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Taxes & VAT Servic |
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A.Q.M. Rakibul
Hasan
|
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| Office of The NBR ,Dhaka,Bangladesh. |
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.
Income
–Taxes Lawyer of Bangladesh.Servics : Individual Taxation,Personal Return
Submission,Company Affairs,VAT Matters,Legal Drafting,Business contact Agreement,Deeds
of Intellectual Property Rights(USA,UK,Canada,Australia,India etc,) Well
experienced Income –Taxes Lawyer of Dhaka Taxes Bar Association,NBR,Segun
Bagicha,Dhaka-1000. Address: 3/3-A,East Rampurs,Dhaka-1219,Bangladesh.
Tel: 02-8313474 Mobile:
01776615448,01967746148.E-mail:tasnimrh@gmail.com Skype:Rakibul797
f¨vU
welqK cÖ‡kœvËi :
cÖkœ-01: Avgiv †Wvbvi dv‡ÛW cÖKí ev¯Íevqb Kwi| GB cÖK‡í
KbmvjU¨vÝx †mevi †ÿ‡Î Dr‡m f¨vU KZ©b Kiv nq| KbmvjU¨v›U A‡bK mgq mve-KbmvjU¨v›U
wb‡qvM K‡ib| mve-KbmvjU¨v›U-Gi we‡ji Ici †_‡K Dr‡m f¨vU KZ©b Kiv nq bv|
Avgv‡`i c×wZ mwVK Av‡Q wKbv †m wel‡q AbyMÖn K‡i gZvgZ w`b? [†gvt
Rwmg DwÏb, wmGdI G¨vÛ †Kv¤úvbx†m‡µUvix, Bbd«v÷ªvKPvi Bb‡f÷‡g›U d¨vwmwj‡Ukvb
†Kv¤úvbx (AvBAvBGdwm), AvBwWwe feb AvMviMuvI, XvKv|]
DËi: Avcbv‡`i
c×wZ mwVK Av‡Q| g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Gi
kZ©vs‡k G msµvšÍ weavb ewY©Z Av‡Q| ˆe‡`wkK mvnvh¨cyó †Kvb cÖK‡í hw`
†Kvb K›Uªv±i †mev cÖ`vb K‡ib Ges K›Uªv±i hw` D³ †mev cÖ`v‡bi Rb¨ †Kvb
mve-K›Uªv±i wb‡qvM K‡ib, Zvn‡j mve-K›Uªv±‡ii wej †_‡K Dr‡m f¨vU KZ©b Ki‡Z n‡e
bv, hw` K›Uªv±‡ii wej †_‡K cÖKí KZ©„cÿ Dr‡m f¨vU KZ©b K‡i _v‡K Ges KZ©‡bi ¯^c‡ÿ
`wjjvw` mve-K›Uªv±‡ii `L‡j _v‡K| mvaviYZt Giƒc cÖK‡í †Kvb K›Uªv±i KvR cvb|
K›Uªv±i D³ KvR GK ev GKvwaK mve-K›Uªv±i‡K mve-K›Uªv± cÖ`vb K‡ib| mve-K›Uªv±i
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K‡ib| wKš‘ K›Uªv±i ZLb mve-K›Uªv±‡ii wej cwi‡kva K‡ib bv| KviY, K›Uªv±i ZLbI
cÖKí KZ©„c‡ÿi wbKU †_‡K Zvi wej cvbwb| K›Uªv±i Gevi cÖKí KZ©„cÿ eive‡i Zvi wej
`vwLj K‡ib| cÖKí KZ©„cÿ K›Uªv±i‡K wej cwi‡kva K‡i| wej cwi‡kva Kivi mgq cÖ‡hvR¨
