Guidelines for VAT Deduction a t Source (VDS)

Guidelines for VAT Deduction at Source (VDS)

and
VAT & SD Rate for the FY 2023-2024 in Comparison with the FY 2022-2023
(As amended on 11 July 2023)

Compiled by:
Masum Gazi ACA
E-mail: masumgazi613@gmail.com

Linkedln: https://www.linkedin.com/in/taxprofessionalbd/

In association with:

Mahmudul Hasan
(CA Professional Level)
Linke dln: https://www.linkedin.com/in/mahmudulhasan2107/

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 Guidelines for VAT Deduction at Source (VDS)

Table of Contents

SI. No. Particulars Page No.

1 Withholding entity 3
2 Withholding of VAT 3
3 Applicability of withholding VAT in some other cases 3
4 VAT deduction at source from procurement provider 4
5 Non-applicability of withholding VAT 4
6 Requirements to be followed by withholding VAT entity 5
7 Treasury deposit code 6
8 Requirements to be followed by the supplier 6
9 Punishment for failure to deduct VAT at the source 7
10 Others 7
11 VAT rate of services for the FY 2023-2024 in comparison with the FY 2022-2023 (Table-1) 8-16
12 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023 (Table -2) 17-27
13 Goods subject to Supplementary Duty (SD) at the supply stage (Table-3) 27-28
14 Services subject to Supplementary Duty (SD) at the supply stage (Table -4) 29
15 References 30
16 Declaration 30

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 Guidelines for VAT Deduction at Source (VDS)

1. Withholding entity
As per section 2(21) of VAT & SD Act, 2012 and rule 2(1)(b) of SRO No. 240-Law/2021/163 -Mushak dated 29 June 2021, the following persons
shall be treated as "Withholding Entity":
• Any government entity or any of Its ministry, division or attached department, a semi-government or autonomous body, state-owned entity,
local authority, council, or similar nature of the organization;
• Non-government organization approved by the NGO Affairs Bureau or the Directorate General of Social Welfare;
• Any bank. insurance company, or similar nature of financial institution;
• Any educational institution of secondary or above level; and
• Any limited company.

2. Withholding of VAT
In the case of goods:
• No VAT shall be deducted at source:

(a) If a manufacturer supplies goods and mentions a 15% Value Added Tax (VAT) or a reduced (truncated) rate of VAT, or a specific rate
of VAT (if applicable) as per Mushak-6.3 (SRO No.179/2022 dated 01June 2022).
(b) If a supplier s upplies goods and mentions a 15% VAT In Mushak-6.3 and possesses a valid regular VAT return submission certificate
and a VAT honored letter from the Integrated VAT Administration System (IVAS) (SRO No. 325/ 2022 dated 24 October 2022]
In case of service:
• For services listed under serial number 11 (Table-1 ), where •vos" Is mentioned In column (6), VAT shall be deducted at source mandatorlly
whether Mushak-6.3 is received or not. On the other hand, where • vAT" is mentioned, VAT shall not be deducted upon receiving valid
Mushak-6.3; without receiving valid Mushak-6.3, VAT shall be deducted at source at the applicable rate.

3. Applicability of withholding VAT in some other cases

Service Imported from outside Bangladesh by an unregistered person: The bank ls required to collect VAT ata rate of 15% when the
payment is made for such an imported service.

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 Guidelines for VAT Deduction at Source (VDS)

• Service imported from outside of Bangladesh by a registered person: the service Importer shall deposit VAT@ 15% on the applicable
amount. Upon receiving the copy of the treasury challan, the bank shall remit the payment without collecting VAT at source; otherwise, the
bank shall collect the applicable amount of VAT and deposit the collected VAT amount to the Government Treasury;

• When Issuing and renewing licenses or any other services provided by the Government, Semi-Government, Autonomous Body, and
Local Authority: VAT shall be collected at source at 15% of the total fees. Further, in case of providing license, registration, conditions
mentioned in a permit for revenue sharing, royalty, commission, charge, fee, or any other way, VAT shall be collected at the rate of 15% on
total receipt;
• •spaoe and Structure Rent Receiver" shall pay VAT at 15% on the rental amount.

4. VAT deducted at source from procurement provider

• "Procurement Provider" means a supply of taxable goods or services (except services having speciRc definition) or both through a quotation,
tender, work order, or any other way to any withholding entity by any person, organization, or agency except manufacturer;
• A manufacturer and a service provider (having separate service codes) shall be excluded from the definition of procurement provider;
• Goods or services exempted from VAT as per 1st Schedule shall be excluded from the definition of procurement provider and paying VAT;
• Goods or services exempted by any order supplied by a procurement provider shall be a VATable supply, and VAT shall be deducted
accordingly unless exemption is mentioned separately for the procurement provider in such order.

5. Non-applicability of withholding VAT

VAT shall not be required to deduct at source for the following cases:
• If the manufacturer supplies goods mentioned at 15% VAT or reduced (truncated) rate of VAT or specific rate of VAT (where applicable) In
Mushak-6.3;
• Suppliers supply goods mentioning 15% VAT In Mushak-6.3 and have regular VAT return submission certificates and honored letters from
Integrated VAT Administration System ((VAS).
• Service provided with Mushak-6.3 except/or services for which mandatory deduction Is applicable that are mentioned below serial number
11 (Table-1) as "VAT";
• Payment for fuel, gas, water (WASA), electricity, telephone, and mobile bill;
• Supply of goods or services or both mentioned in 1• schedule of the VAT and SD Act, 2012;

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 Guidelines for VAT Deduction at Source (VDS)

• Zero-rated supply (export and deemed export) mentioned in section 21 of the VAT and SD Act, 2012;
• Providing Mushak-6.3 attested by concerned revenue officer by Advertising Agency (S007.00) & Television and Online Broadcasting Media
Program Supplier (S043.00);
• Providing Mushak-6.3 attested by concer ned revenue officer where VAT is@ 15% already paid by the manufacturer of furniture; and
• Mushak-6.3 issued from Electronic Fiscal Device (EFD)/Sales Data Controller (SOC) mentloning the service receiver's name and VAT
registration number.

