VAT Deduction and Collection at Source Rule 2021

বিষয়বিবিক আল োচনো
Prepared & Designed by:

Md. Saifur Rahman FCMA
Principal & CEO
Saifur Enayet & Associates
Cell: 01911753415
Email: saifur.sea@gmail.com
www.saifurenayet.com
Dated: Dhaka, September 13, 2022

Dr‡m g~mK KZ©b I Av`vq

(e¨venvwiK mn)
(a comprehensive solutions of vat deduction at
source)
mvBdyiÕm f¨vU WvB‡R÷ 161

Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv, 2021

m~wPcÎ
1| msw¶ß wk‡ivbvg|-.................................................................................................. 163
2| msÁv|- ................................................................................................................ 163
3| ‡hme ‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e|- .............................................................. 164
4| ‡hvMvb`v‡ii ‡¶‡Î Dr‡m g~mK KZ©b|- ........................................................................167
Dr‡m KZ©bKvix KZ©…K ‡hvMvb`vi ‡mevi wecix‡Z Dr‡m gymK KZ©‡bi ‡¶‡Î Abymibxq t- ............167
5| ‡hB me ‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|- ...................................................... 168
6| Dr‡m g~mK KZ©bKvixi Kibxq|- ............................................................................... 169
7| mieivnKvixi Kibxq|- ............................................................................................. 171
8| Rwigvbv, my`, BZ¨vw`|- ........................................................................................... 171
9| wewea|-................................................................................................................. 172
10| iwnZKib|- ........................................................................................................ 172

Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv, 2021

MYc«RvZš¿x evsjv‡`k miKvi
RvZxq ivR¯^ ‡evW©
XvKv
[g~j¨ ms‡hvRb Ki]
c«Ávcb
ZvwiL: 15 Avlvp, 1428 e½vã / 29 Ryb, 2021 wL«÷vã|
Gm.Avi.I. bs-140-AvBb/2021/163-g~mK|- g~j¨ ms‡hvRb Ki I m¤úyiK ïé AvBb, 2012 (2012

m‡bi 47 bs AvBb) Gi aviv 135, aviv 49 I 127 L Gi mwnZ cwVZe¨, G c«`Ë ¶gZve‡j RvZxq ivR¯^
‡evW©, wbgœiƒc wewagvjv c«bqb Kwij, h_v:-
1| msw¶ß wk‡ivbvg|-
GB wewagvjv Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv, 2021 bv‡g AwfwnZ nB‡e|
2| msÁv|-
(1) welq ev c«m‡½i cwicwš’ wKQy bv _vwK‡j, GB wewagvjvq-
(K) "AvBb" A_© g~j¨ ms‡hvRb Ki I m¤úyiK ïé AvBb, 2012 (2012 m‡bi 47 bs AvBb);
(L) ["Dr‡m KZ©bKvix mËv" A_©
o ‡Kv‡bv miKvi ev Dnvi ‡Kv‡bv gš¿bvjq, wefvM, ev `ßi,

o Avav-miKvwi ev ¯^vqËkvwmZ ‡Kv‡bv ms¯’v,
o ivó«xq gvwjKvbvaxb c«wZôvb,
o ¯’vbxq KZ©…c¶,
o cwil` ev Abyiƒc ‡Kv‡bv ms¯’v,
o GbwRI welqK eÿ‡iv ev mgvR‡mev Awa`ßi KZ©…K Aby‡gvw`Z KZ©…K ‡emiKvwi c«wZôvb,
o ‡Kv‡bv e¨vsK, exgv ‡Kv¤úvwb ev Abyiƒc Avw_©K c«wZôvb,
o gva¨wgK ev Z`~aŸ© ch©v‡qi wk¶v c«wZôvb Ges ‡Kv‡bv wjwg‡UW ‡Kv¤úvwb‡K eySvB‡e; ](Ref:
section 2(21) & 2(93) of VAT & SD Act 2012)
(M) "cY" A_© AvB‡bi aviv 2 Gi `dv (59) G msÁvwqZ cY;
(N) "dig" A_© A_© g~j¨ ms‡hvRb Ki I m¤úyiK ïé wewagvjv, 2016 Gi wewa 2 Gi `dv (R) G
msÁvwqZ dig; Ges
(O)"‡evW©" A_© National Board of Revenue Order 1972 (P.O 76 of 1972) Gi Aaxb MwVZ RvZxq
ivR¯^ ‡evW©|

3| ‡hme ‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e|-

(1) 1[wejyß]
(2) ‡UÛvi, Pyw³, Kvh©v‡`k ev Ab¨weafv‡e mieiv‡ni ‡¶‡Î wb‡gœi Q‡K ewY©Z Kjvg (2) G ewY©Z ‡mevi
‡Kv‡Wi wecix‡Z Kjvg (3) G ewY©Z ‡mevi wecix‡Z Kjvg (4) G ewY©Z nv‡i Avewk¨Kfv‡e Dr‡m
KZ©bKvix mËv KZ©…K Dr‡m KZ©b Kwi‡Z nB‡e; h_vt-
µwgK bs ‡mevi ‡KvW ‡mevi weeib g~mK Dr‡m

