VAT

VAT

Budget Instruction 2014

Publish Date : 08/06/2014

Value Added Tax Budget 2014 Instruction

VAT Strategic Statement 2013-2018

Publish Date : 08/01/2014

VAT Strategic Statement 2013-2018

Bangladesh Value Added Tax System: Limitation in terms of theoretical and practical aspect and ways to overcome the limitations

Publish Date : 04/07/2013

Bangladesh Value Added Tax System: Limitation in terms of theoretical and practical aspect and ways to overcome the limitations by Md. Farid Uddin, Member, National Board of Revenue was presented on the occassion of National VAT Day 2012.

Value Added Tax and Supplementary Duty Act, 2012 Implementation Plan

Publish Date : 24/06/2013

Government has taken a plan to implement Value Added Tax and Supplementary Duty Act, 2012.  Implementation of this plan is already started. The new VAT act will be implemented from 1 July, 2015 by implementing this plan.

Booklet-16: Offence, penalty and appeal

Publish Date : 31/05/2013

There are provisions of penalty for different offence in the VAT act. In this booklet, the adjudication and appeal processes are described in details.

Booklet-15: Duty Drawback

Publish Date : 31/05/2013

Drawback is the tax refund against export. Duty exemption and Drawback Office (DEDO) is responsible for approving drawback. This booklet details the drawback process.

Booklet-14: VAT on Exports

Publish Date : 31/05/2013

Export is Zero-rated. All imports and local purchase related to export is also zero-rated. But there are some procedure to avail these benefits. The benefits and procedure to avail are described in this booklet.

Booklet-13: VAT on Imports

Publish Date : 31/05/2013

VAT is applicable on most of the imports. Moreover, Advance Trade VAT (ATV) is applicable on certain imports. The procedures for VAT at import stage are described in this booklet.

Booklet-12: Procedure for Banking, Non-banking and Insurance sectors

Publish Date : 31/05/2013

The working process of banking, non-banking financial institutions, and insurance are different from general procedure. Standard procedure for these sectors are included in this booklet.

Booklet-11: Use of Stamp and Bandrole

Publish Date : 31/05/2013

Cigarette, bidi, soft drink, mineral water and toilet soap are most important source of revenue. Use of Banderole and stamps are compulsory for these sectors. This booklet is user guide for these industries.