problem_analysis_EN.xlsx

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5	Serial	Entry Date	Solve Date	Problem Title	Problem Description (in detail)	Root Cause	Impact	Possible Solution / Action	Responsible Person / Department	Time Frame	Progress
6	1			Delay in Tax Return Submission	Tax returns are not filed within the due date causing penalties	Lack of awareness or poor recordkeeping	Fines and legal complications	Set reminders and maintain regular accounts	Owner / Accountant	Monthly	In Progress
7	2			Incorrect Calculation of Taxable Income	Errors in computing allowable expenses and income due to manual calculation	Insufficient accounting knowledge	Overpayment or underpayment of tax	Use accounting software or consult a tax expert	Owner / Tax Consultant	Quarterly	Pending
8	3			Failure to Maintain Proper Books of Accounts	Incomplete or missing income and expense records	Negligence or lack of accounting system	Difficulty in audit and tax assessment	Implement daily bookkeeping and digital records	Owner / Bookkeeper	Daily	Ongoing
9	4			Unclaimed Tax Deductions	Eligible business expenses not claimed in tax return	Ignorance of deduction rules	Higher tax liability	Review deductible expense list before filing return	Owner / Accountant	Yearly	Pending
10	5			Improper TIN Registration	Incorrect or mismatched TIN details with NID or trade license	Clerical error or outdated data	Delay in filing and refund processing	Verify TIN data and update NBR records	Owner / NBR Office	Once	Completed
11	6			Not Paying Advance Income Tax (AIT)	Failure to pay quarterly advance tax as per law	Lack of knowledge about AIT system	Penalty and interest charges	Calculate and deposit advance tax quarterly	Owner / Tax Consultant	Quarterly	In Progress
12	7			Missing Source Tax Certificates	Source tax deducted by clients not properly collected or recorded	Disorganized document management	Inability to claim credit for deducted tax	Maintain a file of all tax certificates from clients	Owner / Accountant	Monthly	Ongoing
13	8			VAT and Income Tax Confusion	Mixing up VAT and income tax obligations in filing	Insufficient understanding of tax laws	Incorrect payment and reporting	Attend tax training or consult tax advisor	Owner / Tax Advisor	Yearly	Pending
14	9			Improper Depreciation Calculation	Not applying correct depreciation rate on assets	Ignorance of schedule prescribed by NBR	Overstated or understated income	Follow NBR depreciation schedule	Accountant / Tax Consultant	Yearly	In Progress
15	10			Failure to Renew Trade License and Update Records	Outdated trade license or business info not linked with TIN	Negligence or lack of follow-up	Return rejection or penalty	Renew trade license annually and update NBR database	Owner / Local Authority	Yearly	Completed
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