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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.
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.
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.
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.
Electronic Cash Register (ECR) and Point of Sales (POS) are automated sales system introduced for large taxpayers. This booklet describe the legal probition of using ECR or POS in te business.
VAT at trading business is an important source of Government revenue. There are several schemes are available for Trade VAT. Different scheme has different procedure.
Return s the final statments of registered or enlisted busness for a tax period. Is is the summery of all business transactions, credit and adjustments. This booklet help you to prepare a return accurately.
Credit and adjustment mechanisam make the VAT system successful to both taxpayers and tax collectors. There are many rules for credit and adjustment. All rules for credit and adjustment are describe in this booklet.
Bangladesh VAT System is Invoice or credit system. Every transaction requires an invoice. Taxpayer issues Invoices in different format in different situation. The invoicing procesures are described in this booklet.
Value Added Tax is basically an accounts-based tax system. Under VAT system, taxpayes have to maintain different types of books of accounts. The book-keeping procedures are described in this booklet.
.jpg "National Board of Revenue (NBR), Bangladesh")