6. Requirements to be followed by withholding VAT entity

• Without Mushak-6.3, the withholding entity shall not take any service or make any payment to a supplier;
• Goods/service receiver shall be liable for payment of applicable VAT for receiving supply from an unregistered person;
• The registered goods/service receiver shall deposit the deducted/collected amount to the Government treasury within 07 days following the
month when the payment has been made to the supplier;

• The registered withholding entity will s how the deducted amount as an Increasing adjustment in the VAT return. The deposited withholding
VAT amount would be adjusted with the net VAT payable; If there is any shortfall and It would be deposited accordingly;

• The registered and non-registered withholding entity shall issue 03 (three) copies of the certificate of VAT deduction at source (Mushak-6.6)
within 03 days from the date of depositing to the government treasury. Both original copies of Mus hak-6.6 and treasury challan shall be
submitted to the concerned VAT circle office, 2"" copy shall be provided to the service provider, and 3"' copy shall be kept for five years by the
issuer;

• For withholding entities whose transactions are settled by the Government accounts officer, deductlon, and deposit also shall be done by the
concerned accounts officer;

• The accounts officer shall issue 03 (three) copies of the certificate of VAT deduction at source (Mushak-6.6) within 03 days from the payment
date. Both the original copy of Mushak-6.6 and treasury challan shall be submitted to the concerned VAT circle office, 2"" copy shall be provided
to the service provider, and 3"' copy shall be kept for five years by the Issuer.

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 Guidelines for VAT Deduction at Source (VDS)

7. Treasury deposit code

Deducted VAT shall be deposited to Government Treasury in the following Deposit Code:

SI. No. Commisslonerate Deposit Code (VAT)

1 Dhaka (East) 1/1133/0030/0311
2 Dhaka (West) 1/1133/0035/0311
3 Dhaka (North) 1/1133/0015/0311
4 Dhaka (South) 1/1133/0010/0311
5 Chattogram 1/1133/0025/0311
6 Cumilla 1/1133/0040/0311
7 Sylhet 1/1133/0018/0311
8 Rajshahi 1/1133/0020/0311
9 Rangpur 1/1133/0045/0311
10 )ashore 1/1133/0005/0311
11 Khulna 1/1133/0001/0311
12 Large Tax Payers Unit (LTU) 1/1133/0006/0311

8. Requirements to be followed by the supplier

• Supplier shall issue Mushak-6.3 at the time of supply of any goods or service;
• Supplier shall present value of delivered goods or services and VAT amount in monthly VAT return (Mushak-9.1 );
• Supplier will make a decreasing adjustment for deducted amount of VAT in monthly VAT return (Mushak-9.1) upon receiving Mushak-6.6 and
condition that such deducted amount was previously shown as output tax.;

• Supplier Is eligible for decreasing adjustment in that tax period on which Mushak-6.6 is received or the next 03 (three) tax periods (total 04
tax periods).

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 Guidelines for VAT Deduction at Source (VDS)

9. Punishment for failure to deduct VAT at the source

• Failure to deduct VAT at source and depositing the same to the government treasury, both withholding entity and supplier shall be Individually
and jointly liable;
• Defaulter shall pay the deductible amount with half-yearly Interest@ 2%, and such person may be penalized personally amounting up to BDT
25,000.

10. Others
• VAT deducted by branch or sales center under the central registration unit shall be deposited to the Government treasury by their Centrally
Registered Unit;

• Suppose there are multiple elements In a single supply, creating complications in withholding VAT. In that case, the value of every single
component shall be mentioned In the tender, quotation, or invoice separately;

• Supply which Is agreed/executed before comes Into force of the VAT and SD Act, 2012, but payment Is due, VAT shall be paid at the time of
making payment at the current applicable rate.

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

11. VAT rate of services for the FY 2023-2024 in comparison with the FY 2022-2023 (Table-1)
SI. Service VAT Rate FY
Service Name VOS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
S001.00 Hotel and Restaurant:
AC Hotel 15% 15% VOS All temporary hotels and restau rants in
SOOl.10
1. Non-AC Hotel 7.5% 7.5% VOS Bangladesh (temporary means, a hotel and
AC Restaurant• 5% 5% VOS restaurant without a wall, electric fa n and no more
SOOl.20
Non-AC Restaurant 5% 5% VOS than two electric lights).
2. S002.00 Decorators and Caterers 15% 15% VOS
S003.00 Motor Garage, Workshop, and Dockyard:
3. S003.10 Motor Garage and Workshop 10% 10% VOS
S003.20 Dockyard 10% 10% VOS
(a) Construction work carried out relating to a
contract signed on or before 30 June 1991; and
4. S004.00 Construction Firm 7.5% 7.5% VOS (b) Work carried out based on a tender issued on
or before 30 Ju ne 1991 and a contract signed untll
30 June 1993.
SOOS.00 Storage & Warehousing and Port:
Storage & Warehousing
s. SOOS.10
(Godown)
15% 15% VAT

SOOS.20 Port 15% 15% VAT

6. S006.00 Cold Storage Exempted Exempted Fully exempted.
7. S007.00 Advertising Agency 15% 15% VOS Death news publlshed in the newspaper.
SOOS.00 Printing Press and Binding Firm:
8. Printlng charges on books, journals, and
SOOS.10 Printing Press 10% 10% VOS
educational instruments for students.

