Registration & Filing
- 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.)