Handbook of Value Added Tax

Handbook of Value Added Tax & Supplementary Duty based on the new
“Value Added Tax & Supplementary Duty Act 2012”

Prepared by

Farid Mohammad Nasir

Application Level
S. F. AHMED & CO.

Edition 1.0.0
(Language Edition)

Email: farid.pq@gmail.com
Facebook: http://facebook.com/farid.pq
LinkedIn: http://bd.linkedin.com/in/faridpq
Table of Contents
0. Prelude ............................................................................................................................................... 03
1. Index of Value Added Tax & Supplementary Duty Act 2012 ................................................................ 04
2. Uniform VAT Rate............................................................................................................................... 03
3. Supplementary Duty .......................................................................................................................... 03
4. Turnover Tax ...................................................................................................................................... 03
5. Bookkeeping ...................................................................................................................................... 03
6. Registration ........................................................................................................................................ 03
7. Rebate ................................................................................................................................................ 03
8. VAT Deduction at Source (VDS)........................................................................................................... 03
9. Table of Concordance (Act) ................................................................................................................. 04
10. Index of Value Added Tax & Supplementary Duty Rules 2016 ............................................................. 11
11. Table of Concordance (Rules) ............................................................................................................. 11
12. VAT Form ........................................................................................................................................... 14
13. Bibliography ....................................................................................................................................... 15

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Prelude
The sole objective of this handbook is to help introduce the readers with the new Value Added Tax &
Supplementary Duty Act 2012 and Value Added Tax & Supplementary Duty Rules 2016.

You might have already known that the new VAT Act is going to be effective from 1 st July 2016 as per the
government latest instruction published in a Gazette on 19th April 2015 and in this connection the NBR has
already finalized the draft Value Added Tax & Supplementary Duty Rules 2016 but yet to publish the VAT & SD
Rules in Gazette.

If the new VAT & SD Act becomes effective from 1st July 2016, the complete form of this handbook will be made
available by July 2016 i.e. the chapters 2 to 8 will be included in the next form of Edition.

First Edition (Language Edition) : February 2016

Best regards

Farid Mohammad Nasir

Date: 21 February 2016

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 Index of the VAT & SD Act 2012
# Chapter Name Section
Chapter 1 Preliminary 1-3
Chapter 2 VAT Registration And Turnover Tax Enlistment 4-14
Chapter 3 Imposition Of VAT 15-26
Chapter 4 Manner of VAT Collection 27-44
Chapter 5 Assessment Of Net Payable Tax By The Taxpayer and Payment Thereof 45-50
Chapter 6 Tax Invoices and Other Document 51-54
Chapter 7 Imposition and Collection of Supplementary Duty 55-62
Chapter 8 Imposition and Collection of Turnover Tax 63
Chapter 9 Filing Of Return and Amendments Thereto 64-67
Chapter 10 Carry Forward of Negative Net Amount and Refunds 68-72
Chapter 11 Tax Determination by the Commissioner 73-77
Chapter 12 Value Added Tax Authority 78-89
Chapter 13 Audit and Investigation 90-94
Chapter 14 Recovery of Arrear Tax 95-106
Chapter 15 Maintenance of Forms, Notices and Records 107-110
Chapter 16 Offence, Trial and Punishment 111-120
Chapter 17 Appeals and Revisions 121-125
Chapter 18 Miscellaneous 126-139

