Saptakoshi News Correspondent
Kathmandu. The government has given concessions in Value Added Tax (VAT) to small taxpayers. Previously, the annual Rs. The government has given four months time to submit details of transactions up to 1 crore monthly.
The Department of Internal Revenue issued a notification today that concessions have been given to small taxpayers by reducing both the tax participation cost and time. Small taxpayers can now submit their tax returns from July to October by 25th of November.
Similarly, it has been given the facility to submit tax returns from November to February within 25th of February and tax returns from March to June within 25th of July. However, the department has also requested taxpayers who want to submit monthly tax returns to inform the relevant Internal Revenue Office and Taxpayer Service Office within 15 days.
Details above 1 crore monthly:
The department has requested the businessmen who have an annual turnover of more than one crore rupees to submit the VAT statement on a monthly basis. Previously, such taxpayers used to file tax returns bi-monthly.
"Rule 26 of the Value Added Tax Regulations, 2053 has been amended and the provision that existing brick industries, hotels, tourism and movie theaters can keep the period of submission quarterly if they wish has been repealed", the notice issued by the department said, "According to the amended provision. Brick industries, hotels, tourism and movie theaters with an annual turnover of more than 10 million rupees registered for value added tax will have to file monthly value added tax returns from July 2080.
According to the revision of the Budget and Value Added Tax Regulations 2053 for the current financial year, the tax return filing period has been changed. Information officer of the department, Rajuprasad Pyakurel, said that according to the budget and regulations, the tax return filing time has been changed.
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