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

SI. Service VAT Rate FY

Service Name VDS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
SOOB.20 Binding Firm Exempted Exempted All kinds of binding charges.
9. S009.00 Auction Fi rm 10% 10% VOS
SOl0.00 Land Developer and Building Construction Organization:
SOl 0.10 Land Developer 2% 2% VOS
Building Construction Organization
10.
01-1600 square feet 2% 2% VOS
SOl 0.20
Above 1600 square feet 4.5% 4.5% VOS
Re-registration (any size) 2% 2% VOS
S011.00 Video cassette Shop, Video Game Shop, Audio Video Recording Shop, Audio and Video CD Rental Shop
SOll.10 Video Cassette Shop 15% 15% VAT
SOll.20 Video Game Shop 15% 15% VAT
11.
SOll.30 Video, Audio Recording Shop 15% 15% VAT
Video, Audio and CD Rental
SOll.40 15% 15% VAT
Shop
S012.00 T elephone, Teleprinter, Telex, Fax or Internet Agency or SIM car d Supplier:
S012.10 Telephone 15% 15% VAT
S012.ll Teleprinter 15% 15% VAT
S012.12 Telex 15% 15% VAT
12. S012.13 Fax 15% 15% VAT
S012.14 Internet Agency 5% 5% VAT Only Internet service to educational Institutions.
Tk. 200 (per Tk. 200 (per
S012.20 SIM Card ore-SI M Supplier SIM card or SIM card or VAT
e-SIM) e-SIM)
13. S013.00 Mechanical Laundry 10% 10% VAT
14. S014.00 Indenting Organization 5% 5% VOS
15. SOlS.00 Fr eight Forwards and Clearing & Forwarding Agent:

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

SI. Service VAT Rate FY

Service Name VDS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
SOlS.10 Freight Forwarders 15% 15% VOS
SOlS.20 Clearing & Forwarding Agent 15% 15% VAT
16. S016.00 Travel Agency Exempted Exempted Fully Exempted.
17. S017.00 Community Center 15% 15% VAT
18. SOlB.00 Cinema (Film) Studio 10% 10% VAT
19. S019.00 Photo Maker Exempted Exempted Fully Exempted.
20. S020.00 Survey Agency 15% 15% VOS
Plant o r Capital Machinery
21. S021.00 15% 15% VOS
Rental Agency
22. S022.00 Sweetmeat 7.5% 15% VAT
S023.10 Cinema Hall 10% 10% VAT
23.
S023.20 Cinema distributor 10% 10% VAT
S024.00 Furniture
Furniture Manufacturer
(VAT shall be @ 15%, If
S024.10 7.5% 7.5% VOS
manufacturer directly sells
to customer)
24.
Furniture Sales Centre
(Subject to having challan for
S024.20 VAT paid@ 7.5% at the 7.5% 7.5% VOS
manufacturing stage,
otherwise VAT shall@ 15%)
25. S025.00 WASA 15% 15% VAT
26. S026.00 Jewelry 5% 5% VAT

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

SI. Service VAT Rate FY

Service Name VDS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
(a) Hull Insurance premium fo r a sea-going ship;
(b) Insu rance premium paid by Private Sector
Power Generation Company;
27. S027.00 Insurance Company 15% 15% VAT (c) Re-Insurance fo r aviation Insurance premium
paid In foreign cu rrency; and
( d) Commission paid to an agent
•Life Insu rance policy (As per Schedule)
Courier and Express Mall
28. S028.00 15% 15% VOS
Service Provider
29. S029.00 Astrologer 15% 15% VAT
30. S030.00 Beauty Parlor 15% 15% VAT
Individuals, Organizations,
or Agency Engaged In the
31. S031.00 Repairing or Servicing of 10% 10% VOS
Taxable Goods In Exchange
for Consideration
Consultancy and Supervisory
32. S032.00 15% 15% VOS
Firm
33. S033.00 Lessor (Jzaradar) 15% 15% VOS
34. S034.00 Audit and Accounting Firm 15% 15% VOS
35. S035.00 Shipping Agent 15% 15% VAT
S036.00 AC Bus, Launch, Railway Service:

36. S036.10 AC Bus Service 15% 15% VAT • Non-AC passenger transport (Except the flrst
S036.20 AC Water Transport Service 10% 10% VAT calss Non-Ac Railway service) (As per 1~
S036.30 AC Railway Service 15% 15% VAT Schedule)

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

SI. Service VAT Rate FY

Service Name VDS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
(a) Supply school tlffin;
(b) Supply of printed textbook of primary and
secondary stage and equivalent stages against
work order g iven by the National Curriculum and
Text Book Board;
(c) Supply of cotton;
(d) Supply of waste and scrap paper;
(e) Supply ofcullet;
(f) Supply of plastic wastage;
37. S037.00 Procurement Provider 7.5% 7.5% VOS
(g) Bone of cow & buffalo used as input of Gelatin
Capsule;
(h) Supply of locally collected scrape/broken to
steel mill;
(i) Supply of jute products;
0) Supply of old battery; and
(k) Locally, aluminum waste and scrap collecled
by the aluminum utensil manufactu rer
organization.
Organizer of Cultural
38. S038.00 Programs in association with 15% 15% VAT
Foreign Artists
S039.00 Satellite cable Operator and Satellite Channel Distributor:
39. S039.10 Satellite Cable Operator 15% 15% VAT
S039.20 Satellite Channel Distributor 15% 15% VAT
40. S040.00 Security Service 10% 10% VOS
41. S041.00 Marriage Media 15% 15% VAT