KZ©‡bi nvi
1 2 3 4
01. 001.10 Gwm †nv‡Uj 15%
001.10 bb Gwm ‡nv‡Uj 7.5%
2
001.20 [‡i‡¯Íviuv (‡emvgwiK wegvb cwienb I 5%
ch©Ub gš¿vYvj‡qi ZvwjKvfy³ wZb
ZviKv ev Z`~aŸ© gv‡bi AvevwmK
‡nv‡U‡j Aew¯’Z ‡i÷y‡i›U, g‡ì evi
m¤^wjZ ‡nv‡U‡j Aew¯’Z ‡i÷y‡i›U Ges
g‡ì evi Av‡Q Ggb ‡i÷y‡i›U e¨ZxZ)]
02. 002.00 ‡W‡Kv‡iUim I K¨vUvivm 15%
03. 003.10 †gvUi Mvoxi M¨v‡iR, Ges IqvK©mc 10%
04. 003.20 WKBqvW© 10%
05. 004.00 wbg©vY ms¯’v 7.5%
06. 007.00 weÁvcbx ms¯’v 15%
07. 008.10 QvcvLvbv 10%
08. 009.00 wbjvgKvix ms¯’v 10%
09. 010.10 f~wg Dbœqb ms¯’v 2%
3
[10. 010.20 K) 1-1600 eM©dyU 2%
ch©šÍ
L) 1601 eM©dyU 4.5%
nB‡Z Z`~aŸ©]
feb wbgv©Y ms¯’v M) ‡h ‡Kvb 2%
mvB‡Ri cybt
‡iwR‡÷«k‡bi
‡¶‡Î
1
GmAviI 179-/AvBb/2022/192-g~mK/ ZvwiL: 01 Ryb, 2022 Øviv wejycÍ|
2
GmAviI 179-/AvBb/2022/192-g~mK/ ZvwiL: 01 Ryb, 2022 Øviv cÖwZ¯’vwcZ |
3


KZ©‡bi nvi
1 2 3 4
11. 014.00 B‡ÛbwUs ms¯’v 5%
12. 015.10 ‡d«BU d‡ivqvWv©m© 15%
13. 020.00 Rwic ms¯’v 15%
14. 021.00 cø¨v›U ev g~jabx hš¿cvwZ fvov cÖ`vbKvix 15%
ms¯’v
AvmevecÎ 7.5%
Avmevec‡Îi
Drcv`K (Drcv`K
KviLvbv nB‡Z
mivmwi †fv³vi wbKU
mievin Kwi‡j g~mK
4 Avmevc‡Îi
15. 024.10 15%)
wecYb †K›`ª
Avmevc‡Îi wecYb
†K›`ª (Drcv`b ch©vq 7.5%
7.5% nv‡i gymK
cwi‡kv‡ai PvjvbcÎ
_vKv mv‡c‡¶,
Ab¨_vq 15%)
16. 028.00 Kzwiqvi I GK&ª‡cÖm †gBj mvwf©m 15%
17. 031.00 c‡Yï wewbg‡q Kih‡vM¨ cY¨ ‡givgZ ev 10%
mvwf©wms Gi Kv‡R wb‡qvwRZ e¨w³,
c«wZôvb ev ms¯’v
18. 032.00 Kbmvj‡UÝx dvg© I mycvifvBRix dvg© 15%
19. 033.00 BRviv`vi 15%
20. 034.00 AwWU GÛ G¨vKvDw›Us dvg 15%
21. 037.00 ‡hvMvb`vi 7.5%
22. 040.00 wmwKDwiwU mvwf©m 10%
23. 043.00 ‡Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g 15%
Abyôvb mieivnKvix
24. 045.00 AvBb civgk©K 15%
25. 048.00 K)†c‡UªvwjqvgRvZ 5%

cwienb cY¨ cwien‡bi ‡¶‡Î
wVKv`vi


KZ©‡bi nvi
1 2 3 4
(L) Ab¨vb¨ cY¨ 10%
cwien‡bi ‡¶‡Î
26. 049.00 hvbevnb fvov cª`vbKvix 15%
27. 050.10 AvwK©‡U±, B‡›Uwiqvi wWRvBbvi ev 15%
B‡›Uwiqvi ‡W‡Kv‡iUi
28. 050.20 MªvwdK wWRvBbvi 15%
29. 051.00 BwÄwbqvwis dvg© 15%
30. 052.00 kã I Av‡jvK miÄvg fvov cª`vbKvix 15%
31. 053.00 ‡evW© mfvq ‡hvM`vbKvix 10%
32. 054.00 DcMªn P¨v‡b‡ji gva¨‡g weÁvcb 15%
c«PviKvix
33. 058.00 PvU©vW© wegvb ev ‡nwjKÞvi fvov 15%
cª`vbKvix ms¯’v
34. 060.00 wbjvgK…Z c‡Yï ‡µZv 7.5%
35. 065.00 feb, ‡g‡S I AsMb cwi¯‹vi ev 10%
i¶Yv‡e¶YKvix ms¯’v
36. 066.00 jUvixi wUwKU weµqKvix 10%
37. 067.00 Bwg‡Mªkb Dc‡`óv 15%
38. 071.00 Abyôvb Av‡qvRK 15%
39 072.00 gvbe m¤ú` mieivn ev eë¯’vcbv 15%
cªwZôvb
40. 099.10 Z_¨-cÖhyw³ wbf©i †mev (Information 5%
Technology Enabeled services)
41. 099.20 Ab¨vb¨ wewea †mev 15%
42. 099.30 ¯úÝikxc †mev 15%
43. 099.50 ‡µwWU †iwUs G‡RwÝ 7.5%
(3) AwbewÜZ e¨w³ KZ©…K evsjv‡`‡ki evwn‡i Aew¯’Z AbvevwmK e¨w³i wbKU nB‡Z M…nxZ ‡mevi ‡mevgyj¨
cwi‡kv‡ai mgq mswkøó e¨sK 15 (c‡b‡iv) kZvsk nv‡i Dr‡m gymK Av`vq Kwi‡e Ges Av`vqK…Z gymK
Av`vqKvix e¨sK ‡h gymK Kwgkbv‡i‡U wbewÜZ ‡mB Kwgkbv‡i‡Ui A_©‰bwZK ‡Kv‡W Rgv c«`vb Kwi‡e|
(4) wbewÜZ e¨w³i ‡¶‡Î 15 (c‡b‡iv) kZvsk nv‡i gymK Rgv c«`vb Kwiqv ‡U«Rvwi Pvjv‡bi Abywjwc
e¨vs‡K c«`vb Kwi‡j e¨sK Dr‡m Av`vq e¨ZxZ AbvevwmK e¨w³i c«vc¨ A_© ‡c«ib Kwi‡e Ges GB ‡¶‡Î,
h_vh_ ‡U«Rvwi Pvjvb bv _vwK‡j ev c«‡`q gymK Kg c«`Ë nB‡j c«‡hvR¨ mgy`q gymK Kwgkbv‡i‡Ui
A_©‰bwZK ‡Kv‡W Zvnv Rgv c«`vb Kwi‡e|

