Advance Trade VAT (ATV)

Advance Trade VAT wK?

GwUwf njv g~jZ: eemvqx chvqi fvU| eemvqx chvq fvU Av`vq Kiv Avgv`i `k ek KwVb| KviY, Avgv`i `k GvKvDwUs wmg vvW bq| ZvQvov, g~mK ckvmb Rbeji Afve iqQ| G mKj KviY, eemvqx chvqi fvU Avg`vwb chvq AMxg Av`vq Ki bqv nq| Avg`vwb chvq Av`vq Kiv GB fvUK GwUwf ejv nq| eZgvb GwUwfi nvi 3%| GwUwf 3% nIqvi KviY njv, eemvqx chvq 20% g~j mshvRb ne Abygvb Ki, 20% Gi Ici 15% A_vr gvU g~ji Ici 3% GwUwf Av`vq Kiv nq| Avg`vwb chvq GwUwf wnmve Kivi m~ wbgic: ATV: Assessable Value + CD + SD (hw` _vK) + RD (if applicable) = hv nq Gi Ici X 20% wnmve Ki c~ei GvgvDUi mv_ hvM KiZ ne| Gi Ici X 3% = ATV Tk 10,000.00 + 2,000.00 (CD) + 3,600.00 (SD) = 15,600.00 X 20% = 3,120.00. 15,600.00 + 3,120.00 = 18,720.00 x 3% = 561.60 ATV.

GwUwf msv eZgvb cPwjZ GmAviI wbg `qv njv:

MYcRvZx evsjv`k miKvi RvZwq ivR^ evW XvKv [g~j mshvRb Ki]
cvcb ZvwiLt 27 R, 1417 ev/ 10 Ryb, 2010 wLv GmAviI bs 207-AvBb/2010/556-g~mK|- g~j mshvRb Ki AvBb, 1991 (1991mbi 22 bs AvBb) Gi aviv 72, aviv 6 Gi Dc-aviv (4) Gi mwnZ cwVZe, G c` gZvej RvZxq ivR^ evW GZviv wbgwjwLZ wewagvjv cYqb, Kwij: 1| msw wkivbvgv|- GB wewagvjv evwYwRK Avg`vwbKviK KZK Avgv`vwbKZ cYi cieZx mieivni Ici AvivcYxq g~j mshvRb Ki [AwMg Av`vq [Advance Trade VAT(ATV )]] wewagvjv, 2010 bvg AxfwnZ nBe| 2| msv| - welq ev cmi cwicx wKQz bv _vwKj, GB wewagvjvq(K) AvBb A_ g~j mshvRb Ki AvBb, 1991 (1991 mbi 22s AvBb); (L) evwYwRK Avg`vwbKviK A_ AvBbi aviv 2 Gi `dv(__) G ewYZ evwYwRK Avg`vwbKviK;

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(O) (P) KgKZv; (Q) wbeb A_ AvBbi aviv 15 G ewYZ wbeb| 3| cqvM I AchvRZv |- (1) evwYRK Avg`vwbKviK KZK Avg`vwbKZ cYi cieZx mieivni Ici c`q g~mK wewa 6 Gi weavb Abyhvqx [Avg`vwb chvq AwMg cwikvahvM] nBe| [(2) g~j mshvRb Ki wewagvjv, 1991 G weaZ dig g~mK-1 ev dig g~mK- 1K ev dig g~mK-1N ev dig g~mK-1N ev dig g~mK-7 Gi gvag wbewZ Drcv`K eZK Avg`vwbKZ DcKiY I g~jabx hcvwZ, hvsk Gi Ges cY cwienY eeZe mgy`Mvgx RvnvR Avg`vwbi GB wewagvjv chvR nBe bv|] 4| g~mK KgKZvK `vwqZ c`vb|- GB wewagvjvi Awab c`q g~mK [AwMg Av`vqi ] Dk Kwgkbvi Ae Kvgm I Kwgkbvi, g~j mshvRb Ki Zvnvi Awa KgiZ g~mK KgKZvMYi ga nBZ Kvbv KgKZvK `vwqZ c`vbmn cqvRbxq wb`kbv w`Z cvwieb| 5| g~mK wbicY|- (1) evwYwRK Avg`vwbKviK KZK Avg`vwbKZ cYi cieZx mieivni Ici AvivcYxq g~mK Dc-wewa (2) G ewYZ nvi wbiwcZ nBe| (2) evwYwRK Avg`vwbKviK KZK cY Avg`vwbi mgq ky kb `vwLjKZ wej Ae GwUZ k~ KgKZv KZK cYi Abygvw`Z vqbhvM g~j (Assessable Value) Gi mwnZ Avg`vwb I m~iK , hw` _vK, MYbv Kwiqv Dnvi mwnZ 20 (wek) kZvsk g~j mshvRbc~eK megvU g~ji Ici 3 (wZb) kZvsk nvi g~mK 1[AwMg Av`vq ] KwiZ nBe| 6| g~mK KZb cwZ |-(1) wewa 5 Gi Dc-wewa (2) Gi Aaxb wbiwcZ g~mK Avg`vwb kb Avg`vwbKZ cY Pvjvbi wej Ae GwU vqb mgv nIqvi ci Pvjvb Lvjvmi Abygv`b c`vbi c~e Drm KZb KwiZ nBe| (2) Kvbv evwYwRK Avg`vwbKviK KZK Avg`vwbKZ cYi wecixZ 1[AwMg g~j mshvRb Ki cwikva] Kwievi ci cKZ g~j mshvRbi wfwZ wefvMxq KgKZvi Abygv`b mvc Avg`vwbKZ cY mieivn Kwij hw` c`q g~j mshvR Ki Acv MZxZ iqvZi cwigvY ewk nq Ze wZwb AvBbi aviv 67 Ges g~j mshvRb Ki wewagvjv, 1991 Gi wewa 34K AbymiYc~eK AwZwi cwikvwaZ Ki diZ `vwe KwiZ cvwieb| (7) iwnZKiY I ndvRZ |- GZviv RvZxq ivR^ evWi 15B fv` 1411/30 AvM 2004 ZvwiLi GmAviI bs-260-AvBb/2004/431-g~mK Gi gvag RvwiKZ Avg`vwbKZ cYi Ici, cYi wewbgq weq ev nvii , Avivcbxq g~j mshvRb Ki (AwMg cwikva ) wewagvjv, 2004 iwnZ Kiv nBj| Ze kZ _vK h, Dic iwnZKiY mI Dnvi Aaxb Awbb Kvbv Kvhg Ggbfve AevnZ _vwKe hb Dnv iwnZ nq bvB|