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

SI. Service VAT Rate FY

Service Name VDS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
42. S042.00 Auto or Mechanical Sawmill 10% 10% VAT
Television and Online
43. S043.00 Broadcasting Media Program 15% 15% VOS
Supplier
44. S044.00 BRTA Service 15% 15% VAT
45. S045.00 Lawyers/Legal Advisor 15% 15% VOS
Health Club and Fitness
46. S046.00 15% 15% VAT
Center
47. S047.00 Sports Organizer 10% 10% VAT
Transport Contractor:
10% 10% VOS
(Except Petroleum Goods)
48. S048.00 Only food grain transport service.
Transport Contractor
5% 5% VOS
(Petroleum Goods)
Rent-a-Car Provider ( except
49. S049.00 15% 15% VOS
taxi cab)
SOS0.00 Architect, Interior Designer, or Interior Decorator and Graphic Designer:
Archltec~ Interior Designer
so. SOS0.10
or Interior Decorator
15% 15% VOS
SOS0.20 Graphic Designer 15% 15% VOS
51. SOSl.00 Engineering Firm 15% 15% VOS
Sound and Lighting
52. SOS2.00 15% 15% VOS
Equipment Rent Provider
Participant in Board
53. S053.00 10% 10% VOS
Meetings
Advertisements In Satellite
54. SOS4.00 15% 15% VOS
Channel Programs

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

SI. Service VAT Rate FY

Service Name VDS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
55. S055.00 Land Seller Exempted Exempted Fully Exempted.
Banking and Non-banking
S056.00 15% 15% VAT
Service Providers
56.
Mobile Banking Service
S056.10 15% 15% VAT
Provider
57. S057.00 Electricity Distributors 5% 5% VAT Electricity ls used in irrigation and cold storage.
Chartered Aeroplan or
58. S058.00 15% 15% VDS
Helicopter Rent Provider
Glass-sheet laminating
59. S059.00 15% 15% VAT
Organization
60. S060.00 Purchaser of Auction Goods 7.5% 7.5% VDS
61. S061.00 Credit Card Service Provider 15% 15% VAT
62. S062.00 Money Changer Organization 15% 15% VAT
63. S063.00 Tailoring Shop and Tailors 10% 10% VAT Non-AC Tailoring shop and tailors.
S064.10 Amusement and Theme Park 7.5% 7.5% VAT
Picnic Spot, Shooting Spot
64. and Tourism Spot o r
S064.20 Exempted Exempted Fully exempted.
Establishment (Including
Historical Place)
Cleaning or Maintenance
65. S065.00 Agency 10% 10% VDS

66. S066.00 Lottery Ticket Seller 10% 10% VDS

67. S067.00 Immigration Advisor 15% 15% VDS
68. S068.00 Coaching Center 15% 15% VAT
69. S069.00 English Medium School 5% 5% VAT

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

SI. Service VAT Rate FY

Service Name VDS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
S070.00 Private University and Medical & Engineering College:
S070.10 Private University Exempted Exempted Fully exempted.
70.
Private Medical and
S070.20 Exempted Exempted Fully exempted.
Engineering College
71. S071.00 Program (Event) Organizer 15% 15% VOS
Man Power Supply or
72. S072.00 15% 15% VOS
Management Organization
73. S073.00 Manpower Export Agency Exempted Exempted Fully exempted.
(a) Factory rent paid by a registered or enlisted
producer or manufacturer;
(b) Space/structure fully used fo r residential
Space and Structure Rent purposes and structure used for commercial
74. S074.00 15% 15% VAT
Receiver (Office Rent) purpose length, not more than 150 square feet;
( c) Rent paid by ITES organization registered
under service code S099.10; and
( d) Showroom rent run by women entrepreneu rs.
75. S075.00 Stock and Security Broker Exempted Exempted Fully exempted.
Social and Sports-Related
76. S076.00 10% 10% VAT
Club
77. S077.00 Tour Operator Exempted Exempted Fully exempted.
Seller of Readymade
78. S078.00 Garments having own brand 7.5% 7.5% VAT
or not
79. S079.00 (Social Media and Virtual Business) OmittedbySJ<02J• .,.,•,0JuM201•
80. SOB0.00 Ride Sharing 5% 5% VAT

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 VAT Rate of services for the FY 2023-2024 in Comparison with the FY 2022-2023

SI. Service VAT Rate FY

Service Name VDS/VAT Area of VAT Exemption>
No. Code 2023-2024 2022-2023
(1) (2) (3) (4) (5) (6) (7)
Information Technology
S099.10 5% 5% VOS
Enabled Services
Dying, printing, finishing, and calendaring service
S099.20 Other Miscellaneous Services 15% 15% VOS
relati ng to grey fabrics.
81.
S099.30 Sponsorship Services 15% 15% VOS
S099.40 Meditation Service•• 5%• 5% VAT
S099.50 Credit Rating Agency 7.5% 7.5% VOS
S099.60 Product Sale through Online 5% 5% VAT

Notes:

1. Where "VAT" is mentioned in column (6) of Table-1, VAT shall not be deducted at source upon receiving valid Mushak-6.3
otherwise, VAT shall be deducted at source at the applicable rate;
2. Where ·vos· is mentioned in column (6) of Table•1, VAT shall be deducted at source mandatorily whether Mushak-6.3 is received
or not;
3. The above exemptions are provided by SRO No. 136/2023 dated 31 May 2023 and SRO No. 202/2023 dated 21 June 2023. To get
an exemption benefit, the service provider shall submit monthly VAT returns regularly and maintain books of accounts required
per sections 51, 53, 54, 64 and 107 of VAT and SD Act, 2012.
4. 5% VAT is determined on meditation service by SRO 230/2022 dated 28 June 2022.