Table of Concordance
VAT & SD VAT Act VAT & SD
# VAT & SD Act 2012 Act 2012 1991 Rules
2016
Chapter 1
Preliminary
1. Short title and commencement Section 1 Section 1
2. Definitions Section 2 Section 2 Rule
3,27,30
3. The Act to prevail Section 3 Section 2A
Chapter 2
VAT Registration And Turnover Tax Enlistment
4. Persons required to be registered for VAT Section 4 Section 15
5. Registration of central, or branch unit Section 5 Section 15(2) Rule 4
Proviso
6. VAT registration Section 6 Section 15 Rule 4
7. Publication and preservation of a list of registered Section 7 Rule 10
persons
8. Voluntary VAT registration Section 8 Section 17 Rule 6
9. Cancellation of VAT registration Section 9 Section 19 Rule 8
10. Persons required to be enlisted and their enlistment Section 10 Rule 5
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11. Cancellation of enlistment Section 11 Section 19 Rule 9
12. Registration or enlistment, by the Commissioner, suo Section 12 Rule 7
moto, of persons required to be registered or enlisted
13. Responsibility of a registered or enlisted person to Section 13 Rule 13
display certificates
14. Responsibility of a registered or enlisted person to Section 14 Section 18 Rule 12
keep informed of changes in information
Chapter 3
Imposition of VAT
15. Imposition of VAT Section 15 Section 3
16. Persons liable to pay value added tax Section 16 Section 3(3)
17. Supplies made within Bangladesh Section 17
18. Registered Supplier and registered recipient Section 18
19. VAT Agent of non-residents Section 19 Rule 16
20. Imported services reverse charged to recipient Section 20 Section
21. Zero-rated supplies Section 21 Section 3(2)
22. Land outside Bangladesh Section 22
23. Supply of goods for export Section 23 Section3(2a) Rule 56
24. Supply of zero- rated services Section 24 Section3(2)
25. Travel Agent and tour operators Section 25 Rule 18
26. Exempted supplies, or exempted imports Section 26 Section 14
Chapter 4
Manner of VAT Collection
Part-A (On Imports)
27. Manner of VAT collection on taxable imports Section 27 Section 6
28. Determination of value of taxable imports Section 28 Section 5
29. Determination of value of re-imported goods Section 29
30. Imports for exports Section 30
31. Payment of advance tax on import and its Section 31 Rule 19
Chapter 4
Manner of VAT Collection
Part-B (On General Supplies)
32. Determination of value of the taxable supply Section Section 5 Rule 21, 22
32(4,6)
33. Time of payment of VAT on taxable supplies Section 33 Section 6
34. Progressive or periodic supplies Section 34
35. Single and multiple supplies Section 35
Chapter 4
Manner of VAT Collection
Part-C (On Special Supplies)
36. Sale of an establishment as a going concern Section 36 Rule 22
37. Rights, options, and vouchers Section 37
38. Supply of prepaid telecommunications products or Section 38 Rule 23
services
39. Lotteries, lucky draws, housie, raffles, and similar Section 39 (Rule 35)
undertakings
40. Value of in-kind benefits given to an employee or Section 40

