02/04/2026
नेपालमा D04 आय विवरण दाखिला अब विकल्प होइन, जिम्मेवारी हो।
आन्तरिक राजस्व कार्यालयको पछिल्लो सूचनाले एउटा गम्भीर कुरा देखाएको छ—Integrated Tax System मा वार्षिक आम्दानी रु. ४० लाखभन्दा बढी देखिएका धेरै प्राकृतिक व्यक्तिहरूले D04 दाखिला गरेका छैनन्। आयकर ऐन, 2058 को दफा 96 अनुसार यस्तो आय भएका व्यक्तिले आय विवरण अनिवार्य रूपमा बुझाउनुपर्छ। ()
विशेष गरी निम्न professionals मा non-compliance बढी देखिने सम्भावना हुन्छ:
• Doctor / Clinic owners – consultation + diagnostics + pharmacy side income
• Lawyers & legal consultants – cash retainership and case fees
• Architects / Engineers – project-based professional billing
• Chartered Accountants / Tax consultants – advisory, audit, filing, outsourced CFO fees
• Digital marketers / IT freelancers – foreign remittance and online service income
• Insurance & investment advisors – commission-based high earnings
• Real estate brokers / valuers – undocumented commission income
• Influencers / trainers / coaches – sponsorship, workshops, speaking fees
• Contractors & individual consultants – multiple sources, partial invoicing
मुख्य समस्या कर तिर्नु मात्रै होइन, return file नगर्नु नै compliance risk हो।
D04 नबुझाउँदा:
✔ tax notice आउन सक्छ
✔ income source explanation मागिन सक्छ
✔ expense proof पेश गर्नुपर्छ
✔ future bank loan / visa / investment due diligence मा issue आउन सक्छ
✔ penalty and interest risk बढ्छ
Professional income invisible छैन—ITS ले banking, TDS, VAT trail, contract payments, digital receipts सबै match गर्न थालेको छ।
समयमै D04 file गरौं, income source wise working paper तयार गरौं, र documentary proof maintain गरौं।
High earning professionals ले tax planning भन्दा पहिले tax compliance लाई priority दिनुपर्छ।