Government of Nepal
Ministry of Finance
Inland Revenue Department
It is a statutory obligation of all institutions, which are registered as per prevailing laws and are operating on private basis to deliver education services, of collecting 1% Education Service Fee on the amount received as admission fee and monthly tuition fee.
For the purpose of recording sales details, every institution that delivers educational services, have to take approval of sales register in a prescribed format from Inland Revenue Offices and maintain their sales details on that register. If they have any branch offices, separate sales registers are to be approved for each and every branch as well.
For the purpose of submitting Education Service Fee returns, one tax period of four months is prescribed, viz: the month of Kartik, Falgun, and Aashadh are first, second and third trimester return months respectively. The collected tax amount has to be deposited compulsorily in concerned Inland Revenue Office within 25 days after the deadline of tax return period.
It is worthwhile to note that, for the purpose of generating Education Service Fee, Universities, Colleges, Medical colleges, technical schools, engineering colleges, dental colleges, nursing colleges, computer colleges, language colleges, tourism colleges and the like are monitored rigorously by Inland Revenue Offices.
“The deadline for tax amount deposit and second trimester return submission is Chaitra 25, 2067.”
Inland Revenue Department requests all the concerned taxpayers to avoid from legal action by depositing the Education Service Fee on time.