wej Ae GwU A_ AvBbi aviv 2 Gi `dA (```) G ewYZ wej Ae GwU; cZKviK ev Drcv`K A_ AvBbi aviv 2 Gi `dv (_) G ewYZ cZKviK ev Drcv`K g~mK A_ AvBbi aviv 3 G ewYZ g~j mshvRb Ki; g~mK KgKZv A_ AvBbi aviv 20 Gi Aaxb wbhy Kvbv g~j mshvRnb Ki

RvZxq ivR^ evWi Av`kg W. gvt mwn`yj Bmjvg c_g mwPe (g~mK-bxwZ I evRU)

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GwUwf msv eZgvb cPwjZ mvaviY Av`k wbg `qv njv: MYcRvZx evsjv`k miKvi RvZxq ivR^ evW XvKv| [g~j mshvRb Ki ] Av`k
mvaviY Av`k bs-59/g~mK/2011 wLv ZvwiLt 09 Ryb, 2011

RvZxq ivR^ evWi cvcb GmAviI bs-178-AvBb/2011/601-g~mK ZvwiL-09Ryb, 2011 Gi gvag evwYwRK Avg`vwbKviK KZK Avg`vwbKZ cYi cieZx mieivni Dci Avivcxq g~j mshvRb Ki (Drm KZb) wewagvjv, 2010 mskvab Kiv nqQ| 02| g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (__) G evwYwRK Avg`vwbKviKi msvq Dj-L Kiv nqQ h, evwYwRK Avg`vwbKviK ewjZ Ggb ewK eySvBe, whwb ZrKZK c_g Zdwmj Dwj-wLZ cY eZxZ Ab hKvbv cY Avg`vwbc~eK cYi Kvbic AvKwZ, cKwZ, ewk ev YMZ cwieZb bv Kwiqv cYi wewbgq AbKvbv ewi wbKU weq ev Abweafve nvi Kib| GB msv Abymvi wbgwjwLZ cY nvwiZ nBjI D mg~n AbyQ`-1 G Dwj-wLZ wewagvjv Abymvi Avg`vwbKZ cYi cieZx mieivni Dci AwMg g~j mshvRb Ki [Advance Trade VAT (ATV)] Av`vqhvM ne bv; (K) miKvwi, Avav-miKvwi I ^vqZkvwmZ msv, RvwZmsNfy msv, `~Zvevm, wekl myweavcv ew I msv, wkv cwZvb I agxq cwZvb KZK weq/ nvii Rb bn Ggb Avg`vwbKZ cY; (L) Customs Act, 1969 (Act IV of 1969) Gi section 13 Gi Aaxb e jvBm ev e iwRkbcv mivmwi ivwbgyLx wk cwZvb, cQb ivwbgyLx wk cwZvb I wWc-vgwUK eWIqvi nvDm KZK e jvBmi AvIZvq Avg`vwbKZ cY; (M) miKvwi, Avav-miKvwi I ^vqZkvwmK msv, evsK, exgv I GbwRIZ `ic ev Kvhv`ki wfwZ hvMvb`vi wnme mieivni Dk Avg`vwbKZ cY; (N) Customs Act, 1996 (Act IV of 1969) Gi Aaxb cYxZ hvx (AchUK) evMR wewagvjvi AvIZvq weq/nvii Rb bn Ggb Avg`vwbKZ cY; (O) The Presidents (Remunaretion and Previliges ) Act 1975 Abymvi gnvgvb ivcwZ KZK Avg`vwbKZ cY; (P) gvbbxq msm` m`mMY KZK AevnwZ myweavi AvIZvq Avg`vwbKZ Mvwo A_ev wRc; (Q) AfixY m` wefvMi cvcb GmAviI bs- 61-AvBb/92/1444/ ZvwiL: 17/03/1992 Gi AvIZvq vY wnme Avg`vwbKZ cY; (R) AfixY m` wefvMi cvcb GmAviI bs-36-AvBb/93/1502/ ZvwiL: 15/02/1994 Gi AvIZvq A I ewai`i Rb Avg`vwbKZ cY; (S) AfixY m` wefvMi viK bs 9(41) NBR/Cus-IV/72/246 dt. 10.04.1981 Gi AvIZvq wWd vi wnme Avg`vwbKZ cY ; (T) RvZxq ivR^ evWi cvcb GmAviI bs- 542 Gj/84/886/Kvm ZvwiL: 10/12/1984 Gi AvIZvq mvgwqK Avg`vwb wnme Avg`vwbKZ cY; Ges