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 officer
41. Lay-by sales Section 41
42. Cancelled transactions Section 42
43. Sale of property to pay off a debt Section 43 Rule 24
44. Vending machines Section 44
Chapter 5
Assessment Of Net Payable Tax By The Taxpayer and Payment Thereof
45. Manner of assessing net payable tax on supplies and Section 45 Rule 25
payment thereof
46. Input tax credit Section 46 Section 9 Rule 42
47. Partial input tax credit Section 47 Rule 26
48. Adjustments Section 48 Rule 30
49. Tax withheld at source and increasing adjustment by Section 49 Section Rule 37,38
withholding entity 6(4aa)
Chapter 6
Tax Invoices and Other Document
50. Decreasing adjustment by the supplier after the tax Section50 Rule 39
withheld at source
51. Tax invoices Section 51 Section 32 Rule 42
52. Credit notes and debit notes Section 52 Rule 17A
53. Integrated tax invoice and withholding certificate Section 53
54. Other provisions relating to tax documents Section 54 Rule 41
Chapter 7
Imposition and Collection of Supplementary Duty
55. Imposition of supplementary duty Section 55 Section 7
56. Persons liable to pay supplementary duty Section 56
57. The value for imposition of supplementary duty Section 57 Section 7
58. Special schemes for tobacco and alcoholic goods Section 58
59. Collection of supplementary duty on imports Section 59 Section 7
60. Collection of supplementary duty on supplies. Section 60 Section 7
61. Presumed supply of goods subject to supplementary Section 61
duty
62. Decreasing adjustments for supplementary duty Section 62 Rule 45
Chapter 8
Imposition and Collection of Turnover Tax
63. Imposition and collection of turnover tax Section 63 Section 8 Rule41, 46
Chapter 9
Filing Of Return and Amendments Thereto
64. Filing of return Section 64 Section 35 Rule 47,51
65. Late filing of return Section 65 Rule 48
66. Amendments to return Section 66 Rule 49
67. Filing of complete, additional, or alternative returns Section 67 Rule50
Chapter 10
Carry Forward of Negative Net Amount and Refunds
68. Carry forward and refund of negative net amount Section 68 Rule
52,53,54
69. Refunds without carry forward of net negative Section 69
amounts of money
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70. Application of the refunded money Section 70 Rule 54
71. Refund of taxes paid by diplomats and other Section 71 Rule 55(56)
international organizations
72. Refund or adjustment of taxes paid in excess Section 72 Section 67 Rule 52
Chapter 11
Tax Determination by the Commissioner
73. Tax determination Section 73
74. False declaration by the recipient of a supply Section 74
75. False statement by supplier Section 75
76. Grant of tax benefit or its negation Section 76 Rule 58
77. Admissibility of tax determination notice Section 77
Chapter 12
Value Added Tax Authority
78. Value Added Tax Authority and officers thereof Section 78 Section 20
79. Duties and responsibilities of the VAT Authority Section 79 Section 23
80. Power of the Board to amend or alter an order or Section 80 Rule 59
decision of a VAT officer
81. Delegation of Power Section 81 Section 22
82. Assistance to VAT officers Section 82 Section 24
83. Power to enter and search by VAT officers Section 83 Section 26 Rule 61,64
84. Seizure of goods and disposal thereof Section 84 Section 27 Rule 61,63
85. Imposition of monetary penalty for non-compliances Section 85 Section 37 Rule 65
or irregularities
86. Monetary limits of the VAT officers in initiating a Section 86 Section 40
proceeding for adjudication
87. Power to summons Section 87 Section 25
88. Powers and functions of the Customs Officers Section 88
89. Confidentiality Section 89 Section
Chapter 13
Audit and Investigation
90. Audit and investigation of a taxpayer’s economic Section 90 Section 26a
activities
91. Powers of the VAT officers Section 91 Section 21 Rule 61,64
92. Supervised supply, observation and surveillance Section 92 Section 26b Rule 66
93. Multiple departmental audits Section 93
94. Special audit Section 94
Chapter 14
Recovery of Arrear Tax
95. Recovery of arrear tax Section 95 Section 55 Rule 69-92
96. Power of VAT officer under the Code of Civil Section 96 Section 48a
Procedure
97. Change in jurisdiction for recovery of arrear tax Section 97
98. Disposal of money or security recovered Section 98 Section 29
99. Government lien on the immovable property of the Section 99 Rule 74
defaulting taxpayer and attachment thereof
100. Seizure of goods, sale of such goods and disposal of Section 100 Section 29
the sale proceeds thereof
101. Liabilities and obligations of the representative Section 101
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102. Responsibilities of receivers Section 102 Rule 93
103. Liability of directors or entrepreneurs of any company Section 103 Rule 27
or association of persons or of property development
joint venture
104. Continuity of partnerships or unincorporated Section 104
associations
105. Death or insolvency of a taxpayer Section 105 Section 63,64
106. Payment of arrear tax by installments Section 106 Rule 94
Chapter 15
Maintenance of Forms, Notices and Records
107. Keeping of records and accounts Section 107 Section 31 Rule95
108. Authentication of forms, notices and documents Section 108 Section 34a
109. Service of notices Section 109
110. Authenticity of documents Section 110
Chapter 16
Offence, Trial and Punishment
111. Offences relating to VAT registration certificate or Section 111 Section 37
turnover tax certificate and tax invoice, and
punishment thereof
112. Offence and punishment relating to false or Section 112 Section 37
misleading statement or description
113. Offence and punishment for obstructions Section 113 Section 37
114. Investigation, trial and appeal of the offence Section 114 Section 42 Rule 96
115. Additional Power of the Judicial Magistrate or the Section 115
Metropolitan Magistrate
116. Offence committed by any company, association of Section 116
persons or property development joint venture
117. Abettor of offence Section 117
118. Prior approval before filing a case Section 118
119. Compoundability of the offences Section119 Section Rule 97
120. Fine additional to the tax payable Section 120
Chapter 17
Appeals and Revisions
121. Appeal to Commissioner (Appeal) Section 121 Section 42
122. Appeal to Appellate Tribunal Section 122 Section 42
123. Burden of proof in a proceeding Section 123
124. Revision by the High Court Division Section 124
125. Alternative dispute resolution Section 125 Section 41(a)- Rule (98)
41(k)
Chapter 18
Miscellaneous
126. Tax exemption by the Government Section 126 Section 14
127. Imposition of interest on payable tax Section 127 Section 37(3)
128. Online performance of functions, filing of return and Section 128
payment of tax, etc.
129. Bar to the lodgement of suits in the Court Section 129 Section 61
130. Appointment of VAT Consultant Section 130 Rule 109
131. Correction of clerical mistakes, etc. Section 131 Section 71