(5) miKvwi, Avav-miKvwi, ¯^vqËkvwmZ c«wZôvb Ges ¯’vbxq KZ©…c¶ jvB‡mÝ c«`vb ev bevqbKv‡j ev,
‡¶Î we‡k‡l, ‡Kv‡bv myweav m…wóKvix ‡mevi ‡¶‡Î D³i~c myweav c«`vbKvix e¨w³i wbKU nB‡Z c«vß mgy`q
A‡_©i Dci 15 (c‡b‡iv) kZvsk nv‡i Dr‡m gymK Av`vq Kwi‡e| GQviv c«`Ë jvB‡mÝ, ‡iwR‡÷ªkb,
cviwg‡U DwjøwLZ k‡Z©i AvIZvq ivR¯^ eÈb (Revenue Sharing), iq¨vjwU, Kwgkb, PvR©, wd ev Ab¨
‡Kv‡bv fv‡e c«vß mgy`q A‡_©i Dci 15 (c‡b‡iv) kZvsk nv‡i Dr‡m gymK Av`vq Kwi‡Z nB‡e|
(6) "¯’vb I ¯’vcbv fvov M«nYKvix" ‡mevi ‡¶‡Î fvov M«nYKvix KZ©…K fvovi Dci 15 (c‡b‡iv) kZvsk
nv‡i mgy`q g~mK Av`vq Kwi‡Z nB‡e|
["¯’vb I ¯’vcbv fvov M«nYKvix: ‡Uwej -4(‡mev ch©vq) ‡hB me ‡¶‡Î g~mK Av`vq Kwi‡Z nB‡e bv|-
(K) wbewÜZ ev ZvwjKvfy³ c«¯ÍyZKviK ev Drcv`bKvix c«wZôvb KZ©…K KviLvbv fvov;
(L) m¤ú~Y& ©AvevwmK Kv‡R eënv‡ii Rb¨ c«`Ë myweav Ges evwbwR¨K D‡Ï‡k¨ eëüZ AbwaK 150 (GKkZ
cÂvk) eM&d©yU AvqZ‡bi ‡Kvb ¯’vcbv;
(M) Z_¨ c«hyw³ wbf©i ‡mev A_vr ‡mevi ‡KvW S099.10 Gi AvIZvq wbewÜZ c«wZôvb KZ©…K ‡Kvb ¯’vb ev
¯’vcbv fvov M«n‡bi ‡¶‡Î; Ges
(N) bvix D‡Ï¨v³v KZ©…K cwiPvwjZ eëmvi ‡kv-iæ‡gi fvov] (Ref: SRO no.163/Ain/2022/176-
Mushak dated 1st June 2022]
4| ‡hvMvb`v‡ii ‡¶‡Î Dr‡m g~mK KZ©b|-
Dr‡m KZ©bKvix KZ©…K ‡hvMvb`vi ‡mevi wecix‡Z Dr‡m gymK KZ©‡bi ‡¶‡Î Abymibxq t-
(K) "‡hvMvb`vi" A_© ‡Kv‡Ukb ev ìcÎ ev Kvh©v‡`k ev Ab¨weafv‡e ‡Kv‡bv gš¿bvjq, wefvM ev
`ßi, Avav-miKvwi ev ¯^vqËkvwmZ ‡Kv‡bv ms¯’v, ivó«xq gvwjKvbvaxb ‡Kv‡bv c«wZôvb, ¯’vbxq
KZ©…c¶, cwil` ev Abyiƒc ‡Kv‡bv ms¯’v, GbwRI welqK eÿ‡iv ev mgvR‡mev Awa`ßi KZ©…K
Aby‡gvw`Z ‡Kv‡bv ‡emiKvwi c«wZôvb, ‡Kv‡bv e¨vsK, exgv ‡Kv¤úvwb ev Abyiƒc Avw_©K c«wZôvb
‡Kv‡bv gva¨wgK ev Z`~aŸ© ch©v‡qi wk¶v c«wZôvb Ges ‡Kv‡bv wjwg‡UW ‡Kv¤úvwbi wbKU c‡Yi
wewbg‡q Ae¨vnwZc«vß mieivn e¨vwZZ ‡h ‡Kv‡bv cY¨ ev ‡mev ev DfqB mieivn K‡ib Ggb ‡Kv‡bv
e¨vw³, c«wZôvb ev ms¯’v|
myZivs, Drcv`K wnmv‡e wbewÜZ e¨w³ e¨ZxZ Ab¨ mKj e¨w³ hvnviv Dr‡m KZ©bKvix mËvi wbKU
‡Kv‡Ukb ev ìcÎ ev Kvh©v‡`k ev Ab¨weafv‡e cb¨ ev †mev mieivn K‡i Zvnviv ‡hvMvb`vi wnmv‡e
we‡ewPZ nB‡e| ‡hB mKj ‡mevi mywbw`©ó msÁv iwnqv‡Q ‡mB mKj ‡mev ‡hvMvb`vi wn‡m‡e MY¨
nB‡e bv|
(L) c«Ávcb Øviv Ae¨vnwZc«vß ‡Kv‡bv cY¨ ev ‡mev ‡hvMvb`vi KZ©…K mieivn c«`v‡bi ‡¶‡Î
‡hvMvb`vi ‡mev wnmv‡e mieivn M«nYKvix‡K Dr‡m KZ©b Kwi‡Z nB‡e; Z‡e *[c«Ávc‡b ‡hvMvb`vi
wnmv‡e c…_Kfv‡e Ae¨vnwZ c«vß ‡mev ] D³ KZ©‡bi AvIZv ewnf©~Z wnmv‡e we‡ewPZ nB‡e nB‡e;
Ges

