Registration
Company registration in NepalPrivate, public, firm, NGO FDI company registrationDOI / IBN, NRB, repatriationEstimate the OCR fee from your authorized capital before you commit.
Open the calculator
Register Right. Stay Compliant. Business Registration Nepal handles annual compliance and filings for companies in Nepal, with one team of chartered accountants keeping the annual compliance of your company in Nepal, from audit and tax returns to OCR filing and renewals, on time every year.
Annual compliance is the set of recurring filings every registered company in Nepal owes each year: the statutory audit, tax returns, the OCR filing, VAT and TDS, and renewals. It covers the things all companies need to do every year in Nepal, including dormant ones, and tax compliance, in plain meaning, is doing them on time. Our chartered accountants run that recurring compliance calendar for you after your company registration, so directors avoid penalties.
Our annual compliance service covers each of the post registration activities for companies in Nepal, the steps our compliance checklist guide lists, across the fiscal year:
The annual requirements for a company in Nepal run on the fiscal year (Shrawan-Ashadh), from Shrawan 1 to Ashadh end in mid-July, and this compliance calendar sets out 9 filing deadlines:
| Filing | Authority | Deadline |
|---|---|---|
| Corporate income tax return | Inland Revenue Department (IRD) | Within 3 months of fiscal year end (mid-October) |
| OCR annual return (Form 20 / annual return) | Office of the Company Registrar (OCR) | Within 6 months (mid-January) |
| Statutory audit | ICAN-licensed auditor | Within 6 months of fiscal year end |
| Annual general meeting (AGM) | Company shareholders | Within 6 months of fiscal year end |
| Post-AGM return | OCR | Within 30 days of the AGM |
| VAT and TDS returns | IRD | Monthly by the 25th of the following month |
| SSF contributions | Social Security Fund | Monthly by the 15th |
| Municipal renewal | Local municipality | Within 3 months |
| Beneficial ownership change | OCR | Within 30 days of the change |
Our compliance calendar Nepal tool turns these dates into reminders for your company.
Our annual compliance services split by filing, because each one goes to a different authority on a different deadline. Every filing below is handled by the same accountable team, so your statutory filings, annual returns and renewals stay consistent with one another across the year.
Every company in Nepal must complete its statutory audit, the mandatory annual audit of its financial statements by an ICAN-licensed chartered accountant, within 6 months of fiscal year end. The audit follows the Nepal Financial Reporting Standards and is completed in-house by the same team that handles your other filings; details are on our statutory audit page.
The corporate income tax return, or company tax return, goes to the Inland Revenue Department within 3 months of fiscal year end, with the tax audit report attached. We file your tax return in Nepal accurately with the audited figures, whether it is an income tax return for a new company or an established one, and keep your tax clearance certificate within reach; every tax return Nepal businesses file follows that same deadline.
Every company files its company annual return in Nepal with the Office of the Company Registrar within 6 months, plus the post-AGM return within 30 days of the meeting. This Form 20 OCR filing in Nepal keeps your company particulars, directors and shareholders current with the registrar, and it supports your company renewal.
VAT and TDS returns are due monthly by the 25th of the following month for every VAT-registered business in Nepal. Our VAT compliance service works from a VAT compliance checklist each month: we deduct and remit TDS, file VAT and keep your records ready for audit, and our VAT registration team sets it up.
SSF contributions and records for your staff are due to the Social Security Fund monthly by the 15th. We handle SSF enrollment in Nepal for companies and deposit the contributions each month alongside payroll, as our SSF enrollment guide explains.
Company renewal (Adyawadik) keeps the company or firm and its municipal license in good standing, and the annual general meeting approves the accounts, the auditor and any dividends. We manage the company renewal process in Nepal and the annual general meeting process in Nepal, file the post-AGM return, and notify the OCR of changes such as a share transfer, following the share transfer process in Nepal; see our AGM guide and renewal guide.
Every incorporated entity in Nepal needs annual compliance, whatever its profit or activity, and these 6 types are covered:
A dormant company must still file a nil return (dormant company) every year, because the obligations continue whether or not it trades. Businesses without an in-house finance or company secretary function engage us to keep that calendar.
The annual compliance cycle for a company in Nepal repeats every fiscal year in 7 steps:
Our annual compliance checklist tracks each step for your company.
The cost of annual compliance in Nepal is made of 4 components: the OCR annual-return government fee, set by your capital; income-tax filing; municipal renewal; and our compliance retainer. Our retainer depends on your company size, the number of filings and the state of your records, so we quote it after a free consultation, and the statutory audit portion is quoted separately. Talk to a consultant about your fee.
Late-filing penalties in Nepal add up across 3 authorities, and good tax compliance avoids all of them:
A non-compliant company loses good standing as well: it is barred from tenders, its renewals are blocked and its tax clearance is denied.
Business Registration Nepal provides annual compliance to companies across Nepal from our office in Kapan, Kathmandu, in these areas:
Remote retainers cover companies nationwide, and you can contact our Kathmandu office to start.
Business Registration Nepal gives you 4 reasons to hand us your yearly compliance, each tied to filing on time:
Our chartered accountants (Member, ICAN), led by CA Poshan Babu Basnet, prepare and review each filing.
Company compliance, from audit to renewals, stays with one team; our chartered accountant brings more than 10 years of industry experience.
We submit each return before its deadline, comply with each authority's format and maintain your records for the next cycle.
You get periodic reminders before each overdue risk, so ongoing compliance never slips.
A company in Nepal needs 7 annual filings as part of its annual compliance:
The corporate income tax return is due within 3 months of fiscal year end (mid-October), and the OCR annual return and audit within 6 months (mid-January). VAT and TDS are due monthly by the 25th, and SSF by the 15th.
Yes, a dormant company in Nepal must file a nil return every year, with no exceptions. Skipping it triggers the same late-filing penalties as an active company.
Yes, every registered company needs a statutory audit every year. The only relief is the narrow small-company exemption set out on our statutory audit page, which shareholders holding 10% or more can override.
The fiscal year in Nepal runs from Shrawan 1 to Ashadh end, mid-July to mid-July, and a company cannot change it. Every annual deadline counts from that fiscal year end.
For a company in Nepal, the OCR annual return is a yearly filing of company particulars and audited accounts to the Company Registrar, and a post-AGM return follows within 30 days of the meeting. Together they make up the company annual filing that keeps your record current.
A company must hold its AGM within 6 months of fiscal year end, and the post-AGM return follows within 30 days. Our AGM guide explains the notice and approval steps.
VAT and TDS returns are due by the 25th of the following month, and SSF contributions by the 15th. Our VAT registration service sets up the monthly routine.
Company renewal (Adyawadik) is the periodic renewal of the company or firm and its municipal license so it stays in good standing. Our renewal guide covers each step.
Late filing with the IRD carries about 15% a year interest plus fees, and late OCR filing costs NPR 1,000 to 20,000 with strike-off risk. Audit non-submission adds NPR 1,000 a month.
Annual compliance costs vary by company size and scope: the OCR fee, filings, renewal and our retainer. The audit portion is quote-based, and a retainer quote follows a free consultation.
A non-compliant company loses its good standing: it is barred from tenders, its renewals are blocked, its tax clearance certificate is denied and penalties grow. Prolonged non-compliance brings strike-off risk.
Your free consultation maps your company's annual compliance calendar in Nepal and sets up a compliance retainer. Call +977 9817373909, message us on WhatsApp at +977 9817373909 or book your consultation online.
Published
