Taxes & VAT
A.Q.M.Rakibul Hasan :: Taxes Lawyer |
RAKIB'S INCOME-TAXES:Well Learned and Long
experienced Income-Taxes Lawyer of Dhaka Taxes Bar Association, NBR,
Segun Bagicha,Dhaka- 1000. Doing Individual Taxation, Personal Return
Submission,Company Affairs All Kinds Of Taxation Matters,VAT Matters are
Serving With Long experience and Expertise.
Frequently Asked Questions (FAQs) on VAT
cÖkœ-01: f¨v‡Ui AvIZvq †iwR‡÷ªkb wb‡Z n‡j wK wK `wjjvw`i
cÖ‡qvRb nq?
DËi: Ôg~mK-6Õ di‡g Av‡e`b Ki‡Z nq| Ôg~mK-7Õ di‡g
†NvlYv `vwLj Ki‡Z nq| †Pqvig¨vb/e¨e¯’vcbv cwiPvjK ¯^Z¡vwaKvix/ Authorized Signatory Gi `yB Kwc Qwe
`vwLj Ki‡Z nq| †UªW jvB‡mÝ, wUAvBGb mvwU©wd‡KU Ges RvZxqZv cwiPqcÎ
`vwLj Ki‡Z nq| e¨vsK G¨vKvD›U b¤^‡ii cÖZ¨qbcÎ `vwLj Ki‡Z nq| Avg`vwbKviK wn‡m‡e f¨vU wbeÜb wb‡Z n‡j Import Registration Certificate (IRC) `vwLj Ki‡Z nq| ißvwbKviK wn‡m‡e f¨vU wbeÜb wb‡Z n‡j Export Registration Certificate (ERC) `vwLj Ki‡Z nq| wbeÜb‡hvM¨ cÖv½‡bi
eY©bvm~PK bxjbKkv (Blue Print) `vwLj Ki‡Z nq| Rwgi/evwoi/ fe‡bi/cÖv½‡bi
gvwjKvbv ev fvov msµvšÍ `wjjvw` `vwLj Ki‡Z nq| wjwg‡UW †Kv¤úvwb n‡j AvwU©‡Kj Ges †g‡gv‡iÛvg `vwLj Ki‡Z nq|
cvU©bviwkc e¨emv n‡j cvU©bviwkc `wjj `vwLj Ki‡Z nq|
cÖkœ-02: Avgv‡`i GKwU
AvwK©‡U± cÖwZôvb i‡q‡Q| cÖwZôvbwU Gm050.00 †Kv‡Wi AvIZvq AvwK©‡U±, B‡›Uwiqi
wWRvBbvi I B‡›Uwiqi †W‡Kv‡iUi wn‡m‡e wbewÜZ| Avgiv g~jZt wewfbœ cÖwZôv‡b
B‡›Uwiqi †W‡Kv‡iUi Ges wWRvB‡bi KvR Kwi| IB me cÖwZôvb bvbvwea mieivn wb‡q _v‡K|
ZvB, Avgiv GLb Ô†hvMvb`viÕ wn‡m‡eI KvR Ki‡Z AvMÖnx| GgZve¯’vq, Avgv‡`i f¨vU
†iwR‡÷ªkb mvwU©wd‡K‡U cwieZ©b Kivi Rb¨ Av‡e`b Kwi| f¨vU †iwR‡÷ªkb mvwU©wd‡KU cwieZ©b
K‡i ÒAvcbvi e¨emvi cÖK…wZÓ Gi ¯’‡j "Supplier
(Trader) and Service Renderer" D‡jøL Kiv nq| wKš‘ Avgv‡`i
mieivn MÖnYKvixi g‡Z, f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U S037:
Procurement Provider †jLv bv _vK‡j Avgiv
Ô†hvMvb`viÕ wn‡m‡e mieivn w`‡Z cvi‡ev bv| mieivn MÖnxZv Gm050.00 †Kv‡Wi AvIZvq
Avgv‡`i wbKU †_‡K f¨vU KZ©b Ki‡Z Pvq| G cwiw¯’wZ‡Z Avgv‡`i KiYxq Kx †m wel‡q
AbyMÖn K‡i gZvgZ w`b| [G.†K.Gg. †ejv‡qZ
†nv‡mb, G¨vWfvBRvi, cÖ¨vw·m AvwK©‡U±m, 24-25, w`jKzkv evwYwR¨K GjvKv, mvaviY
exgv m`b, XvKv|]