[(M) 5[wejyß]
*[‡hvMvb`vi: ‡Uwej - 4 (‡mev ch©vq) (Ref: SRO no.163/Ain/2022/176-Mushak dated 1st

June 2022 w.e.f 9th June 2022.)
(K) ¯‹y‡ji wUwdb mieivn
(L) RvZxq wk¶vµg I cvV¨cy¯ÍK ‡evW© KZ©…K c«`Ë Kvh©v‡`k Gi wecix‡Z gyw`«Z c«_wgK I gva¨wgK ¯Íi
Ges mggvb ch©v‡qi cvV¨cy¯ÍK mieivn
(M) Zyjv mieivn
(N) I‡q÷ GÛ ¯‹¨vc ‡ccvi mieivn
(O) fv½v Kvu‡Pi UyKiv (Cullet) mieivn
(P) cøvw÷K eR¨© mieivn
(Q) wR‡jwUb K¨vcmy‡ji DcKiY wn‡m‡e eëüZ Miæ I gwn‡li nvo
(R) w÷j wgj I dvDwÛ« wk‡í ¯’vbxqfv‡e msM…nxZ ¯‹ª¨vc/ fv½vix mieivn
(S) cvU RvZ cY¨ mieivn
(T)cyivZb e¨vUvwi mieivn]
5| ‡hB me ‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|-

6
[(1) Drcv`bKvix 15 (c‡b‡iv ) kZvsk nv‡i ev n«vmK…Z nv‡i ev mywbw`©ó Ki Av‡ivwcZ iwnqv‡Q GBiƒc
‡Kvb cY¨ D³ nvi ev mywbw`©ó Ki D‡jøLc~e©K dig g~mK-6.3 (Ki PvjvbcÎ) Gi gva¨‡g mieivn Kwi‡j
‡mB ‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|]
(2) wewa (3) Gi Dcwewa (2) G ewY©Z Q‡K DwjøwLZ ‡mev e¨ZxZ Ab¨ †mevi ‡¶‡Î mieivnKvix dig
g~mK-6.3 Gi gva¨‡g ‡mev mieivn Kwi‡j Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|
(3) R¡vjvwb ‡Zj, M¨vm, cvwb (Iqvmv), we`ÿr, ‡Uwj‡dvb, ‡gvevBj ‡dvb cwi‡mevi wej cwi‡kv‡ai
‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|
(4) AvB‡bi c«_g Zdwm‡j DwjøwLZ cY¨ ev ‡mev ev DfqB mieiv‡ni ‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z
nB‡e bv|
(5) g~j¨ ms‡hvRb Ki I m¤úyiK ïé AvBb, 2012 Gi aviv 21 Gi AvIZvq ïb¨nvi wewkó mieiv‡ni
‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|
(6) wewa (3) Gi Dcwewa (2) G ewY©Z Q‡K DwjøwLZ weÁvcbx ms¯’v Ges †Uwjwfkb I AbjvBb m¤úªPvi
gva¨‡g Abyôvb kxl©K †mev cÖ`vbKvix cÖwZôvbmg~n ivR¯^ Kg©KZv© KZ…©K cÖZ¨wqZ dig-6.3 cÖ`vb Kwi‡j
Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv |
5 GmAviI 227-/AvBb/2022/199-g~mK/ ZvwiL: 28 Ryb, 2022 Øviv wejycÍ|

