The filings every Nepali business owner should have in their calendar

Almost every late-filing penalty we are asked to sort out was avoidable. The rule was known, the amount was small, and nobody owned the date. If you run a company with VAT registration and salaried staff, these are the dates that matter.

Three things recur every month. TDS must be deposited and the return filed within 25 days of the month end. The VAT return is due in the same window. Social security contributions are due within 15 days. None of these are difficult. All three are easy to miss during a busy close.

The mistake we see most often is a company that deposits TDS on time and assumes that is the whole obligation. It is not. The return is a separate requirement with its own penalty, and the mismatch usually surfaces years later during an assessment, when the supporting records are hardest to find.

Once a year there are three more. The estimated tax return is due by the end of Poush, with revision allowed later in the year; under-estimating is not free, because interest runs on the shortfall. The income tax return is due within three months of your year end, extendable by three more on application. The annual return to the company registrar is due within six months of your annual general meeting, with the audited accounts attached.

Keeping on top of this is less about knowledge than about ownership. Put every date in a shared calendar against one named person rather than a department. Set the reminder five working days early, because a reminder on the due date is a report rather than a warning. And keep each filing acknowledgement with the working papers, since an acknowledgement you cannot find is an acknowledgement you do not have.

If you would like this as a checklist matched to your own registrations, get in touch and we will send one over.