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

12. VAT rate of goods as per 3 rd schedule for the FY 2023-2024 in comparison \vith the FY 2022-2023 (Table-2)

A. In case or local supply or following goods, VAT shall be Imposed @ 5% :

Heading VAT Rate FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
04.02 Concerned H.S. Code Powder milk manufacturing from liquid milk 5% 5%
09.04
09.09 Concerned H.S. Code Crushed Pepper, Coriander, Ginger, Curcuma or Mixed of these spices 5% 5%
09.10
11.05 1105.20.00 Potato flakes 5% 5%
11.08 1108.12.00 Maize (Corn) Starch 5% 5%
15.14 Concerned H.S. Code Rapeseed oil, colza seed oil and canola oil 5% 5%
19.05 Concerned H.S. Code Machine prepared biscuit 5% 5%
19.05 Concerned H.S. Code Hand-made biscuit (above equivalent to Taka 200 per kg) 5% 5%
19.05 Concerned H.S. Code Cake (above equivalent to Taka 300 per kg) 5% 5%
20.0 1 Concerned H.S. Code Pickle (Bottled and packed) 5% 5%
20.01 Concerned H.S. Code Sauces/Chutney 5% 5%
20.02 Concerned H.S. Code Tomato paste/Tomato ketchup/Tomato sauces (Bottled and packed) 5% 5%
20.08 Concerned H.S. Code Mango, Pineapple, Guava and Banana Pulp, tamarind paste 5% 5%
20.08 Concerned H.S. Code Mango bar 5% 5%
20.09 Concerned H.S. Code Mango juice 5% 5%
20.09 Concerned H.S. Code Pineapple juice 5% 5%
20.09 Concerned H.S. Code Guava juice 5% 5%
20.09 Concerned H.S. Code Tamarind juice 5% 5%
27.0 1 Concerned H.S. Code Coal generating from Boro Pukuria coal mine 5% 5%
27.10 Concerned H.S. Code Burn/unusable transformer oil (In the case of reprocessed) 5% 5%
27.10 Concerned H.S. Code Lubricating oil/Rubber processing oil 5% 5%

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading VAT Rate FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
27.11 Concerned H.S. Code LPG Gas 5% 5%
27.13 Concerned H.S. Code Bulk Imported Petroleum Bitumen 5% 5%
39.20 Concerned H.S. Code Supplied Laminating Driving License to BRTA 5% 5%
Tableware, kitchenware, other household articles, hygienic and such any goods
39.24 Concerned H.S. Code Omitted 5%
includi ng toilet articles, of plastics (except Tiffin box water bottle)
From (1) CCB/CCA Treatment, Cryojot treatment, sejand and CCA treatment (self-
44.03 wood/ with other supplied wood)
Concerned H.S. Code 5% 5%
to (2) Diffusion treatment. seasent treatment. seasent and Diffusion, seasoning
44.09 (self-wood/with other supplied wood)
Produced by all paper mills-
(A) Cream laid/white writing paper
(1) From above 50/55 gm/m•
(2) From above 35/40 gmfm•
(B) White rolled paper from 55 to 59.99 gm/m•
48.02 Concerned H.S. Code (C) White printing paper- 5% 5%
(1) 60 gmfm• or above
(2) 55 gm/m• to 59.99 gm/m•
(3) 50 gm/m• to 54.99 gm/m•
(4) 45 gmfm• to 49.99 gm/m•
(5) 35 gm/m• to 44.99 gm/m•
(a) Liner paper
48.04 Concerned H.S. Code (b) White liner paper 5% 5%
(c) CraA: liner paper
48.05 Concerned H.S. Code Medium paper 5% 5%
(1) Kitchen towel (24-26 GSM)
48.18 Concerned H.S. Code omitted 5%
(2) Toilet tissue (18-24 GSM)

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading VAT Rate FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
(3) Napkin Tissue (20-24 GSM)
(4) Facial Tissue/pocket tissue (12-16 GSM)
(5) Hand towel/paper towelfcllnical bed sheet
48.20 Concerned H.S. Code Exercise books/spiral note books/Khata (from 45 to above GSM) 5% 5%
48.22 Concerned H.S. Code Paper Cone 5% 5%
From
52.02 (a) Cotton yarn waste, which is known as hard waste and which is not used for
All H.S. Codes 5% 5%
to fab ric making
52.07
From
52.08
All H.S. Codes Waste Grey Denim 5% 5%
to
52.12
From
54.02
to
54.10
All H.S. Codes Fabr ics made of man-made fiber 5% 5%
and
55.12
to
55.16
68.02 Concerned H.S. Code Solid stone 5% 5%
(a) Ferro-manganese and Ferro-silico-manganese alloy
72.02 Concerned H.S. Code 5% 5%
fb1 Ferro-sllico allov
72.09 Concerned H.S. Code HR Coil to CR Coil 5% 5%
72.10 CR Coil to GP sheet
Concerned H.S. Code 5% 5%
72.12 CR Coil to GP sheetjcoil (colored)

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading VAT Rate FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
CR Coil to Cl sheet
CR Coil to Cl sheet ( colored)
HR Coil to GP sheet
HR Coil to GP sheet/coil (colored)
HR Coil to Cl sheet
HR Coil to Cl sheet (colored)
72.17 Concerned H.S. Code GI Ware 5% 5%
Nails
73.17 Concerned H.S. Code 5% 5%
Top nails
(a) Various size and types of Screw, galvanized/non galvanized/zing
cutting/nickel cutting/other metal cutting/except cutting
73.18
(b) Joint (connector), nut, bolt, various size and types of galvanized/non
74.15 Concerned H.S. Code 5% 5%
galvanized/zing cutting/nickel cutting/other metal cutting/except cutting
76.16
(c) Electric line hardware and poll fittings, which MS and steel make (Except
nut bolt)
Aluminum and kitchen artlcles made by aluminum or other household articles,
76.15 Concerned H.S. Code Omitted 5%
sanitary ware and parts thereof
Blades made from stainless steel,
82.12 Concerned H.S. Code 5% 5%
Blade made from carbon steel strips
Diesel engines manufactured by Bangladesh Diesel Plant Ltd., Joydebpur,
Gazipur-
84.08 Concerned H.S. Code (a) 1 cyllnder210 diesel engine 5% 5%
(b) 2-cyllnder 912 diesel engine
(3) 3-cyllnder diesel engine
a. 5 KVA Electrical transformer
85.04 Concerned H.S. Code b. 10 KVA Electrical transformer 5% 5%
c. 11 Kilovolt ootential Electr ical transformer (KAY standard-200 VA)