6 GmAviI 179-/AvBb/2022/192-g~mK/ ZvwiL: 01 Ryb, 2022 Øviv cÖwZ¯’vwcZ|

7
[(7) Avmevec‡Îi Drcv`K 15 (c‡b‡iv) kZvsk nv‡i g~mK c«`k©b c~e©K ivR¯^ Kg©KZ©v c«Z¨wqZ dig
g~mK-6.3 c«`vb Kwi‡j Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|
(8) Electronic Fiscal Device (EFD)/Sales Data Controller (SDC) nB‡Z BmÿK…Z g~mK
Pvjvbc‡Î (wdmK¨vj wiwmU) mieivn M«wnZvi bvg I wbeÜb b¤î D‡jøL _vKv mv‡c‡¶ Dr‡m g~mK KZ©b
Kwi‡Z nB‡e bv|]
[†Kvb cÖK‡íi AvIZvq †Kvb †mev MªnYKvix KZ©…K cÖ‡`q g~j¨ ms‡hvRb Ki hw` †mev MªnYKvix ev, †ÿÎgZ,
†mevi g~j¨ ev Kwgkb cwi‡kvaKvix e¨vw³ †mevi g~j¨ ev Kwgkb cwi‡kvaKv‡j wba©vwiZ cØwZ‡Z Dr‡m
Av`vq ev KZ©bc~e©K miKvwi †UªRvwi‡Z Rgv K‡ib Ges D³ †mev mieivnKvix e¨w³ KZ„©K D³ mgy`q
‡mevi Ask we‡kl mievi‡ni j‡ÿ¨ †Kvb mve-K›Uªv±i, G‡R›U ev Ab¨‡Kvb †mev mieivnKvix e¨w³‡K
wb‡qvM K‡ib, †mB‡ÿ‡Î D³ †mev mieivnKvixi mve-K›Uªv±i, G‡R›U ev wb‡qvMK…Z Ab¨ ‡Kvb †mev
mieivnKvix e¨w³i wbKU nB‡Z, D³ †mevi Dci cÖv_wgK chv©‡q cÖ‡hvR¨ g~j¨ ms‡hvRb Ki Av`vq ev KZ©b
Ges miKvwi †UªRvwi‡Z Rgv cÖ`v‡bi `vwjwjK cÖgvYvw` Dc¯’vcbv mv‡c‡ÿ g~j¨ ms‡hvRb Ki GB ‡¶‡Î
c«‡hvR¨ nB‡e bv weavq cybivq Dr‡m g~j¨ ms‡hvRb Ki Av`vq Kiv hvB‡e bv; Z‡e, cÖK‡íi AvIZvq cY¨
µ‡qi †ÿ‡Î GB weavb cÖ‡hvR¨ nB‡e bv| (Ref: section 49(5) of VAT & SD Act 2016]
6| Dr‡m g~mK KZ©bKvixi Kibxq|-

(1) mieivnKvix Ki PvjvbcÎ (dig g~mK-6.3) Rvwi bv Kwi‡j, Dr‡m Ki KZ©bKvix mËv mieivnKvixi
wbKU nB‡Z ‡Kv‡bv mieivn M«nb Kwi‡e bv Ges mieivnKvix‡K D³ mieiv‡ni wecix‡Z ‡Kv‡bv g~j¨
cwi‡kva Kwi‡e bv; 8[Z‡e hw` mieivn M«nxZv c«‡hvR¨ ‡¶‡Î, AwbewÜZ ev ZvwjKvfy³ e¨w³i wbKU nB‡Z
mieivn M«nY Kwiqv _v‡Kb, ‡mB ‡¶‡Î c«‡hvR¨ g~mK cwi‡kv‡a mieivn M«nxZv `vqx _vwK‡eb|] (Ref:
Section 49(2) of VAT & SD Act 2012)
(2) Dr‡m g~mK KZ©bKvix mËv ev mievinMÖnxZv wbewÜZ nB‡j- 9[(K) mieivn M«nxZv Dr‡m KZ©bK…Z ev
Av`vqK…Z g~mK cY cwi‡kva mswkøó Ki ‡gqv` mgvwßi 7 (mvZ) w`‡bi g‡a¨ wba©vwiZ A_©‰bwZK ‡Kv‡W
miKvwi ‡KvlvMv‡i ‡U«Rvwi Pvjv‡bi gva¨‡g Rgv c«`vb Kwi‡eb;] (Ref: Rule 40(1), clause P Sub
clause A of VAT & SD Rule 2016)
(L) Dr‡m KwZ©Z g~mK mswkøó Ki‡gqv‡ì `vwLjc‡Î e…w×Kvix mgš^q Kwi‡eb I wbU c«‡`q K‡ii wecix‡Z
‡U«Rvwi Pvjv‡bi gva¨‡g RgvK…Z Dr‡m KwZ©Z g~mK mgš^qc~e©K Aewkó A_©, hw` _v‡K, wba©wiZ A_©‰bwZK
†Kv‡W miKvwi †KvlvMv‡i Rgv c«`vb Kwi‡eb;
(M) Dr‡m KwZ©Z g~mK `dv (K) Abyhvqx Rgv cÖ`vbc~e©K 3 (wZb) Kvh©wè‡mi g‡a¨ dig g~mK-6.6 G
wZb c«‡¯’ Dr‡m Ki KZ©b mb`cÎ Bmÿ Kwiqv Dnvi g~jKwc I ‡U«Rvwi Pvjv‡bi g~jKwc mswkøó g~mK mv‡K©‡j
7
GmAviI 179-/AvBb/2022/192-g~mK/ ZvwiL: 01 Ryb, 2022 Øviv ms‡hvwRZ|
8
GmAviI 179-/AvBb/2022/192-g~mK/ ZvwiL: 01 Ryb, 2022 Øviv ms‡hvwRZ|
9

`vwLj Kwi‡eb, GKU Abywjwc mieivnKvix‡K c«`vb Ges GKwU Abywjwc Dr‡m KZ©bKvix mËv 5 (cvuP)
ermi msi¶Y Kwi‡eb|
(3) Dr‡m Ki KZ©bKvix mËv ev mievin MªwnZv g~mK wbewÜZ bv nB‡j, mievinKvwi‡K cb cwi‡kv‡ai 15
(c‡bi) w`‡bi g‡a¨ Dr‡m KwZ©Z g~mK wba©vwiZ A_©‰bwZK †Kv‡W miKvwi †KvlvMv‡i Rgv cÖ`vbc~e©K (3)
Kvh©wè‡mi g‡a¨ dig g~mK-6.6 (Ref: Rule 40(1), clause P sub clause B of VAT & SD
Rule 2016) G wZb c«‡¯’ Dr‡m Ki KZ©b mb`cÎ Bmÿ Kwiqv Dnvi g~jKwc I ‡U«Rvwi Pvjv‡bi g~jKwc
mswkøó g~mK mv‡K©‡j `vwLj Kwi‡eb, GKwU Abywjwc mieivnKvix‡K c«`vb Ges GKwU Abywjwc Dr‡m
KZ©bKvix mËv 5 (cvuP) ermi msi¶Y Kwi‡eb|
(4) Dr‡m KZ©bKvix Dr‡m KwZ©Z g~mK Rgv c«`v‡bi Rb¨ ‡U«Rvwi Pvjv‡b A_©‰bwZK ‡KvW"1/1133/Dr‡m
KZ©bKvixi mswkøô Kwgkbv‡i‡Ui ‡KvW/0311" wjwLZ nB‡e| Kwgkbvi‡U‡i ‡KvWmg~n nBjt
XvKv (c~e©) 0030, XvKv (cwðg) 0035, XvKv (DËi) 0015,

