Compliance Calendar
The compliance calendar every Nepali company should keep
Compliance Desk · ·
Most penalties we are asked to remove were never caused by disagreement with the law. They were caused by a date nobody owned. A calendar with names against each line removes the entire category of risk.
Monthly
- VAT return and payment — within 25 days of month-end
- TDS deposit on payments and salaries — within 25 days of month-end
- SSF / provident contributions — by the 15th of the following month
Quarterly and periodic
- Advance income tax instalments as per the Income Tax Act schedule
- VAT purchase and sales register reconciliation
- Payroll and TDS reconciliation per quarter
Annual
- Statutory audit before the annual general meeting
- Annual general meeting within six months of financial year-end
- Income tax return within three months of year-end (extension on application)
- Annual return and statutory filings with the company registrar
- Tax clearance certificates where tenders or licences require them
A deadline with no owner is not a deadline. It is a future penalty.
Deadlines above are as commonly applied; confirm current practice each year, or let us hold the calendar for you under retainer.
Prepared by
Compliance Desk · Baral & K.C. Associates
This note is general guidance and not advice on your specific facts. Rates, thresholds and deadlines change; confirm the current position before acting.
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General notes cannot see your ledger. A partner can — usually within one business day.