Tax Clearance Certificate in Nepal — IRD Process
A Tax Clearance Certificate (TCC) from the Inland Revenue Department (IRD) confirms that a business or individual has no outstanding tax liabilities. It is required for many government tenders, loan applications, company dissolution, and in some cases for visa renewal.
What Is a Tax Clearance Certificate?
A Tax Clearance Certificate (TCC) is an official IRD document that certifies that the applicant (individual or company) has filed all required tax returns and has no outstanding dues as of the date of issuance.
The TCC is not permanent — it reflects the tax status at the time of issuance. IRD may re-examine the account at any time, and future audits can still occur even after a TCC is issued.
Step-by-Step Process
- 1
Settle all pending tax dues
Check your IRD account for any outstanding VAT, income tax, TDS, or penalties. Settle all dues before applying. Chartered Corporate can identify and clear all open liabilities.
- 2
File all overdue returns
Ensure all VAT returns, annual income tax returns, and TDS returns for all past periods are filed. IRD will not issue a TCC if any return is outstanding.
- 3
Apply at IRD
Submit the TCC application form at the relevant IRD office with your PAN card, company registration certificate, and proof of all filed returns.
- 4
IRD review
IRD reviews your filing history, checks for any pending assessments or disputes, and verifies all dues are settled.
- 5
Certificate issuance
If all obligations are met, IRD issues the Tax Clearance Certificate. Processing takes 3–15 working days depending on the IRD office.
Required Documents
- PAN certificate
- Company registration certificate (for businesses)
- Latest filed income tax return acknowledgment
- Latest VAT return acknowledgments (for VAT-registered entities)
- TDS return acknowledgments
- Bank payment receipts for all tax dues
- Written application stating the purpose of the certificate
Separate TCC for Individuals and Companies
A Tax Clearance Certificate issued to a company is separate from one issued to its directors as individuals. If you need TCC for a government tender, check whether it requires the company TCC, the director's individual TCC, or both.Need help with this process? Chartered Corporate Business Consulting handles it all for you — from start to finish.