f¨vU Dr‡m KZ©b K‡i| Dr‡m KwZ©Z f¨vU miKvwi †KvlvMv‡i Rgv cÖ`vb K‡i| Rgvi ¯^c‡ÿ
†UªRvix Pvjv‡bi Kwc Ges Ges Dr‡m KZ©‡bi ¯^c‡ÿ Ôg~mK-12LÕ di‡g cÖZ¨qbcÎ
K›Uªv±i‡K cÖ`vb K‡i| K›Uªv±i D³ †UªRvix Pvjv‡bi Kwc Ges Ôg~mK-12LÕ di‡g
cÖZ¨qbc‡Îi Kwc mve-K›Uªv±i‡K cÖ`vb Ki‡e| mve- K›Uªv±‡ii wej †_‡K K›Uªv±i Dr‡m
f¨vU KZ©b Ki‡e bv| g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Gi
kZ©vsk mnR‡eva¨ bq| ZvB, Gwel‡q cÖvqktB RvZxq ivR¯^ †ev‡W©i e¨vL¨v †P‡q gvV
ch©vq †_‡K cÎ †`qv nq| m¤úªwZ RvZxq ivR¯^ †ev‡W©i bw_ bs-6(19)g~mK cÖKí I
cwi:/2010/07 ZvwiL: 03.01.2013 Gi gva¨‡g G msµvšÍ GKwU e¨vL¨v cÖ`vb Kiv n‡q‡Q|
D³ e¨vL¨vi gg©v_© Dc‡ii weei‡Yi Abyiƒc|
cÖkœ-02: GKwU cÖwZôvb C007.71 †Kv‡Wi AvIZvq c¨v‡KwRs
g¨v‡Uwiqvj ˆZix K‡i| Ôg~mK-11Õ PvjvbcÎmn mieivn cÖ`vb
K‡i| GLv‡b Dr‡m g~mK KZ©b Kivi cÖ‡qvRb Av‡Q wK?
DËi:
C007.71 evsjv‡`‡ki f¨vU e¨e¯’vq GKwU Activity Code.D‡jøL¨, evsjv‡`‡ki f¨vU e¨e¯’vq
f¨vU‡hvM¨ me
cY¨‡K Activity Code Ges f¨vU‡hvM¨ me †mev‡K Service Code cÖ`vb Kiv
n‡q‡Q| Activity Code C007.71 Gi c‡Y¨i weeiY n‡jv: Packaging Material/Products. A_©vr †Kv‡bv c¨v‡KwRs
g¨v‡Uwiqvj/†cÖvWv± ˆZix Ki‡j Zv cY¨ wn‡m‡e MY¨
n‡e| †hgb: d‡qj, c¨v‡KU, KvU©b BZ¨vw`| A‡bK cÖwZôvb Av‡Q hviv Zv‡`i cY¨ c¨vwKs
Kivi Rb¨ d‡qj, c¨v‡KU, KvU©b BZ¨vw` wb‡Riv cÖ¯‘Z bv K‡i, Ab¨ †Kv‡bv cÖwZôv‡bi
wbKU †_‡K Dnv µq K‡i| †h me cÖwZôvb d‡qj, KvU©b, c¨v‡KU BZ¨vw` cÖ¯‘Z K‡i wewµ
K‡i, Zviv Drcv`K wn‡m‡e we‡ewPZ| wKš‘ †KD †KD fyj K‡i GB KvR‡K QvcvLvbv e‡j g‡b
K‡i| D‡jøL¨, QvcvLvbv A_© n‡jv cy¯ÍK, cwÎKv ev Ab¨wKQz Qvcvi KvR Kiv| GLv‡b
Qvcvi KvRwU gyL¨| Qvcvi KvR evsjv‡`‡ki f¨vU e¨e¯’vq †mev wn‡m‡e we‡ewPZ Ges
msÁvwqZ Av‡Q| Av‡iv D‡jøL¨ †h, Qvcvi ci euvavB Kivi KvR f¨vUgy³| hv‡nvK, d‡qj,
c¨v‡KU, KvU©b BZ¨vw`‡Z wKQz Qvcvi Ask _vK‡Z cv‡i| †hgb: d‡q‡ji Ici Drcv`‡Ki
bvg, wVKvbv, eª¨vÛ BZ¨vw` Qvcv‡bv _v‡K| GLv‡b Qvcvi KvRwU g~L¨ bq| GLv‡b d‡qjwU cÖ¯‘Z Kiv
g~L¨ welq| ZvB, Bnv‡K †mevi †Kv‡Wi AvIZvq bv †i‡L c‡Y¨i ActivityCode Gi AvIZvq ivLv
n‡q‡Q|GLb Dr‡m f¨vU KZ©‡bi K_vq Avwm| AvB‡bi weavb n‡jv †h, †Kv‡bv Drcv`bKvix