DËi: Avcbv‡`i eZ©gv‡b †h ms‡kvwaZ f¨vU †iwR‡÷ªkb
mvwU©wd‡KU (g~mK-8) i‡q‡Q, Zv w`‡q Avcbviv Ô†hvMvb`viÕ †mev cÖ`vb Ki‡Z
cvi‡eb| Ô†hvMvb`viÕ †mev cÖ`vb Ki‡Z n‡j f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U Òe¨emvi
Kvh©µgÓ Gi wecix‡Z "S037: Procurement Provider" D‡jøL _vKv Riæwi bq| f¨vU †iwR‡÷ªkb †bqvi
mgq Ôg~mK-6Õ di‡g Av‡e`b Ki‡Z nq| Ôg~mK-6Õ di‡gi µwgK bs-15 Gi eY©bv n‡jv "Item(s)
to be produced and/or traded/Service(s) to be
rendered"|GB µwg‡K Av‡e`bKvix Kx
Kx cY¨ Drcv`b Ki‡Z Pvq ev e¨emv Ki‡Z Pvq
ev Avg`vwb/ißvwb Ki‡Z Pvq ev Kx Kx †mev cÖ`vb Ki‡Z Pvq Zvi
we¯ÍvwiZ weeiY w`‡Z nq| cÖ‡qvR‡b AwZwi³ kxU e¨envi Ki‡Z nq| †h cY¨ ev †mevi Kvh©µg
†ewk Kiv n‡e, †mwU cÖ_‡g D‡jøL Ki‡Z nq| GB µwg‡K †hme cY¨ ev †mevi D‡jøL _v‡K
Zv f¨vU wefv‡Mi WvUv‡eB‡R aviY K‡i ivLv nq| f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U Òe¨emvi
Kvh©µgÓ Gi wecix‡Z Ôg~mK-6Õ di‡gi µwgK bs-15 G D‡jøwLZ cÖ_g cY¨ ev †mevwU D‡jøL
Kiv nq| KviY, f¨vU †iwR‡÷ªkb mvwU©wd‡K‡Ui GB ¯’v‡b GKvwaK †mevi †KvW ev eY©bv
D‡jøL Kivi ¯’vb †bB| Avi Zv D‡jøL Kivi cÖ‡qvRbI †bB| Ôg~mK-6Õ di‡g †hme cY¨ ev
†mevi D‡jøL Av‡Q cÖwZôvbwU †mme Kvh©µg MÖnY Ki‡Z cvi‡e| f¨vU †iwR‡÷ªkb †bqvi
mgq Ôg~mK-6Õ di‡g D‡jøL Kiv nqwb Ggb †Kvb Kvh©µg hw` †Kvb cÖwZôvb MÖnY Ki‡Z
Pvq, Zvn‡j cÖ‡qvRbxq ms‡kva‡bi Rb¨ f¨vU wefvMxq `߇i Ôg~mK-9Õ di‡gi gva¨‡g
Av‡e`b Ki‡Z n‡e| mv‡_ ms‡kvwaZ Ôg~mK-6Õ dig `vwLj Ki‡Z n‡e| f¨vU †iwR‡÷ªkvb
mvwU©wd‡K‡U ÒAvcbvi e¨emvi cÖK…wZÓ Gi wecix‡Z Ôg~mK-6Õ Gi wfwˇZ Av‡e`bKvixi
e¨emv‡qi
cÖK…wZ D‡jøL _v‡K| e¨emv‡qi cÖK…wZ cuvP cÖKv‡ii n‡Z cv‡i, h_v: Supplier (Manufacturer) A_©vr Drcv`bKvix, Supplier
(Trader) A_©vr e¨emvqx, Service Renderer A_©vr †mev cÖ`vbKvix, Importer A_©vr Avg`vwbKviK Ges Exporter A_©vr ißvwbKviK| GKB e¨w³i GKvwaK e¨emv‡qi
cÖK…wZ _vK‡Z cv‡i| ZvI f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U D‡jøL _vK‡Z n‡e|
†hgb: †Kvb e¨w³ GKB mv‡_ Drcv`bKvix Ges Avg`vwbKviK n‡Z cv‡i| †m‡ÿ‡Î Zvi f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U ÒAvcbvi e¨emvi cÖK…wZÓ Gi wecix‡Z Supplier (Manufacturer)
and Importer †jLv _vK‡e| f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi wecix‡Z GKwU
