OCR fine waiver: file your company's pending returns by Poush end 2083 (14 Jan 2027) and past OCR fines are waived in full.See how it works →

OCR renewal and company compliance in Nepal

कम्पनी नवीकरण तथा OCR अद्यावधिक

Registering a company is a one-time job. Keeping it legal is an every-year job. We handle the yearly work, and bring dormant companies back up to date.

Fine waiver until Poush end 2083 (14 January 2027)Under the Finance Act 2083, OCR waives all earlier fines, fees and interest under the Companies Act for companies that file their FY 2082/83 returns by Poush end 2083. If income tax returns for every year up to FY 2082/83 are also filed by then, only the base tax plus 1% is payable. After Poush end, the full fines apply again.
नेपालीमा

कम्पनी नवीकरण तथा अद्यावधिक

कम्पनी रजिस्ट्रारको कार्यालय (OCR) मा वार्षिक अद्यावधिक, शेयर लगत, लेखापरीक्षण प्रतिवेदन र लेखापरीक्षक नियुक्तिको जानकारी बुझाउने काम हामी गर्छौं। हराएको OCR (CAMIS) लगइन पुनःप्राप्त गर्न पनि सहयोग गर्छौं। पौष मसान्त २०८३ भित्र बाँकी विवरण बुझाएमा विगतका जरिवाना पूर्ण रूपमा मिनाहा हुन्छ।

परामर्शका लागि +977 9761768876 मा फोन वा WhatsApp गर्नुहोस्, वा info@bsrcg.com मा इमेल पठाउनुहोस्।

What every private company must do every year

WhenWhat happensProof
Shrawan 1 to Asar endThe company does business and keeps records–
Shrawan to Poush endAccounts prepared and audited by an independent registered auditorSigned audit report
By Poush endD3 income tax return filed with IRD, tax paidTax clearance certificate
After the auditShare details (s.51), audit report (s.80(2)) and auditor appointment (s.111) filed at OCROCR update (अद्यावधिक) letter

What OCR fines for late filing

OCR fines each late filing, for each fiscal year, separately (section 81 of the Companies Act 2063). The amount depends on paid-up capital and how late the filing is:

How late (after the deadline)Paid-up up to Rs. 25 lakhUp to Rs. 1 croreAbove Rs. 1 crore
Up to 3 monthsRs. 1,000Rs. 2,000Rs. 5,000
3 to 6 monthsRs. 1,500Rs. 3,000Rs. 7,000
6 to 12 monthsRs. 2,500Rs. 5,000Rs. 10,000
More than 12 monthsRs. 5,000 × years lateRs. 10,000 × years lateRs. 20,000 × years late

Only the band the delay falls in applies; the amounts don't add up. A small company filing 9 months late pays Rs. 2,500 for that filing. At 19 months late it pays 2 years × Rs. 5,000 = Rs. 10,000, because part of a year counts as a full year. This applies to each filing, for each fiscal year.

Late auditor appointment information (s.111) is charged separately at Rs. 200 a month, up to Rs. 1,000 per fiscal year. Estimate your company's fine →

Frequently asked questions

My company stopped trading. Do I still need to file?

Yes. A registered company must complete its audit, D3 return and OCR update every year until it is formally closed.

What if I wait until after Poush end 2083?

The waiver ends and the full OCR fines, tax fees and interest apply again, often adding up to lakhs of rupees for companies several years behind.

I don't have my OCR login. What now?

We recover it. We file the e-service access application and board decision, and the director verifies their identity in person (सनाखत) at OCR or the ward office.

Can you help me close my company instead?

Yes. Closing properly (deregistration) needs the past filings in order first, which is cheapest while the waiver lasts. See corporate legal advisory.

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