hw` Ôg~mK-11Õ Pvjvb ev Ôg~mK-11Õ Pvjvb wn‡m‡e we‡ewPZ †Kv‡bv Pvjvbmn †Kvb cY¨
mieivn K‡i, Zvn‡j D³ mieivn Ô†hvMvb`viÕ wn‡m‡e we‡ewPZ n‡e bv| A_©vr D³
mieivnwU †mev mieivn bq eis cY¨ mieivn| cY¨ hw` †KD Drcv`‡Ki wbKU †_‡K µq K‡i
†Kv_vI mieivn cÖ`vb K‡i, Zvn‡j Zvi GB mieivn †hvMvb`viÕ wn‡m‡e we‡ewPZ n‡e Ges
5 kZvsk f¨vU Dr‡m KZ©b Ki‡Z n‡e| wKš‘ Av‡jvP¨ †ÿ‡Î †h‡nZz Drcv`K mivmwi
Ôg~mK-11Õ PvjvbcÎmn cY¨ mieivn K‡i‡Q, †m‡nZz GB mieivn Ô†hvMvb`viÕ †mev wn‡m‡e
we‡ewPZ n‡e bv| ZvB, GB mieiv‡ni Ici f¨vU Dr‡m KZ©‡bi Avek¨KZv †bB|
cÖkœ-03: GKRb wd«j¨vÝvi d‡UvMÖvdvi Avgv‡`i cÖwZôv‡bi wewfbœ Abyôv‡b Qwe
†Zv‡j Zvi `vwLj Kiv
we‡ji wfwˇZ Zv‡K g~j¨ cwi‡kva Kiv nq| G‡ÿ‡Î f¨v‡Ui weavb wK? [†gvnv¤§`
IqvwRDi ingvb, wmwbqi G¨vwmmU¨v›U WvB‡i±i-dvBb¨vÝ G¨vÛ G¨vKvD›Um, wW-‡bU, 6/8,
ûgvqyb †ivW, eøK-we, †gvnv¤§`cyi, XvKv-1207|]
DËi: G‡ÿ‡Î
Ô†hvMvb`viÕ wn‡m‡e 5 kZvsk nv‡i f¨vU cÖ‡hvR¨ n‡e, hv Dr‡m
KZ©b‡hvM¨|†mevwU Ô†hvMvb`viÕ †mev wn‡m‡e we‡ewPZ n‡e- Ôd‡Uv
wbg©vZvÕ †mev wn‡m‡e we‡ewPZ n‡e bv| KviY, d‡Uvwbg©vZvi msÁvq ejv Av‡Q †h, d‡Uv
cÖ¯‘ZKiY ev wdj¥ cÖwµqvKi‡Y wb‡qvwRZ †Kvb e¨w³, cÖwZôvb ev ms¯’v| Av‡jvP¨ †ÿ‡Î
whwb d‡Uv Zz‡jb Zvi †Kvb d‡Uv cÖ¯‘ZKiY ev cÖwµqvKi‡Yi ÷zwWI ev j¨ve‡iUwi †bB|
wZwb Ab¨ †Kvb j¨ve‡iUwi †_‡K d‡Uv cÖ¯‘Z ev cÖwµqvKiY K‡i mieivn w`‡”Qb| ZvB,
G‡ÿ‡Î mieivnKvixi †mevwU Ô†hvMvb`viÕ †mev wn‡m‡e we‡ewPZ n‡e| KviY, Ô†hvMvb`viÕ
†mevi msÁvq D‡jøL Av‡Q †h, †Kv‡Ukb ev `icÎ ev Ab¨weafv‡e Ki‡hvM¨ cY¨ ev †mev
mieivn Ki‡j mieivnKvix Ô†hvMvb`viÕ wn‡m‡e we‡ewPZ n‡e| Av‡jvP¨ †ÿ‡Î †hvMvb`vi
†mev wn‡m‡e wej †_‡K 5 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| Aek¨ Avcbvi
cÖwZôvbwU hw` miKvix, Avav-miKvix, ¯^vqZ¡kvwmZ cÖwZôvb, †emiKvix ms¯’v (GbwRI),
e¨vsK, exgv ev Ab¨ †Kvb Avw_©K cÖwZôvb, wjwg‡WU †Kv¤úvbx, 1 (GK) †KvwU UvKvi
AwaK evwl©K Uvb©Ifvi m¤úbœ cÖwZôvb ev wkÿv cÖwZôv‡bi †Kvb GKwUi g‡a¨ AšÍf©y³
nq, Zvn‡jB cÖ`Ë †mevwU Ô‡hvMvb`viÕ †mev wn‡m‡e we‡ePbv Kiv hv‡e|
cÖkœ-04: Drcv`b¯’j n‡Z f¨vU Pvjvbmn dvwY©Pvi mieivn Kiv n‡q‡Q| G †ÿ‡Î
Dr‡m f¨vU KZ©b Kivi wbqg wK?