XvKv (`w¶b) 0010, PÆM«vg 0025, Kywgjøv 0040,
wm‡jU 0018, ivRkvnx 0020, iscyi 0045,
h‡kvi 0005, Ges Lyjbv 0001| GjwUBD(g~mK) Kwgkbv‡i‡Ui A_©‰bwZK
‡KvW 1/1133/0006/0311|
‡U«Rvwi Pvjv‡bi c«_g Kjv‡g "hvi gvidZ c«`Ë nBj Zvi bvg I wVKvbv" Gi wb‡gœ Dr‡m KZ©bKvixi bvg,
wVKvbv, g~mK wbeÜb b¤î, hw` _v‡K, mv‡K©j Ges Kwgkbv‡i‡Ui bvg wjwL‡Z nB‡e|
‡U«Rvwi Pvjv‡bi wØZxq Kjv‡g "‡h e¨vw³i ev c«wZôv‡bi c¶ nB‡Z UvKv c«`Ë nB‡jv Zvi bvg, c`we I
wVKvbv " Gi wb‡gœ cY¨ ev ‡mev mieivnKvixi bvg, wVKvbv, g~mK wbeÜb b¤î, mv‡K©j I Kwgkbv‡i‡Ui bvg
wjwL‡Z nB‡e|
(5) Dr‡m KZ©bKvix mËv mgy‡ni g‡a¨ ‡h mKj mËvi ‡jb‡`b ev Z_¨msµvšÍ wej wnmvei¶Y Kg©KZ©v KZ©…K
wb®úwË nq, Zvnv‡ì Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Zvnv ‡KvlvMv‡i cwi‡kva msµvšÍ Kvh©µg mswkøô
wnmvei¶Y Kg©KZ©v KZ©…K m¤úvw`Z nB‡e| (Ref: Rule 38(1) of VAT & SD act 2016)
(6) Dr‡m KZ©bKvix mËv wnmvei¶Y Kg©KZ©vi wbKU `vwLjK…Z we‡j, hvnvi AbyK~‡j wej Aby‡gv`b Kiv
nBqv‡Q Zvnvi bvg I eëmvq mbv³Kib msL¨v D‡jøL Kwi‡eb Ges DwjøwLZ wej cwi‡kv‡ai Rb¨ Aby‡gvw`Z
nB‡j wnmvei¶Y Kg©KZ©v Dnv nB‡Z c«‡hvR¨ g~j¨ ms‡hvRb Ki KZ©b Kwiqv eyK U«vÝdvi ev Ab¨wea ¯^xK…Z
c×wZ‡Z miKvix ‡KvlvMv‡i Rgv Kwi‡eb| (Ref: Rule 38(2) of VAT & SD act 2016)
(7) wnmveKg©KZ©v wej cwi‡kv‡ai 3 (wZb) Kvh©wè‡mi g‡a¨ (Ref: Rule 38(4) of VAT & SD act
2016) dig g~mK-6.6 G wZb c«‡¯’ Dr‡m Ki KZ©b mb`cÎ Bmÿ Kwiqv Dnvi g~jKwc I ‡U«Rvwi Pvjv‡bi
g~jKwc mswkøó g~mK mv‡K©‡j `vwLj Kwi‡eb, GKwU Abywjwc mieivnKvix‡K c«`vb Kwi‡eb Ges GKwU
Abywjwc Dr‡m g~mK KZ©bKvix mËv ev mievinMªwnZv‡K c«`vb whwb Dnv 5 (cvuP) ermi ch©šÍ msi¶Y
Kwi‡eb|

7| mieivnKvixi Kibxq|-
(1) mieivnKvix‡K cY¨ ev ‡mev mieivnKv‡j dig g~mK-6.3 G Ki PvjvbcÎ Bmÿ Kwi‡Z nB‡e|
(2) `vwLjcÎ dig g~mK-9.1 Gi " Ask-3 mieivn c«`vb-c«‡`q Ki" G g~j¨ Ges g~m‡Ki cwigvb ev
mywbw`©ó K‡ii cwigvb D‡jøL Kwi‡Z nB‡e|
(3) Dr‡m KZ©bKvix mËvi wbKU nB‡Z dig g~mK-6.6 G Dr‡m KZ©b mb`cÎ c«vwß mv‡c‡¶ `vwLjc‡Î
Dr‡m KwZ©Z g~m‡Ki mgcwigvb ev mywbw`©ó Ki n«vmKvix mgš^q M«nb Kwi‡Z cvwi‡e (Ref. Section 50(3)
of VAT & SD Act 2012) Ges c«‡`q Kjv‡g Dr‡m KwZ©Z ‡mevgyj¨ I g~mK D‡jøL Kiv bv nB‡j ‡mev
mieivnKvix n«vmKvix mgš^q M«nb Kwi‡Z cvwi‡eb bv|
(4) ‡h Ki ‡gqv‡` ‡Kv‡bv mieiv‡ni wecix‡Z g~j¨ cwi‡kva Kiv nq, ‡mB Ki ‡gqv‡` ev ‡mB Ki ‡gqv‡ì
10
[cieZ©x 3 (wZb) Ki †gqv‡`] D³ mgš^q mvab Kwi‡Z nB‡e Ges D³ mg‡qi ci mgš^q `vwe Zvgvw`
nB‡e| (Ref: sub section 2 of section 50 of VAT & SD Act 2012)
8| Rwigvbv, my`, BZ¨vw`|-

