Taxpayer Portal Help for Filling Income tax return:

To access the modules of Income Tax System, users should first access the IRD URL (www.http://www.ird.gov.np/ird/index/index.php). Once they enter the system, click on the ‘Taxpayer Portal’ below online services (e-filing) (Please see figure below))

After getting the access to the system, users can click on any Income Tax modules links, which they want to access.

On clicking Taxpayer Portal in www.ird.gov.np following menu will be dispalyed.

Fig 1: IRD Home Page

Figure 1: Taxpayer Portal Menu

Entering Self Assessment D01 Return:

Presumptive taxpayer (small taxpayers with income less than 200000 or turnover less than 2000000) fills

the income tax return D-01. These taxpayers are small taxpayers and do not need any supporting

documents while submitting returns unless asked by IRO or IRD during the course of audit. In order to

fill this form taxpayers first of all have to register using registration form provided and get the PAN

number and submission number.

i. Click on Integrated Tax Menus E-Self Assessment (Income Tax) D-01 Return. Then the

following screen appears.

Figure 2: E-Self Assessment D01 Submission Number Form

ii. Provide the username, password, PAN number, email and contact number. Click and select

the fiscal year from drop down menu.

iii. Then click on Register button to register the user.

(Note: Username and password has to be minimum of 5 characters)

iv. Then the following screen appears.

v. Click on button to proceed further.

Figure 3: Self Assessment D01

vi. Fill in the following fields:

Turnover: Type turnover and press TAB key to go to next field.

Expenses: Type expenses and press TAB key to go to next field.

Income/loss: Type income/loss and press TAB key to go to next field.

Income tax: Type income tax and press TAB key to go to next field.

Late filing charge: Type late filing charge and press TAB key to go to next field.

Interest: Type interest and press TAB key to go to next field.

Total tax liability: Type total tax liability and press TAB key to go to next field.

If form is submitted with voucher enter voucher information at the bottom of the screen.

Serial Number: Serial number is auto generated.

Revenue Account No: Type revenue account number and press TAB key to go to next field.

Payment Type: Click and select payment type from drop down menu and press TAB key to go to

next field.

Voucher or Receipt No: Enter voucher number if payment type is bank and receipt number if

payment type is cash and press TAB key to go to next field.

Bank Name: Select Bank Name from drop down menu. Press TAB key to go to next field.

Payment Date: Type payment date and press TAB key to go to next field.

Payment Amount: Type payment amount and press TAB key to go to next field.

If there is more than one payment add more records in the payment block.

1. Click on button to update the entered information in this section or either click on

button to cancel the current operation.

2. To delete records, select the desired record and click on delete button provided in this section.

3. Finally click on save button to save the record. The record is saved giving successfully saved

message.

4. Similarly, the record can be edited by clicking edit button, deleted by clicking delete button.

5. The record can be submitted by clicking submit button. The current operation can be cancelled

by clicking cancel button.

6. The record can be also printed by clicking button.

Entering E-Self Assessment D03:

Entities and Individual Taxpayer having turnover more than 20,00,000 or having income more than 2,00,000 or individual having income more than 50,00,000 must fill in D-03 returns.

i. Click on Integrated Tax Menus E-Self Assessment (Income Tax) D-03 Return. Then

the following screen appears.

ii.

Figure 2: E-Self Assessment D03 submission number

iii. Provide the username, password, PAN number, email and contact number. Click and select

the fiscal year from drop down menu.

iv. Then click on Register button to register the user.

(Note: Username and password has to be minimum of 5 characters)

Figure 3: E-Self Assessment D03

v. The page provides two links: Get Submission number link, Income Tax Login link. If the

taxpayer has already registered then click on Income tax login link to login. Then the login

page appears. Provide submission number, username and password and click on Login button

to login. Then the assessment selection page appears, select the D-03 link to open D-03 form.

Else click on Get submission Number link to get submission number. Then the registration

form appears, fill in the required fields and click on Register button to get submission

number. Then the following screen appears.

vi. Click on proceed button for further action. Then the screen for selection of assessment type

appears.

vii. Click on D-03 link to open the D-03 form.

Figure 4: E-Self Assessment D-03

The fields in self-assessment income tax return D-03 are:

Taxpayer Type: Select taxpayer type from drop down menu and press TAB key to go to next field.

PAN: PAN of the taxpayer is self generated.

Fiscal year: Fiscal year is self generated.

Auditor PAN: Type auditors PAN and press TAB key to go to next field.

Auditor name: Type auditor name and press TAB key to go to next field.

Auditor license No: Type auditor license Number.

If the taxpayer type is selected as clubbed natural people then following field have to be field:

PAN: Type PAN of the taxpayer and press TAB key to go to next field.

Fiscal year: Click and select fiscal year from drop down menu and press TAB key to go to next field.

Spouse PAN(Y/N): Select whether spouse has pan or not from the drop down list and press TAB key to

go to next field.

