The 2083/84 Finance Act lets taxpayers in Nepal clear unfiled returns, unpaid tax and tax disputes by paying the tax plus an extra 1% — with fees, interest and penalties waived. Most windows close at the end of Poush 2083 (14 January 2027).
Count the days to the Poush-end deadline with the date difference calculator.
Key deadlines
| Deadline | BS | AD |
|---|---|---|
| Non-compliant companies | Ashwin end, 2083 | 17 October 2026 |
| International organisation staff | Mangsir end, 2083 | 16 December 2026 |
| Most income tax, VAT and dispute schemes | Poush end, 2083 | 14 January 2027 |
Income tax and PAN
Earning taxable income without a PAN (section 40(1)). Get a PAN, file returns for FY 2079/80 to 2082/83 and pay the tax — fees and interest are waived, and years before 2079/80 don't need to be filed.
PAN holder with no income or business (section 40(2)). If you haven't filed for 2081/82 or earlier, file the 2082/83 return, pay any tax and apply to cancel or resume your PAN by the end of Poush 2083. If you don't apply, the PAN is cancelled automatically, and reactivating it later means filing and paying for the gap with fees and interest.
PAN holder with taxable income but unfiled returns or unpaid tax (section 40(3)). File, pay the tax plus 1% by the end of Poush 2083, and fees and interest are waived.
VAT
Registered but VAT not collected (section 41). Deposit the collectible VAT plus 1% and file returns for periods up to Chaitra 2082 by the end of Poush 2083 — interest, fees, charges and penalties are waived.
VAT collected but returns not filed. File returns up to Chaitra 2082 and deposit the tax plus 1% by the end of Poush 2083 for the same waiver.
Outstanding, assessed and disputed tax
- Filed but unpaid (section 44): VAT, income tax or excise outstanding as of 15 Jestha 2083 — pay it plus 1% by the end of Poush 2083.
- Assessed or reassessed (section 45): assessments made on or before 15 Jestha 2083 — pay the outstanding amount plus 1% by the end of Poush 2083. Not available to telecommunications service providers.
- Under review or in court (section 46): withdraw the review or case and pay the assessed amount plus 1% by the end of Poush 2083. Not available to telecommunications service providers.
Companies and special cases
- Companies under the Companies Act, 2063 (section 48): file returns and pay the taxes, fees and charges for FY 2082/83 by the end of Ashwin 2083, and earlier liabilities are waived — whether you continue or close the company.
- Resident staff of UN bodies, international organisations and diplomatic missions without treaty exemption (section 47): get a PAN, file returns for 2079/80–2082/83 and pay tax plus 1% by the end of Mangsir 2083.
- Community schools and community health institutions (section 37): file and pay for 2082/83 with an application by the end of Poush 2083, and earlier years are waived.
- Insurance agents (section 39): uncollected VAT for 2082/83 and earlier is waived, with no return required.
Before you apply
- Rebuild your records first. You'll need sales, purchases, VAT and income figures for each year you file.
- Work out the tax per year, then add 1% where the scheme requires it.
- Apply well before the deadline — Poush end 2083 is 14 January 2027, and offices get busy near deadlines.
- Get professional advice if you have an assessment or a case in court.
KhataIN can rebuild past fiscal years from your bills and bank statements, with BS dates and VAT registers ready for filing.
Sources
- Institute of Chartered Accountants of Nepal (ICAN), Highlights of Federal Budget of Nepal FY 2083/84 — amendments to the Income Tax Act, 2058 and the Value Added Tax Act, 2052.
- Inland Revenue Department, ird.gov.np — Acts, rules, notices and the taxpayer portal.
Last checked: 15 September 2026 (Bhadra 30, 2083). Tax law changes with each Finance Act — confirm your own situation with the Inland Revenue Department or a registered tax professional.