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132. Certified copy of documents Section 132 Section 34a Rule 115
133. Issuance of VAT clearance certificate Section 133 Rule 116
134. Acts to be done through a private organization Section 134
135. Power to make rules Section 135 Section 72
136. Publication of translated English text Section 136 Section 72a
137. Repeal and savings Section 137 Section 73
138. Tax accounting during transition Section 138
139. Agreements entered into after the introduction of this Section 139
Act

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 Index of the VAT & SD Rules 2016 (Final Draft)
# Chapter Name Rule
Chapter 1 Preliminary 1-2
Chapter 2 VAT Registration and Turnover Tax Enlistment 3-15
Chapter 3 Imposition of VAT 16-18
Chapter 4 Manner of VAT Collection 19-24
Chapter 5 Assessment of Net Payable Tax by the Taxpayer and Method of Payment 25-39
Thereof, Deduction at Source
Chapter 6 Bookkeeping of Value Added Tax and Turnover Tax 40-44
Chapter 7 Adjustment of Supplementary Duty 45
Chapter 8 Adjustment of Turnover Tax 46
Chapter 9 Filing Of Return and Amendments Thereto 47-51
Chapter 10 Carry Forward of Negative Net Amount and Refunds 52-57
Chapter 11 Tax Determination by the Commissioner: Tax Benefit Negation 58
Chapter 12 Value Added Tax Authority 59-65
Chapter 13 Audit and Investigation 66-67
Chapter 14 Recovery of Arrear Tax 68-94
Chapter 15 Maintenance of Forms, Notices and Records 95
Chapter 16 Offence, Trial and Punishment 96-97
Chapter 17 Appeals and Revisions 98-108
Chapter 18 Miscellaneous 109-119