(1) Dr‡m Ki KZ©bKvix mËv Ges mieivnKvix Dr‡m Ki KZ©b Ges miKvix ‡KvlvMv‡i Rgv c«`v‡bi Rb¨
‡hŠ_ I c…_Kfv‡e `vqx _vwK‡e| (Ref. section 49(4) of VAT & SD Act 2012)
(2) Dr‡m KZ©‡bi `vwqZ¡ _vKv m‡Z¡I g~mK KZ©b Kiv bv nB‡j, AvB‡bi aviv 85 Gi Dc-aviv (1K) Ges
aviv 127 Gi weavb Abyhvqx g~j¨ ms‡hvRb Ki KZ©bKvix KZ©bKvix e¨w³, KwZ©Z g~j¨ ms‡hvRb Ki Rgv
cª`v‡b `vqx e¨w³ Ges mswkøó cÖwZô‡bi wbe©vnx Kg©KZ©vi weiy‡× eë¯’v MÖnb Kiv hvB‡e|
aviv 85(1K): aviv 49 Gi weavb Abyhvqx Dr‡m g~j¨ ms‡hvRb Ki KZ©b Ges Rgv cÖ`v‡bi evaëvaKZv
_vKv m‡Ë¡I Dr‡m g~j¨ ms‡hvRb Ki KZ©bKvix D³ avivi Aaxb Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Rgv
cÖ`v‡b e¨_© nB‡j:-
aviv 127 Abyhvqx Av‡ivwcZ my`mn D³ g~j¨ ms‡hvRb Ki Zvnvi wbKU nB‡Z GBiƒ‡c Av`vq Kiv nB‡e
†hb wZwb D³ avivi Aaxb GKRb cY¨ ev †mev mieivnKvix;
(Av) `dv (A) Gi weavbvejx ÿzbœ bv Kwiqv Dr‡m KwZ©Z g~j¨ ms‡hvRb Ki wba©vwiZ mg‡qi g‡a¨ miKvwi
†KvlvMv‡i Rgv cÖ`v‡b e¨_© nB‡j mswkøó g~j¨ ms‡hvRb Ki KZ©bKvix e¨w³, KwZ©Z g~j¨ ms‡hvRb Ki Rgv
cÖ`v‡b `vwqZ¡cÖvß e¨w³ Ges mswkøó cÖwZôv‡bi wbev©nx Kg©KZ©v‡K mswkøó Kwgkbvi AbwaK 25,000 (cuwPk
nvRvi) UvKv e¨w³MZ Rwigvbv Kwi‡Z cvwi‡eb|]
aviv 127(1): ...........................................................................[Z‡e kZ© _v‡K †h, Dr‡m g~mK

KZ©bRwbZ e‡Kqv Av`v‡qi †ÿ‡Î cÖ‡`q K‡ii cwigv‡Yi Dci lvbœvwmK 2(`yB) kZvsk mijnv‡i my`
cwi‡kva Kwi‡Z nB‡e|
10

e¨vL¨v|- 11[GB Dc-avivq, Òcwi‡kv‡ai w`b ch©šÍÓ A_© wbav©wiZ Zvwi‡Li cieZ©x w`b nB‡Z Avcxj
wb®úbœvaxb mgqmn cwi‡kv‡ai w`b ch©šÍ, Z‡e 24 (PweŸk) gv‡mi AwaK b‡n|]
9| wewea|-
(1) ‡K›`«xq wbewÜZ c«wZôvb mgy‡ni kvLv ev weµq‡K›`« Zvnv‡ì 12[‡K›`«xqfv‡e wbewÜZ BDwb‡Ui] gva¨‡g
Dr‡m KwZ©Z g~mK Rgv c«`vb Kwi‡e|
(2) GKwU mieiv‡ni g‡a¨ GKvwaK Dcv`vb _vwKevi Kvi‡b Dr‡m g~mK KZ©b wb‡q RwUjZvi m…wó nB‡j
‡UÛvi, ‡Kv‡Ukb ev we‡j mieiv‡ni Dcv`vb& mg~n I c«wZwU Dcv`v‡bi wecix‡Z g~j¨ Avjv`vfv‡e D‡jøL
Kwi‡Z nB‡e Ges c«wZwU Dcv`v‡bi Dci c«‡hvR¨ nv‡i mgy`q g~mK Dr‡m KZ©b Kwi‡Z nB‡e|
(3) g~j¨ ms‡hvRb Ki I m¤úyiK ïé AvBb, 2012 Kvh©Ki nBevi c~‡e© Pyw³e× wKš‘ g~j¨ cwi‡kvwaZ nq
bvB Ggb mieiv‡ni ‡¶‡Î cwi‡kvaKvjxb mg‡q c«‡hvR¨ weavb c«‡hvR¨ nB‡e|
10| iwnZKib|-
(1) GB wewagvjv Kvh©Ki nBevi m‡½ m‡½ Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv, 2020 GZ
Øviv iwnZ Kiv nBj|
(2) D³iƒc iwnZKiY m‡ËI iwnZ wewagvjvi Aaxb K…Z Kvh© ev M…nxZ eë¯’v GB wewagvjvi Aaxb K…Z ev
M…nxZ nBqv‡Q ewjqv Mb¨ nB‡e|
RvZxq ivR¯^ ‡ev‡W©i Av‡`kµ‡g,
(KvRx dwi` DÏxb)

c«_g mwPe (g~mK bxwZ)
11 A_© AvBb, 2022(2022 m‡bi 13 bs AvBb) Gi aviv 80 Øviv cÖwZ¯’wcZ |

