Academic & Reference Purpose Only. This tool is provided by B.B. Pudasaini & Company (Registered Audit Firm) for informational and educational purposes only. Results are estimates based on the Value Added Tax Act, 2052 (Nepal) and do not constitute legal or professional tax advice. Actual fines may differ based on IRD assessments or amendments. Always verify with a qualified tax professional or the Inland Revenue Department. B.B. Pudasaini & Company assumes no liability for decisions made based on this tool.
Late filing penalty
Section 19(1)
0.05% / day
Or NPR 1,000 — whichever is higher
Additional penalty
Section 19(2)
10% p.a.
On unpaid VAT — calculated daily
Interest on late payment
Section 26
15% p.a.
On unpaid VAT — calculated monthly
Select the tax month for which VAT is due
Enter negative value if VAT credit period
Date you paid VAT in Bikram Sambat
Date you filed the return in Bikram Sambat
Late filing penalty
Section 19(1) — per day
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Additional penalty
Section 19(2) — 10% p.a. daily
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Interest on late payment
Section 26 — 15% p.a. monthly
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Total additional fine & interest payable (excluding base VAT)
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⚠ Estimate only — this result is for reference and academic purposes. Always verify with the IRD Audit Trail Report before making any payment.
VAT Fine Calculator — B.B. Pudasaini & Company, Registered Audit Firm, Nepal