Table of Concordance
# Particulars VAT & SD VAT & SD
Rules 2016 Act 2012
Chapter 1
Preliminary
1. msw¶ß wk‡ivbvg I cÖeZ©b Rule 1
2. msÁv Rule 2
Chapter 2
VAT Registration and Turnover Tax Enlistment
3. wbeÜb ev ZvwjKvfzw³i mxgv MYbv Rule 3 Section
2(48,57)
4. wbe܇bi Av‡e`b I wbeÜb cÖ`vb Rule 4 Section 6
5. ZvwjKvfzw³i Av‡e`b I ZvwjKvfzw³KiY Rule 5 Section 10
6. †¯^”Qv wbeÜb Rule 6 Section 8
7. Kwgkbvi KZ©„K ¯^-D‡`¨v‡M wbewÜZ ev ZvwjKvfzw³KiY Rule 7 Section 12
8. g~mK wbeÜb evwZj Rule 8 Section 9
9. Uvb©Ifvi Ki ZvwjKvfzw³ evwZj Rule 9 Section 11
10. wbewÜZ ev ZvwjKvfz³ e¨w³e‡M©i ZvwjKv Rule 10 Section 7
11. e¨emvq mbv³KiY msL¨vi e¨envi Rule 11 (Rule 117)
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 12. cwiewZ©Z Z_¨ AewnZKiY Rule 12 Section 14
13. e¨emv‡qi ¯’vb cwieZ©b Rule 13
14. wbeÜb mb`cÎ ev ZvwjKvfzw³c‡Îi bKj (Duplicate) D‡Ëvjb Rule 14
15. μvwšÍKvjxb wbeÜb ev ZvwjKvfzw³ Rule 15
Chapter 3
Imposition of VAT
16. g~mK G‡R›U Rule 16 Section 19
17. g~mK G‡R›U wb‡qvM Rule 17
18. Uªv‡fj G‡R›U Ges U¨yi Acv‡iUi Rule 18 Section 25
Chapter 4
Manner of VAT Collection
19. Avg`vwb ch©v‡q cwi‡kvwaZ AvMvg Ki mgš^q I †diZ Rule 19 Section 31
20. cYwenxb Ki‡hvM¨ mieiv‡ni Ki wba©viY Rule 20 Section 32(4)
21. AvevwmK feb weμ‡q g~mK cwi‡kva Rule 21 Section 32(6)
22. Pjgvb e¨emvq weμ‡qi c×wZ Rule 22 Section 36
23. AvMvg g~j¨ cwi‡kvwaZ †Uwj‡hvMv‡hvM †mev MÖnYKvix ev `ªe¨ e¨enviKvix e¨w³ Rule 23 Section 38
KZ©„K †iqvZ MÖnY c×wZ
24. AwbewÜZ cvIbv`vi KZ©„K FY cwi‡kv‡a m¤úwË weμ‡qi c×wZ Rule 24 Section 43
Chapter 5
Assessment of Net Payable Tax by the Taxpayer and Method of Payment Thereof,
Deduction at Source
25. Ki cwi‡kva c×wZ Rule 25 Section 45
26. AvswkK DcKiY Ki †iqvZ MÖnY Rule 26 Section 47
27. mgš^q^ NUbv cªev‡ni ‡¶‡Î mieiv‡nvËi mgš^q^ c×wZ Rule 27 Section 2(71i,
87, 103)
28. Abv`vqx c‡Yi Rb¨ mieiv‡nvËi mgš^q^ Rule 28
29. e¨vswKs e¨e¯’vi gva¨‡g A_© cwi‡kva bv Kivi Kvi‡Y mgš^q Rule 29
30. e¨w³MZ D‡Ï‡k¨ (private purposes) e¨eüZ m¤ú‡`i †¶‡Î Rule 30 Section 2(71d,
mgš^q 48d)
31. wbewÜZ nIqvi †¶‡Î DcKiY Ki I g~mK mgš^q Rule 31
32. wbeÜb evwZ‡ji cwi‡cÖw¶‡Z mgš^q Rule 32
33. cybwe©μ‡qi Rb¨ μxZ e¨eüZ (second-hand) c‡Y¨i †¶‡Î mgš^q Rule 33
34. exgv msμvšÍ mgš^q Rule 34 Section
35. jUvwi, jvwK-Wª, i¨vdj Wª, nvDwR Ges Abyiƒc Kvh©μ‡gi †¶‡Î mgš^q Rule 35 (Section 39)
36. Kinvi cwieZ©‡bi †¶‡Î mgš^q Rule 36
37. AwbewÜZ mieivn MÖnxZv KZ…©K Dr‡m KwZ©Z g~j¨ ms‡hvRb Ki cwi‡kva Rule 37 Section 49(3b)
38. wnmve iÿY Kg©KZ©v KZ©„K AwbewÜZ mieivn MÖnxZvi c‡ÿ Dr‡m g~j¨ Rule 38 Section 49(3b)
ms‡hvRb Ki KZ©b I cwi‡kva
39. Dr‡m KZ‡©bi ci mieivnKvix KZ©„K n«vmKvix mgš^q Rule 39 Section 50
Chapter 6
Bookkeeping of Value Added Tax and Turnover Tax
40. g~j¨ ms‡hvRb Ki wnmvei¶Y Rule 40 Chapter 6
41. Uvb©Ifvi Ki wnmvei¶Y Rule 41 Section 54,
63(3)
42. μq-weμ‡qi Z_¨ `vwLj Rule 42 Section 46(2),
51(1)
43. cÖwZwbwa KZ…K
© RvwiK…Z A_ev cÖwZwbwa eivei RvwiK…Z `wjj Rule 43
44. cÖwZwjwc msμvšÍ evavwb‡la Rule 44
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 Chapter 7
Adjustment of Supplementary Duty
45. ißvwbi †¶‡Î m¤ú~iK ïé mgš^q Rule 45 Section 62
Chapter 8
Adjustment of Turnover Tax
46. Uvb©Ifvi Ki mgš^q Rule 46 Section 63
Chapter 9
Filing of Return and Amendments Thereto
47. `vwLjcÎ †ck Rule 47 Section 64
48. wej‡¤^ `vwLjcÎ †c‡ki c×wZ Rule 48 Section 65
49. `vwLjcÎ ms‡kvab Rule 49 Section 66
50. c~Y©, AwZwi³ A_ev weKí `vwLjcÎ Rule 50 Section 67
51. WvK ev evnK gvidZ `vwLjcÎ `vwL‡ji †¶‡Î mgq MYbv Rule 51 Section 64(1)
Chapter 10
Carry Forward of Negative Net Amount and Refunds
52. †diZ cÖ`vb Rule 52 Section 68(4b),
72
53. wbg©vY, M„n ev feb wbg©vY, f~wg ev m¤úwË Dboeqb I Ab¨vb¨ A_©‰bwZK Rule 53 Section 68(b)
Kvh©μg GK‡Î cwiPvjbvi †ÿ‡Î †diZ cÖ`vb
54. †diZ cÖ`Ë A‡_©i cÖ‡qvM Rule 54 Section70(3),68
(4,5)
55. K‚U‰bwZK Ges Ab¨vb¨ AvÍR©vwZK ms¯v’ KZ„©K cÖ`Ë Ki †diZ cÖ`vb Rule 55 Section 71
56. ˆe‡`wkK ch©UK‡`i Ki †diZ Rule 56 Section 23(2c),
(71)
57. ˆe‡`wkK ch©UK‡`i g~mK †diZ mb` Rvwii j‡ÿ¨ wbewÜZ e¨w³ wbe©vPb Rule 57
Chapter 11
Tax Determination by the Commissioner: Tax Benefit Negation
58. we‡kl cwiKí (scheme) nB‡Z Ki myweav i`KiY (negation) Rule 58 Section 76
Chapter 12
Value Added Tax Authority
59. g~mK Kg©KZ©vi Av‡`k ev wm×všÍ ms‡kva‡b †ev‡W©i ÿgZ Rule 59 Section 80
60. g~mK Kg©KZ©vi cÖ‡ek I Zjøvwki ÿgZv Rule 60 Section 83
61. †iKW©, `wjjcÎ, cY¨ ev cY¨evnx hvb RãKiY Rule 61 Section
(83,84,91)
62. RãK…Z †iKW© I `wjjcÎ †diZ cÖ`vb Rule 62 Rule 61
63. RãK…Z cY¨ I cY¨evnx hvb Qvo cÖ`vb Rule 63 Section (84)
64. e¨vsK wnmve AcwiPvjb‡hvM¨ (freeze) Kwievi ÿgZv I c×wZ Rule 64 Section 83(3),
91(2)
65. Rwigvbv Av‡iv‡ci c×wZ Rule 65 Section 85
Chapter 13
Audit and Investigation
66. ZË¡veavbvaxb mieivn, ch©‡eÿY I bRi`vwi Rule 66 Section92
67. we‡kl wbixÿv m¤ú‡bœi j‡ÿ¨ wbixÿK wb‡qvM Rule 67 Section94
Chapter 14
Recovery of Arrear Tax
68. e‡Kqv Ki Av`v‡qi mvaviY c×wZ Rule 68
69. †Kv‡bv AvqKi, ïé, g~mK ev AveMvwi KZ©„c‡ÿi wbqš¿Yvaxb A_© nB‡Z KZ©b Rule 69 Section 95(5a)
c×wZ