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading VAT Rate FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
d. 11 Kilovolt Electrical transformer (KAV standard-SO VA)
e. 15 KVA Electrical transformer
f. 20 KVA Electrical transformer
g. 25 KVA Electrical transformer
h. 33 Kilovolt potential Electrical transformer (KAY standard-400 VA)
i. 33 Kilovolt current transformer (KAY standard- SOVA)
j . 37.5 KVA Electrical transformer
k 50 KVA Electrical transformer
I. 75 KVA Electrical transformer
m. 100 KVA Electrical transformer
n. 200 KVA Electrical transformer
o. 250 KVA Electrical transformer
p. 300 KVA Electrical transformer
q. 315 KVA Electrical transformer
r. 400 KVA Electrical transformer
s. 500 KVA Electrical transformer
t. 630 KVA Electrical transformer
u. 700 KVA Electrical transformer
v. 800 KVA Electrical transformer
w. 1000 KVA Electrical transformer
x. 1200 KVA Electrical transformer
y. 1500 KVA Electrical transformer
z. 2000 KVA Electrical transformer
(a) from 1 to 10 watt electric Energy saving b ulb
(b) from 11 to 20 watt electric Energy saving bulb
85.39 85.39.31.10 (c) from 21 to 30 watt electric Energy saving b ulb 5% 5%
( d) from 31 to SO watt electric Energy saving bulb
( e) Above 50 watt electric Energy saving bulb
Tube light
85.39 Concerned H.S. Code 5% 5%
18 watt and 36 watt

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading VAT Rate FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
(A) Manufactured by Bangladesh Machine Tools Factory Ltd., Gazlpur, At stage
manufacturing:
(1) Retro-ReflectJve Vehicle Number Plate, Vehicle Type ( i) & (11)
(2) Retro-Reflective Vehicle Number Plate, Vehicle Type ( ill)
85.42
Concerned H.S. Code (3) Vehicle Ownership Card 5% 5%
39.20
(B) Supplied by Bangladesh Road Transport Authority (BRTA) to Consumer -
(1) Retro-Reflective Vehicle Number Plate, Vehicle Type (1) & (11)
(2) Retro-Reflective Vehicle Number Plate, Vehicle Type ( ill)
(3) Vehicle Ownership Card
(a) Bus (52 seated capacity - General)
(b) Bus (52 seated capacity - Chair deluxe)
(c) Bus (40 seated capacity - General)
(d) Bus (40 seated capacity - Chair deluxe)
87.02 Concerned H.S. Code 5% 5%
(e) Bus (36/40 seated capacity- Luxury/ super luxury type)
(f) Bus (36 seated capacity - Air conditioned)
(g) Mini Bus (30 seated capacity - General)
(f) Mini Bus (24/30 seated capacity - Deluxe type)
(a) Truck (Carrying Capacity 7 Tons)
(b) Truck Van (Carrying capacity 7 Tons)
(c) Truck (Carrying Capacity 5 Tons)
(d) Truck Van (Carrying Capacity 5 Tons)
87.04 Concerned H.S. Code 5% 5%
(e) Truck (carrying Capacity 3 Tons)
(f) Truck Van (Carrying capacity 3 Tons)
(g) Truck Van/Pick-up (Whether Passenger bus or not carrying capacity 1 to
1.5 Tons
89.01 (1) Landing Craft;
to Concerned H.S. Code (a) Landing Craft Vehicle and personal (LCVP) 5% 5%
89.07 (b) Landing Craft Utility (LCU)

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading VAT Rate FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
(c) Landing Craft Tang (LCT)
( d) Landing Ship Tank (LST)
(e) Landing Craft Logistics (LCL)
(f) Landing Ship Logistics (LSL)
(g) Landing Craft Personal
(2) Landing Platform Helicopter (LPH)
(3) Patrol Boat/Gun BoatjCostal Patrol Boat
(4) First Attack Craft (Missile Boat, Torpado Boat, Fae G)
(5) OPD/Corvate/Large Patrol Craft (LPC)
(6) Patrol Boat/ Harbar Patrol Boat/Inland Patrol Vessel
(7) Pilot Boat/Pilot Lunch/Security Boat
(8) Survey Vessel
(9) Tag
(10) Mooring Boat
(11) House Boat/Water Boat (without Engine)
(12) Dresser
(13) Floating Crane/Buoy Lifting Vessel/Salvage vesseJ/Search and rescue
Vessel
(14) Life Boat
(15) Garbage Disposal Vessel
(16) Pontoon
(17) Fire Fighting Ship
(18) Hospital Ship (Not self-moving)
(19) Fishing Trawler Boat
(20) Wooden Boat/GRP Boat/Speed Boat/Ferry/Driving Boat/Motor Lunch/
Survey Boat/Inland Solar Craft/Buoy/Moring Buoy/Crane Boat/Aluminium
Survey Boat

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading VAT Rate FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
89.01 Goods carrying Mechanical River boat
to Concerned H.S. Code Passenger Mechanical River boat 5% 5%
89.07 Other Mechanical River boat (Goods/Passenger carrier)
90.03.11 Optical Plastic Frame
90.03 5% 5%
90.03.19 Optical Metal Frame (With spring or not)
Sun class (Plastic frame)
90.04 Concerned H.S. Code omitted 5%
Sun class (Metal frame)
Reading Class (Plastic frame)
90.04 90.04.90 5% 5%
Reading Class (Metal frame)
90.04 Concerned H.S. Code Mattress made by coconut coir 5% 5%
B. In case oflocal supply of following goods, VAT shall be Imposed@ 7.5% :
Heading VAT Rate FY
H.S.Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
Tableware, kitchenware, other household articles, hygienic and such any goods
39.24 Concerned H.S. Code 7.5% 5%
including toilet articles, of plastics (except Tiffin box water bottle)
48.09 Concerned H.S. Code Self-copy paper 7.5% 7.5%
48.10 Concerned H.S. Code Duplex board/ coated paper 7.5% 7.5%
48.13 Concerned H.S. Code Cigarette/Birt paper 26+/- 2gm/m' 7.5% 7.5%
(1) Kltchen towel (24-26 GSM)
(2) Toilet tissue (18-24 GSM)
48.18 Concerned H.S. Code (3) Napkin Tissue (20-24 GSM) 7.5% 5%
( 4) Facial Tissue/pocket tissue (12-16 GSM)
(5) Hand towel/paper towel/clinical bed sheet
48.23 Concerned H.S. Code Simplex paper 7.5% 7.5%