Spouse PAN: Enter this if tax return is claimed as clubbed in taxpayer type. Type PAN Number of the

taxpayer’s spouse and press TAB key to go to next field.

Spouse name: Type spouse name and press TAB key to go to next field.

viii.Click on Register button. Then the following screen appears.

ix. Click on OK button. Then the screen to enter annexes appears.

Entering Annexes:

Annexes 1, 2, 5, 6, 7, 8, 10, 11, 12 and 13 may be required to be entered depending on taxpayer type

and income source of the taxpayer.

1. Annex 1 is filled by individual and Annex 2 is filled by entity depending on taxpayer type.

2. Annex 5 is filled to describe the details of the business

3. Annex 6 is filled to describe the details of remuneration income

4. Annex 7 is filled to describe the details of income from Investments

5. Annex 8 is filled to describe the details of Income from disposal of non-business asset

6. Annex 10 is filled to claim credits such as installment payments, final tax payments, TDS,

Vehicle Tax and Custom Tax

7. Annex 11 is filled to claim medical expense as permitted by the law.

8. Annex 12 is filled to claim tax paid in foreign country if allowed by law.

9. Annex 13 was introduced in FY 2067/68 to collect balance sheet information as well as sales

and purchase records above 5 lakh transaction.

(Note: Annex 1 for individuals and Annex 2 for entity has been made mandatory)

Entry is done in following sequence.

1. Annex 5 (multiple allowed)

2. Annex 6(multiple allowed)

3. Annex 7(multiple allowed)

4. Annex 8(multiple allowed)

5. Annex 1 or Annex 2 with value updated from supporting documents like Annex 5, 6 and so

on.

6. Annex 10

7. Annex 11

8. Annex 12

9. Annex 13

For individual following deduction are allowed.

1. Deduction on rate

2. Deduction on assemble income

3. Deduction on Tax

Slab is calculated automatically. Interests and penalties are calculated automatically. If clubbed and

Spouse PAN exist then it should validate from Registration.

x. Click on button to enter the required annex.

xi. Press the buttons at the form to enter corresponding annexes and proceed the required steps

to be performed.

Entering Annex5:

xii. Click on Annex 5 button to enter details of annex 5. Then the following screen appears.

Figure 5: Annex 5

xiii. Fill in the required fields. The fields in this form are as:

Tax Category: Select from the list of values what category business belongs to. Press TAB key to go

to next field.

Country: Select country of income source from drop down menu. Press TAB key to go to next field.

Inclusion: Fill in the inclusion section from the income source and press TAB key to go to next

field.

Deduction: Type deduction amount and press TAB key to go to next field.

Fill in other sections like miscellaneous, discount, deduction in loss. Then click on submit button then

the following screen appears. System will display 'Successfully Saved' message. Click on OK button

to save the annex 6 and click on backward link to go to set annex page.

Entering Annex6:

i. Click on Annex 6 button to enter details.

Figure 6: Annex 6

Fill in the inclusion section which consists of different fields and click on submit button. System will

display 'Successfully Saved' message. Click on OK button to save the annex 6 and click on backward link

to go to set annex page.

Entering Annex 7

Annex 7 deals with Investment information of the taxpayer.

Fill up all inclusion Item, Deduction Items and Miscellaneous Inclusion items whichever is applicable and

press Submit to save annex.

Press Back button to fill

Entering Annex 8

Annex 8 is for entering Information about

Enter required application if applicable and press Submit button to save. Press Back Button to go to

annex entry screen.

Depending on whether taxpayer is Proprietory or Entity annex 1 or Annex 2 is dispalyed.

Filling Annex 1, click on annex 1 button to fill the details of annex 1. Then the following screen appears.

Figure 7: Annex 1

Fill in the required fields and click on save annex 1 button to save details of annex 1.

Income or Loss: Type Income or Loss amount and press TAB key to go to next field.

Assessable Income: Type assessable income, if amount is negative for loss in previous column

assessable income should be zero. Press TAB key to go to next field.

Exempt Type: If any exemption is applicable under Section 11 select type of exemption and press

TAB key to go to next field.

Exempt Amount: If any exemption is applicable under Section 11 type exempt amount and press

TAB key to go to next field.

Assessable income after exemption: Type assessable income after and press TAB key to go to next

field.

Retirement Contribution: If source of income is employment then type retirement contribution and

press TAB key to go to next field.

Donation to tax exempt organization: Type donation to tax exempt organization and press TAB key

to go to next field.

Net assessable income: Type net assessable income and press TAB key to go to next field.

Tax Rate Applicable: Type tax rate applicable according to Income tax law 2058 annex 1 and press

TAB key to go to next field.

If there are more than one source of income go to next row and repeat steps from income

source.

Deductions: Next step is to enter deductions. Click on the deduction amount, system will show the

allowed deduction items. Enter applicable deduction amount and press TAB key to go to next field.

