Downloadable Tax Filing Checklist for Salaried Employees in Nepal
For most salaried employees in Nepal, filing an annual tax return feels far more complicated than it actually needs to be — mostly because the documents needed aren't gathered until the last moment, and the filing order isn't clear. This guide gives you a simple, complete checklist of exactly what to collect before you start, the order to work through it in, and a printable summary image you can save or screenshot for quick reference.
Pre-Filing Document Checklist
Before opening any filing portal or spreadsheet, gather these documents first — trying to file without them almost always means stopping halfway through to track something down.
Salary certificate: An annual remuneration statement from your employer showing total salary, allowances, and any benefits paid during the income year. This is your primary source document for total employment income.
TDS statement: A statement from your employer confirming how much tax was already withheld (deducted at source) from your salary throughout the year and deposited with the tax authority on your behalf. This figure is what gets credited against your final tax liability.
PAN details: Your Permanent Account Number, which must match exactly across your salary certificate, TDS statement, and the return itself — mismatches are one of the most common causes of filing delays.
Deduction proofs: Receipts and certificates for anything you plan to claim as a deduction — retirement fund contributions, life or health insurance premiums paid, approved donation receipts, and any other allowable deduction specific to your situation. Without the actual receipt or certificate in hand, these claims are difficult to substantiate if questioned later.
Records of other income: Bank interest certificates, rental income records, or freelance income statements if you earned anything beyond your salary during the year, since these need to be combined with employment income for your total tax computation.
Step-by-Step Filing Order
Once your documents are in hand, working through them in this order avoids the most common back-and-forth corrections:
Step 1 — Reconcile salary against TDS: Check that the total salary figure on your salary certificate matches what your employer reported on the TDS statement. Any discrepancy should be resolved with your employer's payroll or HR department before you file, not after.
Step 2 — List deductions with proof: Go through each deduction you intend to claim and confirm you have the supporting receipt or certificate for every single one. Drop any claim you cannot substantiate with a document.
Step 3 — Compute taxable income: Subtract verified deductions from gross income to arrive at your taxable income, then apply the applicable tax slabs to determine total tax liability for the year.
Step 4 — Add other income sources: Layer in any interest, rental, or freelance income on top of employment income, since your total tax liability is based on combined income from all sources, not salary alone.
Step 5 — File and retain the acknowledgment: Submit the return, and immediately save or print the filing acknowledgment along with copies of every document used, since these are what you'll need if the return is ever reviewed or queried later.
Save This Checklist for Reference
The image above is designed to be saved, screenshotted, or printed and kept alongside your filing documents each year, so you don't have to search for this list again next tax season. Right-click (or long-press on mobile) to save it directly to your device.
Frequently Asked Questions
What if your employer hasn't issued a TDS statement yet?
This is a common timing issue, especially early in the filing season, and it's worth handling proactively rather than filing without it or simply waiting indefinitely. Start by requesting the statement formally from your employer's payroll or accounts department, since employers are generally expected to issue this documentation to employees within a reasonable period after the relevant tax period closes — a polite written request (even a simple email) creates a record that you asked, which is useful if the delay continues. If the deadline for your own filing is approaching and the statement still hasn't arrived, avoid the temptation to simply skip filing and wait; instead, use your own salary slips and bank credit records to estimate the salary and TDS figures as accurately as possible, and file based on the best available information, noting that you may need to file a correction once the official statement arrives if the figures differ. It's also worth checking whether the TDS amount already appears against your PAN in the tax authority's own system, since deposited TDS is often visible there even before the employer issues the individual statement, which can help you confirm the figure independently. If the delay is significant or repeated, and especially if it affects multiple employees at the same organization, it may be worth raising it with a Chartered Accountant, since a pattern of late or missing TDS statements can itself indicate a compliance issue on the employer's side that's worth flagging.
Can I file my return without a PAN?
No. A PAN is a basic requirement for filing an income tax return, and it should be obtained well before the filing deadline if you don't already have one, since registration itself takes some processing time.
Do I need to file if my employer already deducted all my tax through TDS?
In many cases, if your only income is employment income and the correct tax has been fully withheld, your filing obligation may be simplified, but this depends on your specific circumstances, including whether you have any other income or wish to claim additional deductions. It's best to confirm your specific filing requirement rather than assume TDS alone eliminates the need to file.
Disclaimer: This article is for general information only and does not constitute legal or tax advice. Tax rules and thresholds can change, and their application depends on your specific facts and circumstances. Please consult an ICAN-registered Chartered Accountant before making any tax or compliance decisions.
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