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 70. †Kv‡bv e¨w³, mn‡hvMx ev Avw_©K cÖwZôvb ev e¨vsK nB‡Z KZ©b c×wZ Rule 70 Section 95(5b)
71. †Kv‡bv †Ljvwc Ki`vZvi e¨vsK wnmve AcwiPvjb‡hvM¨ (freeze) Kwievi c×wZ Rule 71 Section 95(5e)
72. †Kv‡bv †Ljvwc Ki`vZvi e¨emvq A½b Zvjve× Kwievi c×wZ Rule 72 Section 95(5f)
73. †Kv‡bv †Ljvwc Ki`vZvi A¯’vei m¤úwË RãKiY (seizure) c×wZ Rule 73 Section 95(5g)
74. †Kv‡bv †Ljvwc Ki`vZvi ¯’vei m¤úwË †μvK (attachment) c×wZ Rule 74 Section
95(5g),99(2)
75. †Kv‡bv †Ljvwc Ki`vZvi A¯’vei m¤úwË RãKiY (seizure) ev ¯’vei m¤úwË Rule 75
†μv‡Ki (attachment) Av‡`k Rvwi
76. †Ljvwc Ki`vZvi e¨emvq A½b Zvjve×KiY, A¯’vei m¤úwË RãKiY ev ¯’vei Rule 76
m¤úwË †μvKKi‡Y Amn‡hvwMZv ev evav cÖ`v‡bi †ÿ‡Î KiYxq
77. my`, LiP, PvR©, BZ¨vw` Rule 77
78. †h m¤úwË †μvK ev Rã Kiv hvB‡e bv Rule 78
79. wWwμ ¯’wMZKiY Rule 79 Section 95(5g)
80. Kg©Pvixi †eZb †μvKKiY Rule 80 Section 95(5g)
81. †kqvi ev n¯ÍvšÍi‡hvM¨ `wjj (negotiable instrument) RãKiY Rule 81 Section 95(5g)
82. e¨vsK ev MYKg©Pvixi ZË¡veav‡b _vKv m¤ú` †μvK ev RãKiY Rule 82 Section 95(5g)
83. †Kv‡bv †hŠ_ gvwjKvbvi m¤úwË †μvK ev RãKiY Rule 83 Section 95(5g)
84. m¤úwË †μvK ev RãKi‡Yi c~‡e© Zvnvi ZvwjKv ˆZwi Rule 84 Section 95(5g)
85. m¤úwË †μvK ev RãKi‡Yi mgq Rule 85 Section 95(5g)
86. m¤úwË †μvK ev RãKi‡Yi mxgv Rule 86 Section 95(5g)
87. m¤úwË †μvK ev RãKi‡Yi Rb¨ Dnv‡Z cÖ‡e‡ki ÿgZv Rule 87 Section 95(5g)
88. m¤úwË †μvK ev RãKi‡Yi Rb¨ cywjkmn miKvwi-‡emiKvwi Kg©KZ©vi mnvqZv Rule 88 Section 95(5g)
89. ¯’vei m¤úwË †μvK ev A¯’vei m¤úwË R‡ãi †ÿ‡Î e‡Kqv Av`vq Kg©KZ©vi Rule 89 Section 95(5g)
Kvh©c×wZ
90. †Kv‡bv †Ljvwc Ki`vZvi †μvwK ¯’vei m¤úwË ev RãK…Z A¯’vei m¤úwË weμq Rule 90 Section 95(5g)
c×wZ
91. †Kv‡bv †Ljvwc Ki`vZvi †μvwK ¯’vei m¤úwË ev RãK…Z A¯v’ ei m¤úwË Rule 91
RãKi‡Yi mvwU©wd‡KU cÖZ¨vnvi
92. †Ljvwc Ki`vZvi †Kv‡bv wR¤§v`v‡ii wbKU nB‡Z RvgvbZ MÖnY Rule 92 Section 95(5h)
93. wiwmfvi KZ…©K Ki cwi‡kv‡ai c×wZ Rule 93 Section 102(2)
94. e‡Kqv Ki wKw¯Í‡Z cwi‡kv‡ai c×wZ Rule 94 Section 106(1)
Chapter 15
Maintenance of Forms, Notices and Records
95. †iKW© Ges wnmve msiÿY Rule 95 Section 107(1)
Chapter 16
Offence, Trial and Punishment
96. g~mK Kg©KZ©v KZ©„K `Ðbxq Aciv‡ai Z`šÍ c×wZ Rule 96 Section 114(4)
97. Aciv‡ai Av‡cvmidvi c×wZ Rule 97 Section 119
Chapter 17
Appeals and Revisions
98. weKí we‡iva wb®úwËi c×wZ Rule 98 (Section 125)
99. mnvqZvKvwii weiæ‡× AvcwË Rule 99
100. mnvqZvKvwii (Facilitator) †hvM¨Zv, wb‡qvM Ges ZvwjKv Rule 100
101. mnvqZvKvwii `vwqZ¡ I KZ©e¨ Rule 101
102. mnvqZvKvwii AvPiY-wewa Rule 102
103. ¯^v‡_©i Ø›Ø (Conflict of Interest) Rule 103
104. weKí we‡iva wb®úwËi †¶‡Î Av‡e`bKvixi AwaKvi I `vwqZ Rule 104