cY¨ ev †mevi †KvW Ges eY©bv D‡jøL _vK‡e, †hwU Av‡e`bKvix Ôg~mK-6Õ di‡gi µwgK
bs-15 Gi wecix‡Z cÖ_‡g D‡jøL K‡i‡Qb | †Kvb e¨w³i hw` Ô†hvMvb`viÕ †mevwU GKgvÎ ev g~j KvR nq Zvn‡j wZwb Ôg~mK-6Õ di‡gi
µwgK bs-15 Gi wecix‡Z cÖ_‡g S037: Procurement Provider D‡jøL K‡i‡Qb Ges Zv Zvi f¨vU †iwR‡÷ªkvb
mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi wecix‡Z
D‡jøL Av‡Q| wKš‘ hw` Ô†hvMvb`viÕ †mev cÖ`vb Zvi GKgvÎ ev g~j KvR
bv n‡q †MŠY KvR nq, Zvn‡j Ôg~mK-6Õ di‡gi µwgK bs-15 Gi wecix‡Z Zv wZwb cÖ_‡g
D‡jøL K‡ibwb, wb‡P D‡jøL K‡i‡Qb| ZvB, Zvi f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U Òe¨emvi
Kvh©µgÓ-Gi wecix‡Z Zv D‡jøL _vK‡e bv| Z‡e, f¨vU †iwR‡÷kvb mvwU©wd‡K‡U ÒAvcbvi e¨emvi cÖK…wZÓ Gi wecix‡Z ServiceRenderer D‡jøL
_vK‡e| Zvn‡jB, wZwb Ô†hvMvb`viÕ †mev cÖ`vb Ki‡Z cvi‡eb| GLb cÖkœ n‡jv, f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi
wecix‡Z hw` S037:
Procurement Provider
D‡jøL bv _v‡K Zvn‡j Dr‡m f¨vU KZ©bKvix wKfv‡e eyS‡eb †h mieivnKvix
Ô†hvMvb`viÕ| Dr‡m KZ©bKvixi `vwqZ¡ n‡jv mieivnKvixi f¨vU †iwR‡÷ªkvb
mvwU©wd‡K‡Ui Kwc MÖnY Kiv| c~‡e© Av‡jvPbv K‡iwQ †h, f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U
†Kvb& cwiw¯’wZ‡Z Kx D‡jøL _v‡K| Dr‡m KZ©bKvix‡K mieivnKvixi ÷¨vUvm eyS‡Z
n‡e| A_©vr mieivnKvix Drcv`K bvwK e¨emvqx bvwK †mev cÖ`vbKvix bvwK Avg`vwbKviK
Zv eyS‡Z n‡e| G welqwU wbwðZ nIqvi Rb¨ `wjjvw` †`Lvi cvkvcvwk cÖ‡qvR‡b wbewÜZ
A½b cwi`k©b Kiv hvq| Drcv`K Ges e¨emvqx f¨vU PvjvbcÎmn mieivn w`‡j RvZxq ivR¯^
†ev‡W©i mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 (c„t 721) Gi Aby‡”Q`
bs-3(K) Abymv‡i Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| mieivnKvix hw` †mev cÖ`vbKvix nq,
Zvn‡j †mevwU †Kvb †KvW Ges eY©bvi AvIZvfz³ Zv †`L‡Z n‡e| IB Av‡`‡k ewY©Z 38wU
†mevi g‡a¨ ÒweÁvbx ms¯’vÓ †mev e¨ZxZ 37wU †mevi †ÿ‡Î Avewk¨Kfv‡e Dr‡m f¨vU KZ©b
Ki‡Z n‡e| mieivnKvix hw` Drcv`K bv nb, e¨emvqx bv nb, mywbw`©ófv‡e msÁvwqZ †Kvb
†mevcÖ`vbKvix bv nb, Avg`vwb K‡i mieivnKvix bv nb; eis mieivnKvix hw` µq K‡i
mieivn w`‡q _v‡Kb, Zvn‡j wZwb Ô†hvMvb`viÕ| Dr‡m f¨vU KZ©bKvix‡K Gfv‡e
mieivnKvixi ÷¨vUvm wbwðZ n‡q Dr‡m f¨vU KZ©b Ki‡Z n‡e|
cÖkœ-03: f¨v‡Ui AvIZvq wbeÜb wb‡Z n‡j e¨vsK G¨vKvD›U
D‡jøL Kiv eva¨Zvg~jK wK?
