What is a Tax Clearance Certificate?
A Tax Clearance Certificate (TCC) is an official document issued by the Inland Revenue Department (IRD) that confirms you have:
✔ Paid all applicable taxes
✔ Filed required returns
✔ Have no outstanding tax liabilities
Who Needs a TCC in Nepal?
- Individuals (for visa, loans, government tenders)
- Businesses (for contract bidding, license renewal)
- Foreigners exiting Nepal (work visa clearance)
- Students applying abroad (proof of parents’ tax compliance)
Step-by-Step Application Process
1. Required Documents
| For Individuals | For Businesses |
|---|---|
| Copy of PAN card | Company PAN certificate |
| Citizenship copy | Company registration documents |
| Previous year’s tax returns | Audited financial statements |
| Bank payment receipts | VAT/Excise duty clearance (if applicable) |
2. Application Submission
Online Method:
- Login to IRD Portal (https://ird.gov.np)
- Fill Form TCC-01
- Upload scanned documents
- Pay NPR 500 fee via connectIPS/eSewa
Offline Method:
- Visit your local IRD office
- Submit physical documents
- Get payment voucher
- Pay at designated bank
3. Verification Process
- Standard verification: 3-5 working days
- If audit required: 15-30 days
- Special cases (large businesses): May take longer
TCC Fee Structure
| Category | Fee (NPR) |
|---|---|
| Individuals | 500 |
| Small businesses (<NPR 5M turnover) | 1,000 |
| Medium businesses (NPR 5M-50M) | 2,500 |
| Large corporations (>NPR 50M) | 5,000 |
Special Cases
For Foreign Workers:
- Additional work permit verification
- Must show tax deductions at source
For Government Tenders:
- Requires TCC + VAT clearance
- Valid for 1 year from issue date
Validity Period
- Standard TCC: 6 months validity
- For Foreign Employment: 1 year validity
Common Reasons for Rejection
✖ Unpaid taxes
✖ Pending returns
✖ Discrepancies in financial records
✖ Outstanding audit requirements
FAQs About Tax Clearance Certificate
1. How long does it take to get TCC?
→ 3-5 days normally, up to 30 days if audit required
2. Can I get TCC if I have tax dues?
→ No, must clear all dues first
3. Is TCC required for bank loans?
→ Yes, for business loans above NPR 1 million
4. Can I download TCC online?
→ Yes, through IRD portal after approval
5. What if my TCC application is rejected?
→ Resolve issues and reapply (no additional fee)
Pro Tips for Smooth Processing
✔ Apply early (before visa/tender deadlines)
✔ Verify all tax payments before applying
✔ Keep digital copies of all receipts
✔ Check IRD portal daily for updates
Where to Get Help?
- IRD Help Desk: ☎ 1660-01-51111
- Tax Consultants: Recommended for complex cases
💡 Bookmark this guide – you’ll need it for visas, loans and government contracts! 🚀
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