Registration & Filing

Registration

  • No need to register and inform about the commencing of the activity.

 

Filing of Returns

Return of Specific Goods Tax

  • An importer of taxable specific goods shall file the return of specific goods [Patakha (ahtakha) – 6] to the Customs Department. An exporter of taxable specific goods shall file the return of specific goods [Patakha (ahtakha) – 8] to their respective tax offices within one month after the end of the quarter. (Section 16 of SGT Law)
  • The return of Specific Goods Tax shall be filed quarterly and there is no necessity to file an annual return.

 

Quarterly Return of Commercial Tax

  • The return form [Patakha (kathakha)-5] for selling and producing taxable goods and the return form [Patakha (kathakha)-6] for the taxable services tax shall be submitted to the respective assessment office within one month after the end of the quarter.

 

Annual Commercial Tax Return

  • For the sale proceed/ service receipt within a year,
    • Furnish the Annual Sale Return Form Patakha (kathakha)-11
    • Furnish the Annual Service Return Form Patakha (kathakha)-12

to the respective Tax Office within 3 months after the end of the relevant year.

 

Income Tax Return

  • Lodge the Income Tax Return Form Patakha (wanga)-1 to the respective Tax Office within 3 months after the end of the income year or within 30 days after closing the annual accounts.
  • File the revised income tax return within 30 days, according to the audit report, after the auditing done by Union Government Auditing programme.

(Forms are available on the forms & publications link.)

  • The State-owned Economic Enterprise has been assessed in the SAS offices shall make use of their respective forms in accordance with SAS.

             (SAS forms are available on the forms & publications link.)