DËi: nu¨v eva¨Zvg~jK| f¨vU wbe܇bi Av‡e`bc‡Îi
(g~mK-6 dig) µwgK bs-8 G e¨vsK G¨vKvD›U msµvšÍ Z_¨vw` wjwce× Ki‡Z nq| GKvwaK e¨vsK G¨vKvD›U _vK‡j Zv GLv‡b D‡jøL Ki‡Z
n‡e| f¨v‡Ui AvIZvq wbeÜb MÖnY Kivi ci hw` bZzb K‡i †Kv‡bv e¨vsK G¨vKvD›U †Lvjv
nq, Zvn‡j 14 (†PŠÏ) w`‡bi g‡a¨ Zv f¨vU wefvMxq Kg©KZ©v‡K AewnZ Ki‡Z n‡e| Giƒ‡c
AewnZ bv Ki‡j AvB‡bi j•Nb hv‡e|
cÖkœ-04: GKwU
wkí-cÖwZôv‡bi g~mK wbeÜbc‡Î †h cY¨ D‡jøL Av‡Q †m cY¨ Qvov Ab¨ †Kvb cY¨ Drcv`b
Kiv hv‡e wKbv? gvV ch©v‡q †`Lv hvq, †Kvb c‡Y¨i c¨vwKs g¨v‡Uwiqvj Drcv`b Ki‡Z
†M‡j Avjv`v f¨vU †iwR‡÷ªkvb wb‡q BDwbU-2 ¯’vcb Kivi
civgk© †`qv n‡”Q| [Bgivb Lvb, Kgvwk©qvj g¨v‡bRvi,
emygwZ MÖæc Ae BÛvwóªR wjt, 47,KviIqvb evRvi, XvKv|]
DËi: †Kvb GKwU ¯’v‡b GKwU gvÎ f¨vU †iwR‡÷ªkvb
_vK‡e Ges GKwU f¨vU †iwR‡÷ªkv‡bi AvIZvq me Kvh©µg †hgb: Drcv`b, e¨emv, †mev cÖ`vb, Avg`vwb I ißvwb Kvh©µg cwiPvjb
Kiv hv‡e| GB n‡jv f¨vU †iwR‡÷ªkv‡bi g~jbxwZ| g~j¨ ms‡hvRb Ki wewagvjv, 1991 Gi
wewa-9 Gi Dc-wewa (4) wb¤œiƒc:
Ò†Kv‡bv Ki‡hvM¨ cY¨ cÖ¯‘ZKiY ev
Drcv`b¯’j ev mieivn¯’j ev Ki‡hvM¨ †mev cÖ`v‡bi ¯’vb ev Avg`vwb ev ißvwbi
e¨emvq¯’j nB‡Z GKvwaK Ki‡hvM¨ cY¨ mieivn ev †mev cÖ`v‡bi ev Avg`vwb ev ißvwbi
†ÿ‡Î GKwU gvÎ wbe܇bi cÖ‡qvRb nB‡e|Ó f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi wecix‡Z GKwU gvÎ
cY¨ ev †mevi Activity
Code Ges eY©bv D‡jøL _v‡K| Gi A_© GB bq †h, IB cÖwZôvbwU ïaygvÎ IB GKwUgvÎ cY¨
Drcv`b Ki‡Z cvi‡e ev GKwUgvÎ †mev cÖ`vb Ki‡Z cvi‡e| wbewÜZ e¨w³ hLb f¨vU
†iwR‡÷ªkb wb‡q‡Q, ZLb wbe܇bi Av‡e`bcÎ Ôg~mK-6Õ c~iY K‡i‡Q| Ôg~mK-6Õ di‡gi µwgK bs-15 n‡jv "Item(s) to be produced and/or
traded/service(s) to be rendered"| †iwR‡óªkv‡bi Av‡e`bc‡Îi GB ¯’v‡b D‡jøL Ki‡Z nq †h, Av‡e`bKvix Kx
Kx cY¨ Drcv`b Ki‡Z Pvq, ev Kx Kx †mev cÖ`vb Ki‡Z Pvq ev Kx Kx c‡Y¨i e¨emv Ki‡Z
Pvq BZ¨vw`| cY¨ ev †mevi eY©bv w`‡Z cÖ‡qvR‡b AwZwi³ kxU e¨envi Ki‡Z nq|
Ôg~mK-6Õ di‡gi µwgK bs 15-†Z †hme cY¨ ev †mevi D‡jøL _vK‡e cÖwZôvbwU †mme cY¨
ev †mev msµvšÍ Kvh©µg m¤úv`b Ki‡Z cvi‡e| Av‡e`‡bi wfwˇZ G Z_¨mg~n VAT Management