DËi: Avgv‡`i
†`‡ki f¨vU e¨e¯’vq dvwY©Pvi GKwU †mev wn‡m‡e we‡ewPZ| Gfv‡e we‡ePbv Kivi Rb¨ AvB‡b
weavbAv‡Q| dvwY©Pvi †mevi Ici Drcv`b¯Í‡i f¨v‡Ui nvi 6 kZvsk Ges wecYb¯Í‡i A_©vr
†kv-iæ‡g f¨v‡Ui nvi 4 kZvsk|Z‡e, †kv-iæ‡g 4 kZvsk f¨vU w`‡Z n‡j GB
dvwY©Pv‡ii Ici Drcv`b ch©v‡q 6 kZvsk f¨vU cwi‡kva Kivi
cÖgvY¯^iƒc Ôg~mK-11Õ PvjvbcÎ cÖ`k©b Ki‡Z n‡e| cÖ‡qvR‡b Drcv`b¯Í‡i cÖ‡hvR¨
f¨v‡Ui A_© miKvix †KvlvMv‡i Rgv †`qvi cÖgvY¯^iƒc †UªRvix Pvjvb Dc¯’vcb Kiv
†h‡Z cv‡i| †kv-iæg †_‡K dvwY©Pvi mieiv‡ni †ÿ‡Î hw` Drcv`b¯Í‡i 6 kZvsk f¨vU cwi‡kv‡ai
cÖgvY Dc¯’cb Kiv bv nq, Zvn‡j 6%+4% me©‡gvU 10 kZvsk nv‡i f¨vU Dr‡m KZ©b
Ki‡Z n‡e|Drcv`b¯’j n‡Z hw` mivmwi dvwY©Pvi mieivn Kiv nq, Zvn‡j G †ÿ‡Î f¨v‡Ui
nvi n‡e 6 kZvsk| Z‡e, me `wjjvw` Drcv`b¯’‡ji wVKvbvq n‡Z n‡e| †hgb: g~j¨
ms‡hvRb K‡ii AvIZvq wbeÜb, †UªW jvB‡mÝ, AvqKi mbv³KiY msL¨v BZ¨vw`| ZvQvov,
†UÛvi `vwL‡ji mgq †Kv‡Ukvb Ges Ab¨ me `wjjvw`‡Z Drcv`b¯’‡ji wVKvbv _vK‡j GB
mieivn Drcv`b¯’j n‡Z Kiv n‡q‡Q e‡j we‡ewPZ n‡e| mieivn hLb Drcv`b¯’j †_‡K Kiv
n‡q‡Q Ges Gi mg_©‡b me `wjjvw` Av‡Q ZLb GLv‡b 6 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z
n‡e| D‡jøL¨, RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb,
2014 Gi Aby‡”Q` bs 2(1) Abymv‡i †h 37wU †mevi †ÿ‡Î Avewk¨Kfv‡e Dr‡m f¨vU KZ©b
Ki‡Z n‡e, Zvi g‡a¨ dvwY©Pvi i‡q‡Q| ZvB, G‡ÿ‡Î f¨vU PvjvbcÎ _vK‡jI Dr‡m f¨vU
KZ©b Ki‡Z n‡e|
cÖkœ-05: †kv-iæg †_‡K f¨vU PvjvbcÎ e¨ZxZ Dr‡m f¨vU
KZ©bKvixi wbKU dvwY©Pvi mieivn Kiv n‡q‡Q| GLv‡b wKfv‡e Dr‡m f¨vU KZ©b Ki‡Z n‡e?