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (S)
Packing paper
Colored paper
Aluminum and kitchen articles made by aluminum or other household articles,
76.15 Concerned H.S. Code 7.5% 5%
sanitary ware and parts thereof
Sun class (Plastic frame)
90.04 Concerned H.S. Code 7.5% 5%
Sun class (Metal frame)

C. In case of local supply of following goods, VAT shall be Imposed @ 10% :

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (S)
68.10 Concerned H.S. Code Electric Pole 10% 10%
73.08 Concerned H.S. Code Electric Pole (made by steel plate) 10% 10%

D. In case of local supply of the following goods, VAT shall be Imposed at the following specific r ate:

Heading Specific VAT Amount FY

H.S. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
48.01 Concerned H.S. Code Newsprint Tk. 1,600 (Per Metric Ton) Tk. 1,600 (Per Metric Ton)
From
52.05 to All H.S. Code Cotton yarn Tk. 3 (three)/Per KG Tk. 3 (three)/Per KG
52.07
From Yarn made with the maximum of man-made fibre
54.02 to All H.S. Code and other fibres, where man-made fibre is Tk. 3 (three)/Per KG Tk. 3 (three)/Per KG
54.10 predertlmined

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading Specific VAT Amount FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
and from
55.12 to
55.16
(a) General made brick except machine (non-
Tk. 450 (Per thousand) Tk. 450 (Per thousand)
refractory building bricks), except facing bricks
(b) General bricks produce by mechanical process or
machine (non-refractory building bricks), except Tk. 500 (Per thousand) Tk. 500 (Per thousand)
facing bricks
(c) Bricks produc by mechanical process or machine
First grade-
(1) Three-hole salient bricks
Tk. 700 (Per thousand) Tk. 700 (Per thousand)
69.04 Concerned H.S. Code (2) Ten-hole salient bricks
(3) Seventeen-hole salient bricks
( 4) Multi cored bricks
Second grade-
(1) Three-hole salient bricks
Tk. 700 (Per thousand) Tk. 700 (Per thousand)
(2) Ten-hole salient bricks
(3) Seventeen-hole salient bricks
( d) Bricks cheeps Tk. 700 (Per 100 cft) Tk. 700 (Per 100 cft)
(e) Mecad batts Tk. 500 (Per 100 cft) Tk. 500 (Per 100 cft)
72.04 All H.S. Code Scrap/Ship scrap Tk. 1,000 (Per Metric Ton) Tk. 1,000 (Per Metric Ton)
M.S. Product:
From (a) M. S. goods which is produced by imported/local
Tk. 1,400 (Per Metric Ton) Tk. 1,400 (Per Metric Ton)
72.13 to Concerned H.S. Code collected re-rollable scrap
72.16 (b) All types of ballet and ingot which is produced by
Tk. 1,200 (Per Metric Ton) Tk. 1,200 (Per Metric Ton)
Imported/ local collected meltable scrap

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 VAT rate of goods as per 3rd schedule for the FY 2023-2024 in comparison with the FY 2022-2023

Heading Specific VAT Amount FY

HS. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (5)
(c) M. S. goods which is produced from ballet and
Tk. 1,200 (Per Metric Ton) Tk. 1,200 (Per Metric Ton)
ingot
(d) M. S. goods which ls produced from ballet and
Tk. 2,200 (Per Metric Ton) Tk. 2,200 (Per Metric Ton)
Ingot and dirt/mutable scrap

Othe r VAT rates as p e r 3 rd sche dule:

• For trad er, VAT rate is 5%;

• For local supply of medicine, VAT rate is@ 2.4%;
• For local supply of diesel, kerosene, octane, petrol, furnace oil and LPG gas VAT rate is @ 2%;
• For w holesaler of clothes & paper, VAT rate would be 1.5%, if complied with the conditions and procedures as mentioned in
the GO No. 03/VAT/2022 dated 01 June 2022 and GO No. 09/VAT/2022 d ated 28 June 2022.

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 Supplementary Duty (SD) Rate for the FY 2023-2024 in Comparison with the FY 2022-2023

13. Goods subject to Supplementary Duty (SD) at supply stage (Table·3)

Heading SD Rate FY
H.S. Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (S)
19.02 All H.S. Codes Cooked Pasta, lasagne 10% 10%
20.09 All H.S. Codes Fruit juices and fruit drinks 10% 10%
21.05 All H.S. Codes All kind of ice cream 5% 5%
Food preparation for distribution, such all kind Burger, Sandwich, Chicken fry, French fry,
21.06 2106.90.90 10% 10%
Hot Dog, Pizza
22.01 All H.S. Codes Mineral waters (Up to 3 Liter) 5% 5%
Carbonated beverage (according to Bangladesh Standard (BOS 1123:2013), in cold drinks 25% 25%
2201.10.00
the specifled range of elements of caffeine up to 145 milligram per liter)
22.02
As defined in Bangladesh Standard (BOS 1123:2013), for carbonated beverage the cold 35% 35%
2202.90.00
drinks' elements are different from the specified range of elements
2402.20.00 Cigarettes Containing Tobacco 65% 65%
24.02
2402.90.00 Hand-made or other than machine-made Bldl (With or without filter) and others 40% 40%
24.03.99.00 Jarda (Retail price per lOgm Taka 40 i.e., per gm Taka 4) 55% 55%
24.03
24.03.99.00 Gui (Retail price per lOgm Taka 20 i.e., per gm Taka 2) 55% 55%
27.11 2711.21.00 Natural Gas (Gaseous state) 0% 0%
32.08 to
All H.S. Codes Paints (includi ng primer) 5% 5%
32.10
Beauty or make-up preparations and preparations for the care of the skin ( other than
medicaments), Including sunscreen or sun tan preparations; Including hand, nail or leg make up
preparations:
33.04 3304.10.00 Lip make-up preparations 10% 10%
3304.20.00 Eye make-up preparations 10% 10%
3304.30.00 Manicure or pedicure preparatlons 10% 10%
3304.91.00 Powders, whether or not compressed 10% 10%