Information System -G Gw›Uª †`qv _v‡K| GLv‡b †h cY¨ ev †mev D‡jøL Av‡Q Zvi AwZwi³ hw` †Kvb cY¨
ev †mev msµvšÍ Kvh©µg cwiPvjbv Kiv nq, Zvn‡j Ôg~mK-9Õ di‡g Av‡e`b K‡i f¨vU
Awdm‡K AewnZ Ki‡Z nq| f¨vU †iwR‡÷ªkv‡bi Av‡e`bc‡Î µwgK bs-15 †Z †hme cY¨ ev
†mevi D‡jøL Kiv nq, †m cY¨ ev †mevi me¸‡jv f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U (g~mK-8) D‡jøL Kivi ¯’vb †bB| ZvB, Òg~mK-8Ó di‡g Òe¨emvi Kvh©µgÓ Gi ¯’v‡b
GKwUgvÎ cY¨ ev †mevi Activity Code Ges eY©bv D‡jøL _v‡K| KviY n‡jv, VAT Managemnet Information System (VMIS) mdUIq¨v‡ii gva¨‡g f¨vU
†iwR‡÷ªkb mvwU©wd‡KU wcÖ›U Kiv nq| GLv‡b GKvwaK cY¨ ev †mev
AšÍf©y³ Kivi my‡hvM †bB| Avm‡j f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U GKvwaK cY¨ ev †mev
D‡jøL Kivi cÖ‡qvRbI †bB| KviY, Ôg~mK-6Õ dig Gi wfwˇZ me Z_¨ VAT Managemnet Information System
(VMIS) GGw›Uª †`qv _v‡K| ZvB, f¨vU †iwR‡÷ªkb
mvwU©wd‡K‡U wbewÜZ e¨w³i me‡P‡q
¸iæZ¡c~Y© cY¨ ev †mevwU D‡jøL Kiv †kÖq| c¨vwKs g¨v‡Uwiqvj c‡Y¨i GKwU Ask| cY¨ Drcv`bKvix c¨vwKs g¨v‡Uwiqvj
Ab¨ †Kvb Drcv`‡Ki wbKU †_‡K wK‡b Avb‡Z cv‡ib| †m‡ÿ‡Î wZwb IB DcKi‡Yi Ici †iqvZ
cv‡eb| Avevi, c¨vwKs g¨v‡Uwiqvj wZwb Zvi Drcv`b¯’‡j cÖ¯‘Z Ki‡Z cv‡ib| Zvi g~j
c‡Y¨i g~j¨ †NvlYvq c¨vwKs g¨v‡Uwiqv‡ji DcKiYmg~n D‡jøL _vK‡Z n‡e| aiæb, GKwU
cÖwZôvb mvevb Drcv`b K‡i| mvev‡bi Rb¨ c¨vwKs g¨v‡Uwiqvj cÖ‡qvRb nq| cÖwZôvbwU
hLb mvev‡bi g~j¨ †NvlYv cÖ`vb Ki‡e, ZLb g~j¨ †NvlYv di‡g me DcKiY D‡jøL Ki‡e,
hvi g‡a¨ c¨vwKs g¨v‡Uwiqv‡ji DcKiYI AšÍf©y³ _vK‡e| c¨vwKs g¨v‡Uwiqvj cÖwZôvbwU
cÖ¯‘Z Ki‡e| mvev‡bi Ask wn‡m‡e e¨envi Ki‡e| GLv‡b †Kvb RwUjZv †bB| aiæb, GKwU
evB-mvB‡Kj cÖ¯‘ZKvixi evB-mvB‡Kj cÖ¯‘Z Ki‡Z me©‡gvU 20wU AvB‡Ug cÖ‡qvRb nq|
evB-mvB‡Kj cÖ¯‘ZKvix wKQz AvB‡Ug µq K‡ib Ges wKQz AvB‡Ug Drcv`b K‡ib| AZtci me
AvB‡Ug GKwÎZ K‡i evB-mvB‡Kj cÖ¯‘Z K‡ib| evB-mvB‡Kj cÖ¯‘ZKvi‡Ki GKwUgvÎ f¨vU
†iwR‡÷ªkvb _vK‡e| Zvi cÖ¯‘ZK…Z cY¨ n‡jv evB-mvB‡Kj| GKB ¯’v‡b wZwb †gvUi mvB‡Kj
cÖ¯‘Z Ki‡Z cv‡ib| Avevi, GKB ¯’v‡b wZwb wd«Rvi cÖ¯‘Z Ki‡Z cv‡ib| Ges Gme c‡Y¨i
c¨vwKs g¨v‡UwiqvjI cÖ¯‘Z Ki‡Z cv‡ib| Zvi f¨vU †iwR‡÷ªkb mvwU©wd‡KU _vK‡e GKwU|
