Topic resources
Foreign Investor Reporting and Compliance Calendar
Browse the guidance and official references below for Foreign Investor Reporting and Compliance Calendar. The linked articles explain their coverage and any conditions that need checking for your case.
Working checklist
Use this working checklist with the accompanying guide. Fill in the actual period, authority, due date and evidence; a blank checklist does not establish compliance.
Download the editable checklist (CSV)
| Check | Record before closing |
|---|---|
| FDI approval and approved project terms | Applicable period, source, owner, due date and evidence |
| Capital inflow and bank / NRB recording evidence | Applicable period, source, owner, due date and evidence |
| Shares issued and OCR filings | Applicable period, source, owner, due date and evidence |
| Industry registration and permitted activities | Applicable period, source, owner, due date and evidence |
| Investor and beneficial-owner records | Applicable period, source, owner, due date and evidence |
| Project-specific progress and authority reporting | Applicable period, source, owner, due date and evidence |
| Annual accounts, audit and OCR filing | Applicable period, source, owner, due date and evidence |
| Tax returns, payments and clearance | Applicable period, source, owner, due date and evidence |
| Withholding and imported-services analysis | Applicable period, source, owner, due date and evidence |
| Foreign loan approval, inflow and repayment reporting | Applicable period, source, owner, due date and evidence |
| Dividend / repatriation approval and bank evidence | Applicable period, source, owner, due date and evidence |
| Royalty or technology-transfer settlement | Applicable period, source, owner, due date and evidence |
| Visa / employment / work permissions where relevant | Applicable period, source, owner, due date and evidence |
| Applicable regulator, period, deadline and amendment source | Applicable period, source, owner, due date and evidence |
Available articles
Official references
- NRB — Foreign Investment and Foreign Loan Management Bylaw 2078, fifth amendment 2082/09/14
- Department of Industry — Industry-registration guidance
- Department of Industry — Automatic-route investment notice, Gazette 2082/11/04
- Department of Industry — Industry and trademark notice
- Department of Industry — Investment notice, January 2024
- Department of Industry — One Stop Service Centre
- NRB — Foreign-exchange Circular 2/2083–84, 5 October 2026
- Ministry of Law — FITTA 2075, consolidation through Baisakh 2082
- Ministry of Law — Companies Act 2063, consolidated through Chaitra 2081
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083
- Ministry of Labour — Labour Act 2074, consolidated through 2082/04/14
- SSF — Labour Rules 2075, base edition
Check the source and period
Check the document edition, amendments and commencement date for the matter you are reviewing.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.