Tax & VAT Rate Ammended up to 04 July 2023 (FY: 2023-24) effective from July 2023

Abu Taeb, ITP, e-mail: taeb.amc@gmail.com, Con+8801736440044

Dr‡m g~mK KZ©b ZvwjKv g~mK Dr†m g~mK Dr†m TDS 2023-2024 (As per ITA 2023)
KZ©‡bi nvi KZ©‡bi nvi
bs †mevi †KvW †mev cÖ`vbKvix 2022-23 2023-24 Tax Rate U/S

Gwm †nv‡Uj 15% 15% Rules 4 Serial No 3= On Commission 10%,

Gm
1
001.10/20
bb Gwm †nv‡Uj 7.5% 7.5% On Gross Bill 2% (Higher) 90 R-4
†i‡¯Íviv 5.0% 5.0% Rules 4 Serial 17= Other service 10%
Annexure B
2 Gm 002.00 ‡W‡Kv‡iUm© I K¨vUvivm© 15% 15% 90 R-4
3 Gm 003.10 ‡gvUi Mvwoi M¨v‡iR I IqvK©kc 10% 10% 8% 90 R-4
4 Gm 003.20 WKBqvW© (RvnvR wbg©vY) 10% 10% 8% 90 R-4
Not Exceeding Tk 50 Lac 3%
5 Gm 004.00 wbg©vY ms¯’v 7.5% 7.5% Tk 50 Lac to 2 Crore 5% Annexure A 89 R-3
Tk above 2 crore 7%
6 Gm 007.00 weÁvcbx ms¯’v 15.0% 15.0% 5% 92
7 Gm 008.10 QvcvLvbv 10% 10% 3%/5%/7% or Supply of Books 3% Annexure A 89 R-3
8 Gm 009.00 wbjvgKvix ms¯’v 10% 10% 10%, if sale of Tea 1% 133
9 Gm 010.10 f‚wg Dbœqb ms¯’v 2% 2%
Gm 010.20
feb wbg©vY ms¯’v (K) 1 -1600 eM©dzU ch©šÍ 2% 2%
10 (L) 1601- eM©d‡z Ui Dc‡i 4.50% 4.50%
M) cyb: †iwR‡÷ªk‡bi ‡ÿ‡Î 2% 2%
11 Gm 014. 00 B‡Ûw›Us ms¯’v 5% 5% 8% on Commission 90 R-4
12 Gm 015. 10 ‡d«BU d‡ivqvWv©m© 15% 15% 15% on Agency Commission 113
13 Gm 020.00 Rwic ms¯’v 15% 15% On commission 10%, Gross Bill 2%, Other 10% 90 R-4
14 Gm 021.00 cøv›U ev g~jabx hš¿cvwZ fvov cÖ`vbKvix ms¯’v 15% 15% 5% 109
Avmevec‡Î wecbb †K›`ª (K) Drcv`b ch©v‡q 7.5% 7.5% Not Exceeding Tk 50 Lac 3%
15 Gm 024.00 (L) wecYb ch©v‡q (‡kv iyg) (Drcv`b ch©©v‡q 7.5% nv‡i g~mK Tk 50 Lac to 2 Crore 5% Annexure A 89 R-3
7.5% 7.5%
cwi‡kv‡ai PvjvbcÎ _vKv mv‡c‡ÿ, Ab¨_vq 15%) Tk above 2 crore 7%
16 Gm 028.00 Kzwiqvi (Courier) I G·‡cÖm †gBj mvwf©m 15% 15% On commission 10%, Gross Bill 2% (Higher) 90 R-4
c‡Yi wewbg‡q Ki‡hvM¨ cY¨ †givgZ ev mvwf©wms- Gi
17 Gm 031.00 10% 10% Motor Garage/Workshop 8%, Others 10% 90 R-4
Kv‡R wb‡qvwRZ e¨w³, cÖwZôvb ev ms¯’v
18 Gm 032.00 KbmvjU¨vÝx dvg© I mycvifvBRix dvg© 15% 15% 10% 90 R-4
19 Gm 033.00 BRviv`vi 15% 15% Lease of immovable property TDS 4% 128
20 Gm 034.00 AwWU GÛ GKvDw›Us dvg© 15% 15% 10% 90 R-4
21 Gm 037.00 ‡hvMvb`vi (Procurement Provider) 7.5% 7.5% 3%/5%/7% or Table 2 Various % Annexure A 89 R-3
22 Gm 040.00 wmwKDwiwU mvwf©m 10% 10% On commission 10%, Gross Bill 2% (Higher) 90 R-4
23 Gm 043.00 ‡Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g Abyôvb mieivnKvix 15% 15% 5% 92
24 Gm 045.00 AvBb civgk©K 15% 15% 10% 90 R-4
cwienb (K) †c‡UªvwjqvgRvZ cY¨ cwien‡bi †¶‡Î 5% 5%
25 Gm 048.00 5% 90 R-4
wVKv`vi (L) Ab¨vb¨ cY¨cwien‡bi †¶‡Î 10% 10%
26 Gm 049.00 hvbevnb fvov cÖ`vbKvix 15% 15% 5% 90 R-4
27 Gm 050.10 AvwK©‡U±, B‡›Uwiqi wWRvBbvi ev B‡›Uwiqi†WK‡iUi 15% 15% 10% 90 R-4
28 Gm 050.20 MÖvwdK wWRvBbvi 15% 15% 10% 90 R-4
29 Gm 051.00 BwÄwbqvwis dvg© 15% 15% 10% 90 R-4
30 Gm 052.00 kã I Av‡jvK miÄvg fvov cÖ`vbKvix 15% 15% On commission 10%, Gross Bill 2% (Higher) 90 R-4
31 Gm 053.00 ‡evW© mfvq †hvM`vbKvix 10% 10% 10% 90 R-4
32 Gm 054.00 DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix 15% 15% 5% 92
33 Gm 058.00 PvU©vW© wegvb ev †nwjKÞvi fvov cÖ`vbKvix ms¯’v 15% 15% 90 R-4
34 Gm 060.00 wbjvgK…Z c‡Y¨i ‡µZv 7.5% 7.5% 10%, if sale of Tea 1% 133
35 Gm 065.00 feb †g‡S I A½b cwi®‹vi/i¶Yv‡e¶YKvix ms¯’v 10% 10% On commission 10%, Gross Bill 2% (Higher) 90 R-4
36 Gm 066.00 jUvwii wUwKU weµqKvix 10% 10% Income from lottery 20% 118
37 Gm 067.00 Bwg‡MÖkb Dc‡`óv 15% 15% 10% 90 R-4
On commission 10%, Gross Bill 2% (Higher) 90 R-4
38 Gm 071.00 Abyôvb Av‡qvRK 15% 15%
Services from convention hall, conference centre etc 5% 110