c¨vwKs g¨v‡Uwiqvj cÖ¯‘Z Ki‡Z n‡j Avjv`v BDwbU-2 wn‡m‡e f¨vU †iwR‡÷ªkb wb‡Z n‡e,
Giƒc gšÍe¨ AevšÍi|
cÖkœ-05: Avgiv ïaygvÎ
Dr‡m f¨vU KZ©b Kwi| Avgv‡`i Ab¨ †Kvb f¨vU‡hvM¨ Kvh©µg †bB| Avgv‡`i AwdmwU fvov
evmvq cwiPvwjZ| Avgiv evwo fvovi Ici h_vixwZ 9 kZvsk nv‡i f¨vU cwi‡kva Kwi Ges
mv‡K©j Awd‡m †UªRvwi Pvjvb `vwLj Kwi| m¤úªwZ f¨vU Awdm †_‡K Avgv‡`i‡K †Rvic~e©K
wbeÜb cÖ`vb Kiv n‡q‡Q Ges Avgv‡`i‡K gvwmK `vwLjcÎ `vwLj Ki‡Z ejv n‡”Q| ïaygvÎ
Dr‡m f¨vU KZ©bKvix wn‡m‡e Avgv‡`i f¨vU †iwR‡÷ªk‡bi cÖ‡qvRb Av‡Q wKbv Ges `vwLjcÎ
`vwLj Ki‡Z n‡e wKbv †m wel‡q AbyMÖn K‡i gZvgZ w` [†gvt iwdKzj Bmjvg, wmwbqi G¨vKvD›Um Awdmvi,
KvwiZvm evsjv‡`k, 2 AvDUvi mvK©yjvi †ivW, kvwšÍevM XvKv|]
DËi:Avcbv‡`i f¨v‡Ui AvIZvq †iwR‡÷ªkb †bqvi cÖ‡qvRb †bB| g~j¨
ms‡hvRb Ki AvBb, 1991 Gi aviv 15 Gi Dc-aviv (1) G D‡jøL Av‡Q †h, Ki‡hvM¨ c‡Y¨i mieivnKvix ev Ki‡hvM¨
†mev cÖ`vbKvix ev †h †Kvb c‡Y¨i Avg`vwbKviK ev †h †Kvb cY¨ ev †mevi
idZvwbKviK‡K wewa Øviv wba©vwiZ c×wZ‡Z wbewÜZ n‡Z n‡e| GLv‡b †mev cÖ`vbKvix‡K
wbewÜZ n‡Z ejv n‡q‡Q| Avcbviv †mev MÖnYKvix| g~j¨ ms‡hvRb Ki wewagvjv, 1991 Gi
wewa 9 G wbeÜb MÖn‡Yi c×wZ ewY©Z Av‡Q| wewa 9 Gi Dc-wewa (1) D‡jøL Av‡Q †h,
Ki‡hvM¨ c‡Y¨i mieivnKvix ev Ki‡hvM¨ †mev cÖ`vbKvix‡K wbeÜb MÖnY Ki‡Z n‡e| evwo
fvov whwb MÖnY K‡i‡Qb wZwb Ki‡hvM¨ †mev cÖ`vbKvix bb| RvZxq ivR¯^ †ev‡W©i
GmAviI bs 183-AvBb/2012/641-g~mK, ZvwiL: 07 Ryb, 2012 Gi gva¨‡g ‡mevi †KvW bs
Gm074.00 Gi wecix‡Z ewY©Z Ò¯’vb I ¯’vcbv fvov MÖnYKvixÓ †mev‡K eva¨Zvg~jK
f¨v‡Ui AvIZvq Avbv n‡q‡Q, A_©vr evwo fvovi †ÿ‡Î 3 kZvsk nv‡i Uvb©Ifvi Ki cÖ`vb
Kiv hv‡e bv, 9 kZvsk nv‡i f¨vU cÖ`vb Ki‡Z n‡e| GKB GmAviI-Gi `dv ÔLÕ-‡Z D‡jøL
Av‡Q †h, †Uwe‡j ewY©Z †mev cÖ`vbKvix‡K wbewÜZ n‡Z n‡e Ges f¨vU cÖ`vb Ki‡Z n‡e|
GLv‡b Ô‡mev cÖ`vbKvixÕ‡K wbewÜZ n‡Z ejv n‡q‡Q| †mev MÖnYKvix‡K wbewÜZ n‡Z ejv nqwb|
ZvB, ¯’vb I ¯’vcbv fvov MÖnYKvixi Rb¨ f¨v‡Ui AvIZvq wbewÜZ nIqv eva¨Zvg~jK bq|
mvaviYZt whwb †mev cÖ`vb K‡ib wZwb f¨v‡Ui AvIZvq †iwR‡÷ªkb MÖnY K‡ib, f¨vU cÖ`vb K‡ib Ges `vwLjcÎ
†ckmn hveZxq cwicvjb (compliance) K‡ib| †mev cÖ`vbKvix †mev MÖnYKvixi wbKU †_‡K †mevi g~j¨ Ges f¨vU
