(1) A person liable to pay property tax according to this Act or existing law shall submit the details of property in the name of himself and his family to the tax authority of the area where he resides or the area with the highest amount of property by the end of each year. The tax authority should be filed in the prescribed format.

However, the statement of assets for the financial year 2047.48 can be submitted by the end of June 2048.

(2) Nepal ……… ....persons living outside should file such details with the Tax Officer of Kathmandu.

(3) Details of property owned by more than one person may be filed by any one of the persons having such joint ownership.

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