance secretary to the director general of the department, they are forced to be transferred after taking charge of the work briefing." Due to the government's attitude, instead of making a plan for effective performance, it is a situation where we are forced to count down where and when the next transfer will take place.

According to him, the main responsibility of the relevant department is to increase and collect revenue by implementing the policies taken by the government through the annual budget. In the country's revenue collection, the main role of the subordinate offices under the leadership of the Revenue Research, Internal Revenue and Customs Departments remains. "However, the government itself has destabilized these three bodies," he said. "The government itself brought them and removed them in a short period of time. I don't know why they were removed," said a director general who was transferred recently.

"Departmental heads connected with the revenue administration have been changed again and again, but no one knows why, no one knows the reason," says an economist, "How can it be that the performance of Ram Prasad Ghimire, who became the finance secretary after having experience as a revenue secretary, is not good, but the new face is fine?"

After the election of 2079, the then Prime Minister Pushpa Kamal Dahal changed the Director General of the Revenue Research Department under him in 18 months. The Revenue Research Department is under the Office of the Prime Minister and Council of Ministers. As the joint secretary is transferred by the Council of Ministers, the prime minister and his secretariat play a key role in the transfer of departmental heads. 

"It is almost like the intervention of the Prime Minister's office in making and transferring the director general in the departments that are more connected with economic activities," says the expert, "as soon as the leadership of the government and the ministry is changed, at the beginning, employment and search are done, but after three months, when the discussion of transfer starts, the heads of the departments are forced to move around Shakti Kendra rather than work." tells

"If you don't keep him in the same office for at least two years, you can't expect results from such a department head," says Baskota, "The decision made by the government is the transfer that will be implemented the fastest." When the plan cannot be completed on time, every government wants to show that its decision has been implemented quickly by transferring employees.

According to the data of the last four years, the offices under the Internal Revenue Department have been contributing 54 to 57 percent annually to revenue collection. In 2076/77, the country's total revenue collection was 700 billion, while 384.45 billion was collected from the Internal Revenue Department. In that financial year, the revenue department's contribution was 54.92 percent. In 079/80, the contribution was 55.43 percent. In 080/081, the total revenue collection of the country was 944 billion 600 million, while the internal revenue contributed 533 billion 30 million ie 56.42 percent.