Av`vq K‡i †bb| †m wn‡m‡e evwo fvov cÖ`vbKvix KZ©„K f¨vU cwi‡kvwaZ nIqvi K_v|
wKš‘ GKwU we‡kl Kvi‡Y G‡ÿ‡Î evwo fvov MÖnYKvixi Ici f¨v‡Ui eva¨evaKZv Av‡ivc
Kiv n‡q‡Q| GB n‡jv Ò¯’vb I ¯’vcbv fvov MÖnYKvixÓ msµvšÍ AvBbMZ weavb| Z‡e, Avgv‡`i
g‡b ivLv cÖ‡qvRb †h, ivR¯^ bxwZi D‡Ïk¨ n‡jv, miKvix ivR¯^ Av`vq wbwðZ Kiv,
A_©‰bwZK Kg©KvÐ DrmvwnZ Kiv, mnRfv‡e ivR¯^ cÖ`v‡bi e¨e¯’v wbwðZ Kiv BZ¨vw`|
ivR¯^ Av`vq wbwðZ Kivi R‡b¨ †iwR‡÷ªkb †bqv, wnmvecÎ ivLv, `vwLjcÎ ‡ck Kiv
BZ¨vw` weavb Kiv n‡q‡Q| hw` ivR¯^ Av`vq wbwðZ n‡q hvq, Zvn‡j Avi Gme
AvbyôvwbKZvi cÖ‡qvRb _v‡K bv| evwo fvovi Ici f¨vU GKwU we‡kl ai‡bi Kvh©µ‡gi Ici
f¨vU| Avgiv we‡kl we‡kl Kvh©µ‡gi Ici †_‡K f¨vU Av`vq Kivi R‡b¨ A‡bK we‡kl we‡kl
weavb K‡iwQ| evwo fvovi Ici ‡_‡K f¨vU Av`vq Kivi R‡b¨ Giƒc we‡kl weavb Kivi
Avek¨KZv i‡q‡Q e‡j Avwg g‡b Kwi| ZvQvov, AvBb-Kvbyb ev¯Íevq‡bi g‡a¨I mywe‡ePbv
cÖ‡qvM Kiv cÖ‡qvRb| G `vwqZ¡ gvV ch©v‡qi EaŸ©Zb Kg©KZ©v‡`i Ici eZ©vq| evwo
fvovi Ici hviv f¨vU cwi‡kva Ki‡Qb Ges hv‡`i Ab¨ †Kvb ai‡bi f¨vU‡hvM¨ Kvh©µg †bB,
Zv‡`i‡K f¨v‡Ui AvIZvq †Rvic~e©K ‡iwR‡÷ªkb ‡`qv Ges `vwLjcÎ `vwLj Ki‡Z ejvi g‡a¨
Avwg †Kvb AvBbMZ, ev¯ÍevbyM Ges mywe‡ePbvcÖmyZ ‡PZbv †`wL bv| Avgv‡`i †`‡k Ggb
A‡bK †ÿÎ i‡q‡Q †hLv‡b f¨vU duvwK n‡”Q| IBme †ÿ‡Î AwaKZi cÖ‡Póv †`qv mgxPxb n‡e
e‡j Avwg g‡b Kwi| Z‡e, gvV ch©v‡q ev¯Íevqb Av‡iv mnR Kivi R‡b¨ hv‡`i ¯^vfvweK
Kvh©µ‡gi Ici f¨vU Av‡ivwcZ †bB wKš‘ evwo fvovi Ici f¨vU i‡q‡Q, Zv‡`i evwo fvovi
Ici f¨vU Av`vq wel‡q RvZxq ivR¯^ †evW© †_‡K GKwU e¨vL¨vcÎ Rvwi Kivi AvekKZv
wQj, hv 2014-15 A_© eQ‡ii ev‡R‡Ui mgq Rvwi Kiv n‡q‡Q| e¨vL¨vcÎ bs-01/g~mK/2014,
ZvwiL: 05 Ryb, 2014| GKBfv‡e †h me cÖwZôvb ïaygvÎ f¨vU Dr‡m KZ©b K‡i wKš‘ Ab¨ †Kvb
f¨vU‡hvM¨ Kvh©µg K‡i bv Zv‡`i‡K f¨v‡Ui AvIZvq †iwR‡÷ªkb wb‡Z n‡e bv| g~j¨
ms‡hvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Abymv‡i, †mev MÖnYKvix ev
†ÿÎgZ †mevi g~j¨ ev Kwgkb cwi‡kvaKvix‡K †mevi g~j¨ ev Kwgkb cwi‡kvaKv‡j cÖ‡hvR¨
f¨vU Dr‡m Av`vq I KZ©bc~e©K miKvix †UªRvix‡Z Rgv cÖ`vb Ki‡Z ejv n‡q‡Q| GLv‡b