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105. g~j¨ ms‡hvRb Ki wefv‡Mi wefvMxq cÖwZwbwaZ¡Kvix Kg©KZ©v Rule 105
106. mnvqZvKvwii m¤§vbx Rule 106
107. mg‡SvZv (Negotiation) Ges wb®úwËi mgqmxgv Rule 107
Chapter 18
Miscellaneous
108. AwaKvi msi¶Y Rule 108
109. g~mK civgk©K jvB‡mÝ cÖ`vb c×wZ Rule 109 Section 130
110. g~mK civgk©K jvB‡m‡Ýi Rb¨ Av‡e`bKvixi †hvM¨Zv I A‡hvM¨Zv Rule 110
111. Av‡e`‡bi Rb¨ cÖ‡qvRbxq `wjjvw` Rule 111
112. g~mK civgk©K jvB‡m‡Ýi †gqv` I bevqb Rule 112
113. g~mK civgk©‡Ki `vwqZ¡ Rule 113
114. g~mK civgk©‡Ki Aciva I `Ð Rule 114
115. `wjjc‡Îi cÖZ¨vwqZ Abywjwc Rule 115 Section 132
116. g~mK QvocÎ I m¤§vbbvcÎ cÖ`v‡bi c×wZ Rule 116 Section 133
117. g~mK QvocÎ I m¤§vbbvc‡Îi e¨envi Rule 117
118. g~j¨ ms‡hvRb Ki AvBb, 1991 Gi Aaxb M„nxZ DcKiY Ki †iqvZ GB Rule 118
AvB‡bi Aaxb mgš^q
119. iwnZKiY I †ndvRZ Rule 119