DËi: Avgv‡`i
†`‡ki f¨vU e¨e¯’vq dvwY©Pvi GKwU †mev wn‡m‡e we‡ewPZ| Gfv‡e †mev
wn‡m‡e we‡ePbv Kivi Rb¨ AvB‡b weavb i‡q‡Q| dvwY©Pvi †mevi Ici Drcv`b¯Í‡i
f¨v‡Ui nvi 6 kZvsk Ges wecYb¯Í‡i A_©vr †kv-iæ‡g f¨v‡Ui nvi 4 kZvsk| Z‡e,
†kv-iæ‡g 4 kZvsk f¨vU w`‡Z n‡j GB dvwY©Pv‡ii Ici Drcv`b ch©v‡q 6 kZvsk f¨vU
cwi‡kva Kivi cÖgvY¯^iƒc Ôg~mK-11Õ PvjvbcÎ cÖ`k©b Ki‡Z nq| cÖ‡qvR‡b Drcv`b¯Í‡i
cwi‡kvwaZ f¨v‡Ui A_© miKvix †KvlvMv‡i Rgv †`qvi cÖgvY¯^iƒc †UªRvix Pvjvb
Dc¯’vcb Kiv †h‡Z cv‡i| †kv-iæ‡g hw` Drcv`b ¯Í‡i 6 kZvsk f¨vU cwi‡kv‡ai cÖgvY
Dc¯’vcb Kiv bv nq, Zvn‡j †kv-iæ‡g 10 kZvsk f¨vU cwi‡kva Ki‡Z n‡e| A_©vr
Drcv`b¯Í‡ii 6 kZvsk f¨vU Ges †kv-iæ‡gi 4 kZvsk f¨vU GK‡Î cwi‡kva Ki‡Z
n‡e|Av‡jvP¨ †ÿ‡Î Dr‡m f¨vU KZ©bKvixi wbKU †kv-iæg †_‡K dvwY©Pvi mieivn Kiv
n‡q‡Q| †Kv‡bv f¨vU PvjvbcÎ cÖ`vb Kiv nqwb| Zvi A_© n‡jv, GB dvwY©Pv‡ii Ici
Drcv`b ch©v‡qi 6 kZvsk f¨vU Ges †kv-iæ‡gi 4 kZvsk f¨vU Acwi‡kvwaZ i‡q‡Q| ZvB,
Dr‡m f¨vU KZ©bKvix wej cwi‡kv‡ai mgq me©‡gvU 10 kZvsk f¨vU Dr‡m KZ©b Ki‡e|
**
Courtesy:Dr. Md. Abdur Rouf Sir,Chief of VAT Wings,NBR,Dhaka
We Provide All Kinds of Taxes & Vat
Consultation here !
What is VAT ? VAT
is a TAX on final consumption which is collected at every stage of
production and Distribution rather than at the retail stage alone. Rakib's VAT
Consultancy is Well Stablished VAT Services in the Country.We Provide Better
Customer Services first.Our Services: All kinds of VAT Services As Such:
Musak-11, Musal-7, Musak-1 and all.
Reality of VAT: We Need to Know for myself and for the country: VAT is a Modern Tax System Which is Running Over 100 Countries Around the World.The Goodwill of VAT Remains WorldWide As Indirect Tax.So that in Bangladesh at 11 June- 1991,A VAT BILL has Proposed at The National Parliament and it has Approved at 9,July.In the Financial Year 1991-1992, The Government has Collected Amount Taka=1,695 Crors in this Sector.In the Financial Year 2010-2011, The Government has Earned in this Sector Amount Taka=95,188 Crors Which is Containing 10% Of The Total Domestic Production and Containing 35% Of The National Tax Revenues.So that The Importance of VAT in the Economy of Bangladesh is many more!
Reality of VAT: We Need to Know for myself and for the country: VAT is a Modern Tax System Which is Running Over 100 Countries Around the World.The Goodwill of VAT Remains WorldWide As Indirect Tax.So that in Bangladesh at 11 June- 1991,A VAT BILL has Proposed at The National Parliament and it has Approved at 9,July.In the Financial Year 1991-1992, The Government has Collected Amount Taka=1,695 Crors in this Sector.In the Financial Year 2010-2011, The Government has Earned in this Sector Amount Taka=95,188 Crors Which is Containing 10% Of The Total Domestic Production and Containing 35% Of The National Tax Revenues.So that The Importance of VAT in the Economy of Bangladesh is many more!