Mismatch discount Facility for D1 and D2 Taxpayers has been extended upto Baisakh End by Inland Revenue Department.
Taxpayers who have filed D1 ( Presumptive Income Tax Return) and D2 ( Turnover Based Taxation ) upto Fiscal year 2077/78 are eligible for this Mismatch discount facility. Taxpayer now can clear mismatch by paying 1.5% of difference amount i.e. Difference in actual turnover and declared turnover.
Notice of IRD https://ird.gov.np/public/pdf/69722288.pdf
