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ICAN Regd. 1432 • COP No. 1612 • Pokhara-10, Nepal
ICAN Regd. 1432 • COP No. 1612 • Pokhara-10, Nepal
Essential tax, VAT, and corporate filing deadlines mapped between Bikram Sambat (BS) and Gregorian (AD) dates. Prevent exposure to statutory late fees and penalty assessments.
Mandatory deposit of withholding tax (TDS) deducted during the preceding month and submission of monthly VAT returns through the IRD tax portal.
Deposit of 31% contribution (20% employer + 11% employee) for all permanent and contract staff to the Social Security Fund portal.
Corporate entities and business taxpayers must pay at least 40% of their total estimated annual income tax liability for the ongoing fiscal year.
Private and public limited companies must conduct their Annual General Meeting (AGM) within 6 months of fiscal year close and submit annual audited reports to OCR.
Payment of cumulative 70% of estimated annual income tax liability, adjusted for any tax previously deposited in the first installment.
Closing of the Nepalese Fiscal Year (Shrawan 1 - Ashadh End). 100% of the estimated annual corporate tax liability must be deposited by this date.
Final deadline for submitting audited annual income tax returns (D-01 / D-02 / D-03). Can be extended up to Poush end upon formal application under Section 98.