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(U) RvZxq ivR^ evW KZK Abygv`bi wfwZ miKvwi cKi AvIZvq Avg`vwbKZ cY| 03| g~j mshvRb Ki wewagvjA, 1991 Gi wewa 38 G c` gZvej G Av`k Rvix Kiv njv| 04| GZ`viv A evWi 10 Ryb, 2010 wLv ZvwiLi mvaviY Av`k bs- 21/g~mK/2010 iwnZ Kiv nBj|

RvZxq ivR^ evWi Av`kg [W. gvt mwn`yj Bmjvg ] c_g mwPe (g~mK-bxwZ I evRU)

GwUwf msv KwZcq wUcm:

1| Avg`vwb chvq GwUwf cwikva Ki Avmvi ci, eemvqx chvq cY wewi wbqg|
Avg`vwb chvq cwikvwaZ 15% fvU Ges 3% GwUwf iqvZ wbZ nj eemvqx chvq g~j NvlYv c`vb Ki 15% fvU cwikva KiZ ne| fvU msv mKj `wjjvw` msiY KiZ ne| Zvnj, 15% fvU Ges 3% GwUwf iqvZ bqv hve| g~j NvlYv bv w`q, eemvqx chvq 2% fvU cwikva Ki cY wew Kiv hvq| m Avg`vwb chvq cwikvwaZ 15% fvU Ges GwUwf iqvZ cvIqv hve bv| eemvqx chvq g~j mshvRb hw` 20% nq, Zvnj g~mK c`vb KiZ ne bv| g~mK-11 Pvjvb mxj w`q cY wew KiZ ne| mxj Dj-L _vKe h, G Pvjvbc c`wkZ g~mK . . . . . . . . . . Kvg nvDm/kbi wej-Ae-GwU bs-. . . . . . . . . . . . . . ZvwiL: . . . . . . . . . . . . Gi gvag cwikva Kiv nqQ|

2| `ici wecixZ Avg`vwbKZ cY mieivn|

`ici wecixZ cY we`k _K Avg`vwb Ki mieivn Kivi Avg`vwb chvq GwUwf chvR ne bv| G welqwU AbKi Rvbv bv _vKvi KviY Avg`vwb chvq GwUwf Av`vq Kiv nq| cieZxZ mieivn chvq Avevi Drm g~mK KZb Kivi mgq RwUjZvi mw nq| wbqg njv, Ggb Avg`vwb chvq cY vqbi mgq `ic ev Kvhv`k `vwLj KiZ ne| Zvnj Avg`vwb chvq GwUwf KZb Kie bv| [c~ei Av`ki AbyQ` bs-2(M) `Lyb]| mieivn chvq hvMvb`vi wnmve 4% g~mK Drm KZb Kie|

3| wki DcKiY Ges g~jabx hcvwZi Ici GwUwf chvR ne bv|

Dcii GmAviI Abymvi g~mK-7 dig Dwj-wLZ g~jabx hcvwZ; g~mK-1, g~mK-1K, Ges g~mK-1N dig Dwj-wLZ DcKiYi Ici GwUwf chvR ne bv| D cY Avg`vwb KiZ nj, Avg`vwb chvq cY vqbi mgq g~mK wefvM KZK Abygvw`Z D digmg~n `vwLj KiZ ne|

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