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 Supplementary Duty (SD) Rate for the FY 2023-2024 in Comparison with the FY 2022-2023

Heading SD Rate FY
H.S.Code Description of Goods
No. 2023-2024 2022-2023
(1) (2) (3) (4) (S)
3304.99.00 Other (other than petroleum jelly and baby lotlon) 10% 10%
Preparations for use on the hair:
3305.10.00 Shampoo 15% 15%
33.05 3305.20.00 Preparations fo r permanent waving or straightening 10% 10%
3305.30.00 Hair lacquers 10% 10%
3305.90.00 Other 10% 10%
3307.10.00 Pre-shave, shaving or after-shave preparations 15% 15%
3307.20.00 Personal deodorants and antiperspirants 15% 15%
3307.30.00 Aromatlc bath salts and other bath preparations 15% 15%
33.07
Used other preparations for d ispelling bad smell of room (except augorbatl and similar
3307.49.00 15% 15%
things)
3307.90.00 Others 15% 15%
48.13 All H.S. Codes Cigarette paper/Sid i paper (whether or not cut to size or in the fo rm of booklets or tubes) 25% 25%
Gray ceramic sto ne paving plate (plaque) paving. hearth or wall tiles; ceramic mosaic cubes
69.07 All H.S. Codes 15% 15%
and the like, whether or not o n a backi ng; finishing ceramics
Bright ceramic stone paving plate (plaque) pavi ng. hearth or wall tiles; ceramic mosaic
69.08 All H.S. Codes 15% 15%
cubes and the like, whether or not o n a backing; finishing ceramics
Concerned Ceramic sink, basin, pedestal basin, commode or its parts and other fittings and fixtu res of
10% 10%
H.S. Codes bathroom (other than the long pan)
69.10
Concerned
Ceramics bathtub and Jacuzzies, shower, shower tray 30% 30%
H.S. Codes
85.39 All H.S. Codes Other filament lamps except ultra-violet/infra-red lamps; 0% 0%

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 Supplementary Duty (SD) Rate for the FY 2023-2024 in Comparison with the FY 2022-2023

14. Services subject to Supplementary Duty (SD) at supply stage (Table•4)

Heading SD Rate FY
Service Code Description of Services
No. 2023-2024 2022 -2023
(1) (2) (3) (4) (5)
SOOl.00 Hotel and Restaurant:
Hotel: On those bills if any drink ls supplied of the nature of wine in the hotel while
SOOl.10 supplying food, drink and lodging or any type of "floor show" is organized (even lf 20% 20%
SOOl arranged for one day In a year)
Restaurant: On those bills if any drink ls supplied of the nature of wine in the hotel while
SOOl.20 supplying food, drink and lodging or any type of "floor show" is organized (even lf 20% 20%
arranged for one day in a year)
S012 S012.10 Telephone: Services provided by using SIM/RIM card of mobile phone only 15% 15%
Organizer of entertaining cultural function with foreign artiste: Provided that this
S038 S038.00 provision shall not apply In the case of organizing cultural functions with foreign artJste 10% 10%
under bilateral cultural exchange program
S039 S039.20 Satellite Channel Distributor 25% 25%
Service by BTRA: On the service value (charge or fee) received against the provision of
service relating to receipt or renewal of registration, road permit. fitness certificate,
S044 S044.00 15% 15%
ownership certJflcate etc. of vehicles given by Bangladesh Road Transport Authority
(except passenger bus, cargo truck and lorry, three-wheeler, ambulance and school bus)
Organization renting out char tered aircraft or helicopter: Organization renting out
SOSB SOSB.00 30% 30%
chartered plane or hellcopter (except ambulance)

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 Supplementary Duty (SD) Rate for the FY 2023-2024 in Comparison with the FY 2022-2023

15. References
1. Standard VAT ra te (15%) is determined by section 15 of t he VAT and SD Act, 2012 and reduced VAT rate (below 15%) is
d etermined by 3"' schedule of the VAT and SD Act, 2012.
2. The a bove presentation is prepared based on:
i. VAT & SD Act, 20 12 & VAT & SD Rules, 20 16;
11. Finance Act, 2023;
iii. SRO No. 24 0/2021, 2 27/2022 a nd 325/2022 (VOS related);
iv. SRO No. 186/2019, 2 34/2019, 160/2021, 239/2021, 172/2022, 226/2022 a nd 143/2023 (Definition of services);
v. SRO No. 136/2023 a nd 202/2023 (Exemption).
3. The green color represents changes/amendme nts a nd red color represents the omissions/d eletions made by the Finance Act, 2023
and SROs p ublished d uring the months of May a nd June 2023.

16. Declaration
This document ls prepared on 11 July 2023, if any changes are made by the National Board of Revenue a~erward, then those new provisions/orders
shall prevail.

If you have any que ry, you can communicate by e -mail at: masumgazi613@gmail.com or on
Linkedln: https://www.linkedin.com/ in/taxprofessionalbd/

Thank You

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