VAT Forms in VAT & SD Rules 2016 (Final Draft)

Chapter VAT Forms Nos.
2 VAT Form 2.1 - VAT Form 2.7 7
3 VAT Form 3.1 - VAT Form 3.4 4
4 VAT Form 4.1 - VAT Form 4.2 2
5 -
6 VAT Form 6.1 - VAT Form 6.10 10
7 VAT Form 7.1 - VAT Form 7.1 1
8 -
9 VAT Form 9.1 - VAT Form 9.3 3
10 VAT Form 10.1 - VAT Form 10.3 3
11 -
12 VAT Form 12.1 - VAT Form 12.13 13
13 VAT Form 13.1 - VAT Form 13.3 3
14 VAT Form 14.1 - VAT Form 14.15 15
15 -
16 VAT Form 16.1 - VAT Form 16.2 2
17 VAT Form 17.1 - VAT Form 17.2 2
18 VAT Form 18.1 - VAT Form 18.6 6
Total 71

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 Bibliography

1. Value Added Tax & Supplementary Duty Act 2012

2. Value Added Tax & Supplementary Duty Rules 2016 (Final Draft)

Last but not the least

It is my great pleasure to have been at the end of the Handbook of Value Added Tax (hVAT) after a rigorous
effort and a long time. Once again is replied that this handbook (Language Edition) is the first edition. So some
errors can be found in this handbook and some spellings can also be wrong but I have tried my best. In the Table
of Concordance for Rules the Bengali Font has been used as the Draft Rules 2016 has not been published in any
Authentic English. That’s why I have myself not translated the headlines of the Rules into English because the
Authentic English may vary from my translation. In the next edition of the hVAT, I will try to make this
handbook more resourceful and informative. In this regard I seek your kind and sincere
response/suggestion/reference to make this Handbook more valuable, more readable and most usable for the
readers and users of the Handbook.

Wish you all the very best.

Thanking you

Farid Mohammad Nasir

Date: 21 February 2016

Happy Taxing…

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