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Extension of due date for submission of Taxes and Tax Returns including administrative appeal

Given the lockdown due to Covid-19, the Nepal government through the Honorable minister-level decision has extended the period of submission of tax returns and applicable to Jestha 25, 2077 (i.e. 7th June 2020)

Here's the applicable list for the same:

1) Monthly, Bi-monthly, and quarterly VAT returns for the month of Falgun and Chaitra along with the payment of VAT.

2)  Application of refund of VAT for Sec 25D provided the due date for application falls under the lockdown period.

3) Monthly Excise returns for the month of Falgun and Chaitra along with the payment of excise tax.

4) Withholding Taxes (TDS) for Falgun and Chaitra

5) Amended Estimated Tax Return for FY 2076/77 including 2nd installment Advance Tax originally required to be submitted by Chaitra end. This can be submitted by Jestha end, unlike others which have Jestha 25, 2077 as the deadline.

6) Education Service Fee, Telephone Ownership Fee, and Telecommunication Service Fee.

In addition, Nepal Government has also allowed an application for administrative appeal, in case of dispute over the tax assessment carried out by the tax officer, within 15 days of the opening of the lockdown. This is applicable for all VAT, Income Tax, and Excise Tax.

Here's the notice published by the Inland Revenue Department on their website.




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