Assessable Income after deductions: Enter assessable income after deduction and press TAB key to

go to next field.

Slab Implementation: Next step is to implement slab on the total assessable income. For example

for clubbed taxpayer category 140000 is at zero percent rate and next 75000 is on 15% rate and

remaining on 26.5% rate. In the slab implementation block type amount, rate and tax liability for each

rate that is applicable.

(Note: Total of assessable income into slab should be equal to total assessable income after

deduction)

Total Tax Liability: Type total tax liability (this should be total of individual tax liability for each

rate applicable) and press TAB key to go to next field.

Date up to which Interest and charges is calculated: If taxpayer has calculated interests and

charges then date must be provided to indicate date up to which interest and penalty were calculated.

Press TAB key to go to next field.

Interest and Penalty: After pressing TAB from date up to which interest and charges were

calculated system will display entry option for clause 117.1, 118 and 119. Enter amount for these

clause if applicable and press TAB key to go to next field.

Total Tax Liability (including interest and charges): Enter Total Tax Liability (including interest

and charges) and press TAB key to go to next field.

To save this record click on save annex 1 button and then click on Backward button to go to first entry

screen.

Figure 8: Annex Entry Screen

Depending on whether taxpayer is Proprietory or Entity. Annex 1 or Annex 2 is filled after filling the respected annexes 5, 6, 7, 8, 10, 11, 12, 13.

Figure 9: Annex 2

After filling required fields click on ‘save annex 2’. System will display Successfully Saved message. Click on OK button to preceed.

Credit Claims

There are three types of credit claims.

1. Annex 10 general credit claim for (TDS, Voucher, Custom Tax and Vehecle Tax) applicable for both Proprietor and Entity.

2. Annex 11 Medical Credit Claim only for Individual Taxpayer.

3. Annex 12 Foreign Tax Credit claim.

Entering Annex 10

Credit Claim Type can be (TDS, Voucher, Custom Tax and Vehecle Tax). Depending on Claim Type different information will be prompted. Fill in Prompted information and Press 'ADD' button. After entering all claims press Save Annex 10 Button to save annex 10.

Entering Annex 11

Annex 11 is designed for claiming Medical Credit Claim and is applicable for Individual/Proprietor Business only.

Select Annex 11 from the annex entry screen. Following Screen will be displayed.

Press "Add New" button to enter information for each medical credit claim.

1. Enter Payment Date

2. Enter Medical Service Credit provider name.

3. Enter Medical Service Type.

4. Enter Medical Expences.

5. Enter "Add New" button to add another line if there is more credit to be claimed.

Press "Save Annex 12" to save data.

Entering Annex 12

Annex 12 is used to claim tax credit for the taxpaid in foreign countries.

Select Annex 12 from the annex entry screen. Following Screen will be displayed.

Press "Add New" button to enter information for each country.

6. Select Country where tax was paid.

7. Enter tax claim remaining upto last year.

8. Enter tax paid during claim fiscal year.

9. Press update to save data.

10. Enter "Add New" button to add another line if there is more credit to be claimed.

Press "Save Annex 12" to save data.

Entering Annex 13:

Annex 13 is used for entering Balance Sheet information and Annual transaction above 500000 with other businesses.

On clicking annex 13 in annex entry screen following screen will be displayed.

Top part contains balance sheet information for last year and this year. Press "Submit" button to save this part of information

Buttom part is for entering Transaction above 500000 for sales, purchase, Creditors and Debtors. If there are no transaction with any other business declare it by checking in the check box provided on the top of transaction entry.

Once annex 13 is filled click "Submit Transaction" button to save Transaction part.

Submitting the Return

It is very Important the the return is submitted before verification either by Logining in via Taxpayer Login or by IRO/LTO/TSO officer.

Make sure that annex 1 or 2 is generated and all necessary annexes such as annex 5, 6, 7, 8, 10, 11, 12, 13 are filled before submission since information nan not be modified after submission.

To submit the return click "Finalize Submit" button in the annex entry screen seen below.

System will give success method if there is no problem with submission.

Verifying the return:

Returns (Including D-01,D-03, Installment Return, VAT Returns etc) are not considered final submission unless return is verified either by Taxpayer themselves or by tax officer in concerned offices.

If taxpayer has already received Username and Password then taxpayer can verify return by loging in with the username and password provided by Tax offices in the following manner.

1. Select General in Menu

2. Select Taxpayer login. On select following menu will be displayed.

3. Enter PAN, Username and password and press "Login" button. (Note: make sure that password is changed frequently to protect username from being misused)

4. If login is successful following screen will be displayed.

5. Select what return is to be verified in Module.

6. Enter Submission Number and press "Verify" button to verify.

7. Taxpayer can also preview and print document if required.

If username not available print the document and submit it in respective IRO/LTO/TSO for veryfication.