Dr‡m f¨vU KZ©bKvix‡K f¨v‡Ui AvIZvq wbewÜZ n‡Z ejv nqwb| Dr‡m f¨vU KZ©‡bi weavb
Kiv n‡q‡Q hv‡Z †mev cÖ`vbKvixMY‡K wbewÜZ Kiv hvq †mB D‡Ï‡k¨, Dr‡m f¨vU
KZ©bKvix‡K wbewÜZ Kivi D‡Ï‡k¨ bq| Dr‡m f¨vU KZ©b msµvšÍ RvZxq ivR¯^ †ev‡W©i
mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` bs-4 G Dr‡m f¨vU
KZ©‡bi ci KiYxq wK Zv D‡jøL Av‡Q| Dr‡m f¨vU KZ©‡bi ci miKvix †UªRvix‡Z Rgv
†`qvi mgq RgvKvixi f¨vU †iwR‡÷ªkb b¤^‡ii cÖ‡qvRb †bB| Dr‡m f¨vU KZ©bKvixi hw`
¯^vfvweKfv‡e f¨vU †iwR‡÷ªkb b¤^i _v‡K, Zvn‡j Zv D‡jøL Kiv hvq| Zvi hw` f¨vU
†iwR‡÷ªkb b¤^i bv _v‡K Zvn‡j †Kvb Amyweav †bB| †UªRvix Pvjv‡b f¨vU †iwR‡÷ªkb
b¤^i wjL‡Z n‡e bv| ïaygvÎ Dr‡m KwZ©Z f¨vU Rgv †`qvi cÖ‡qvR‡b f¨v‡Ui AvIZvq
†iwR‡÷ªkb wb‡Z n‡e bv| RvZxq ivR¯^ †ev‡W©i e¨vL¨vcÎ bs- 01/g~mK/2014, ZvwiL: 05
Ryb, 2014 `ªóe¨|
cÖkœ-06: f¨v‡Ui AvIZvq AwbewÜZ cÖwZôv‡bi wbKU †_‡K µq
Ki‡j wK n‡e?
DËi: f¨vU AvBb Abymv‡i, f¨v‡Ui AvIZvq wbewÜZ
cÖwZôv‡bi wbKU †_‡K µq Ki‡Z n‡e| f¨v‡Ui AvIZvq wbewÜZ bq Ggb cÖwZôv‡bi wbKU †_‡K µq Ki‡j DcKiY Ki †iqvZ cvIqv hv‡e bv|
ZvQvov, g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv-37(2)(KK) I 37(2)(U) Abyhvqx Aciva
msNwUZ n‡e| †m †gvZv‡eK †µZvi weiæ‡×I f¨vU AvB‡b gvgjv `v‡qi Kiv hv‡e| ZvB,
f¨v‡Ui AvIZvq wbewÜZ bq Ggb cÖwZôv‡bi KvQ †_‡K µq bv KivB †kÖq|
cÖkœ-07: f¨vU
†iwR‡÷ªkb Qvov cÖv_wgKfv‡e cY¨ Drcv`b ev †mev cÖ`vb KvR ïiæ K‡i wKQzw`b ci f¨vU
†iwR‡÷ªkb wb‡j †Kvb Amyweav n‡e wK?
DËi: f¨vU †iwR‡÷ªkvb †bqvi ci cY¨ Drcv`b ev †mev
cÖ`v‡bi KvR ïiæ Ki‡Z n‡e| KvR ïiæ Kivi ci f¨vU †iwR‡÷ªkvb †bqv AvBbm¤§Z nq| †iwR‡÷ªkb †bqvi ci KvR ïiæ Ki‡Z bv
cvi‡j ev ïiæ Kivi ci Avevi eÜ Ki‡Z PvB‡j f¨vU †iwR‡÷ªkb evwZj Ki‡Z n‡e| Z‡e,
†Kvbµ‡gB †iwR‡÷ªkb bv wb‡q KvR ïiæ Kiv hv‡e bv| †iwR‡÷ªkb †bqvi ci hw` KvR ïiæ
Ki‡Z wej¤^ nq, Zvn‡j k~b¨ `vwLjcÎ `vwLj Ki‡Z n‡e| hLb KvR ïiæ n‡e ZLb †_‡K
wbqwgZ `vwLjcÎ `vwLj Ki‡Z n‡e|
**
Courtesy:Dr. Md. Abdur Rouf Sir,Chief of VAT Wings,NBR,Dhaka
We Provide All Kinds of Taxes & Vat Consultation here !
We Provide All Kinds of Taxes & Vat Consultation here ! |