39 Gm 072.00 gvbe m¤•` mieivn ev e¨e¯’vcbv cÖwZôvb 15% 15% On commission 10%, Gross Bill 2% (Higher) 90 R-4
ITES Tax Exempted as per 6th schedule Part 1 Para 21 (As per ITA 2023)
Z_¨-cÖhyw³ wbf©i †mev (Information Technology Enabled (condition: NBR issued exemption Certificate required)
40 S099.10 5% 5%
Services)
Internet Service = 10% TDS 90 R-4

10% 90 R-4
41 S099.20 Ab¨vb¨ wewea †mev 15% 15% Intangible Assets Tk 25 Lac 10%, Exceed Tk 25 Lac 12% 91
Commission, Discount Fee 10%, 5%, 3% 94
42 S099.30 ¯cÝikxc †mev (Sponsorship Services) 15% 15% 10% 90 R-4
43 Gm 099.60 ‡µwWU †iwUs G‡RwÝ 7.5% 7.5% 10% 90 R-4
VDS Not required if Valid Mushak 6.3 provided, otherwise
1 Space and Structure Rent/ Office Rent 15% 15% deducted. 109
TDS 5% of Gross Rent
No VDS as per 3rd schedule if service provided under S. code S012.14
TDS Exempted, if service is ITES as per 6th schedule Part 1 Para 21
2 Gm 012. 14 B›Uv‡bU ms¯’v 5% 5%
(Condition: NBR issued exemption certificate required) ITA 2023
Internet Service = 10% TDS 90 R-4
No VDS as per 3rd Schedule.
3 Gm 057.00 we`¨yr weZiYKvix 5% 5%
TDS 6%, WH Authority BPDB or semilar organzation 114
No VDS as per 3rd schedule.
4 Gm 080.00 ivBW †kqvwis 5% 5%
TDS 5% 90 R-4
5 Collection of Tax from travel agent 0.30% 95
6 Deduction from Commission of Letter of Credit (LC) 5% 96
7 Local Letter of Credit 3%, 1%, 2% 97
8 Deduction of tax from export proceeds of goods Bank deduct tax @ 1% of total export proceed 123
9 Deduction of tax at source from export cash subsidy 10% 112
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***NB: Read Annexure A & B for details head wise TDS Rate U/S 89 (R3) & 90 (R4)
Annexure A
Annexure B
Annexure C
Annexure D