(1) By the end of each year, a person who is obliged to pay real estate tax according to this Act or the prevailing Nepalese law must file the statement of his real estate in the prescribed format with the tax officer of the area where he usually resides.

(a) Generally, a person residing outside Nepal should file such statement with the Tax Officer of Kathmandu. If a taxpayer wants to pay the tax there, he can submit the details of his real estate to the tax officer of the area where his real estate is located, and if he wants to pay the tax there, he can do so accordingly. If he is insane or unsteady, the duty of filing the details of his real estate shall be his guardian.

(c) The details of real estate owned by more than one person may be filed by any one of the persons who have such joint ownership.

p>(d) In the details of real estate to be submitted by taxpayers who own real estate in more than one urban area, such taxpayer must also disclose the distribution of all his real estate and the tax office where he wants to have the final tax assessed.

(2) Subsection If someone fails to file the information required to be filed under (1) or if false information is filed, such person may be fined up to Rs. 5000.- five thousand by the order of the tax officer. If any person is suspected of having real estate subject to tax, the tax officer may issue a written order to such person to file the details of his real estate. Within 15 days from the date of receipt of that order, the details of his real estate must be filed with the tax officer in the prescribed format. should be given to the officer and if the reason is convincing to him, he can give an additional period of up to one month.

(4)The tax officer can impose a fine of up to Rs.500.- Five hundred on the person who does not comply with the country or the tax officer can stop the registration so that he cannot transfer his real estate in any way.