12 GmAviI 179-/AvBb/2022/192-g~mK/ ZvwiL: 01 Ryb, 2022 Øviv cÖwZ¯’vwcZ |

Dr‡m g~mK KZ©b I Av`v‡qi e¨venvwiK c«‡qvM:

[MYcÖRvZš¿x evsjv‡`k miKvi
*
g~mK-6.3
RvZxq ivR¯^ †evW©
Ki PvjvbcªÎ
[wewa 40 Gi Dc-wewa (1) Gi `dv (M) I `dv (P) `ªóe¨]
wbewÜZ e¨w³i bvg: Saifur Enayet& Associates
wbewÜZ e¨w³i weAvBGb: 002173937-1101
PvjvbcÎ Bmyï wVKvbv: House-53,Road-03,Sector-03,

Uttara, Dhaka-1230
†µZvi bvg: Bangladesh Plastics Limited PvjvbcÎ b¤î: 05

†µZvi weAvBGb: 001984594-0104 Bmyï ZvwiL 01/07/2022
‡µZvi wVKvbv: Noshor Market, Gazipur Bmyï mgq 11.30 G, Gg
mieiv‡ni MšÍe¨¯’j: Noshor Market, Gazipur
hvbevn‡bi cÖK…wZ I b¤î: N/A
µwgK cb¨ ev †mevi cwigvY GKK †gvU g~j¨ m¤ú~iK m¤ú~iK gyj¨ gyj¨ mKj
mieiv‡ ni GKK
eb©bv(cª‡hvR¨ g~j¨ (UvKvq)* ï‡éi ï‡éi ms‡hvRb ms‡hvRb cÖKvi ïé

‡ÿ†Î eª¨vÛ (UvKvq)* nvi cwigvY K‡ii K‡ii I Kimn
bvg mn) (UvKvq) nvi/mywbw`ó nvi/mywbw` g~j¨
Ki ó Ki Gi
cwigvb
(UvKvq)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
1 Audit Fees LS 1 1,50,000 1,50,000 - - 15% 22,500 1,72,500
22,500 1,72,500
cÖvwZl&Vvb KZ„c‡ÿi `vwqZ¡cÖvß e¨w³i bvg: Md. Khalid Hossain

cèx: Manager- Tax & VAT
¯^vÿi:
mxj:
*Er‡m KZ©b‡hvM¨ mievi‡ni ‡ÿ‡Î digwU mgvwš^Z Ki PvjvbcÎ Er‡m KZ©b mb`cÎ wnmv‡e we‡ewPZ nB‡e Îes Env Ki KZ©b‡hvM¨ mieiv‡ni †L‡Î cª‡hvR¨ n‡e|
*mKj cÖKvi Ki e¨ZxZ g~j¨
*GmAviI bs-226-AvBb/2019/62-g~mK, ZvwiL: 3 †k Ryb, 2019 Øviv cÖwZm&nvwcZ

Pvjvb dig g~jKwc 2q Kwc 3q Kwc
wU, Avi dig bs 6 (Gm, Avi 37 `ªóe¨)

Pvjvb bs.................53............................ ZvwiL................... 05/08/2022.......................
evsjv‡`k e¨vsK/†mvbvjx e¨vs‡Ki.................Dhaka.................. †Rjvi..............................kvLvq UvKv Rgv †Ìqvi Pvjvb
‡KvW bs 1 1 1 3 3 0 0 1 5 0 3 1 1
Rgv cÖ`vbKvix KZ…K c~ib Kwi‡Z nB‡e UvKvi AsK wefv‡Mi bvg
Ges Pvjv‡bi
‡h e¨w³i/cÖwZôv‡bi wK eve` gy`ªv I †bv‡Ui c„ôvsKbKvix
hvnvi gvidZ cÖ`Ë
c¶ nB‡Z UvKv cÖ`Ë Rgv †Ìqv weeiY/WªvdU,†c- Kg©KZ©vi bvg,
nBj Zvnvi bvg I
nBj Zvnvi bvg, cèx nBj Zvnvi AW©vi I †P‡Ki UvKv cèx I
wVKvbv| cqmv
I wVKvbv| weeiY| weeiY| `ßi|*
Md. Khalid Hasan Saifur Enayet & VAT

Bangladesh Associates deduction
Plastic Limited House-03, Road- at source Cash 22,500 00
Noshor Market, 03, Sector-03, @ 15% on
Gazipur Uttara-1203 Audit
BIN- BIN- Fee’s
0019845940104 0021739371101
Circle-01 Circle-01
Commissionerate: Commissionerate:
(Dhaka Uttar) (Dhaka Uttar)
‡gvU UvKv 22,500 00
UvKv (K_vq) Twenty Two Thousand Five Hundred Taka Only
UvKv cvIqv †Mj

ZvwiL........05/08/2022.................................
g¨v‡bRvi evsjv‡`ke¨vsK/†mvbvjx e¨vsK
‡bvU:
1| mswk-ô `ß‡ii mwnZ †hvMv‡hvM Kwiqv mwVK †KvW b¤î Rvwbqv jB‡eb|
2| * †h mKj †¶‡Î Kg©KZ©v KZ©„K c„ôvsKb cÖ‡qvRb, †m mKj †¶ cÖ‡hvR¨ nB‡e|S
ev:m:gy:-2005/06-10010Kg(Gd)- 25,00,000 Kwc, (gy`ªYv‡`k-2

MYcÖRvZš¿x evsjv‡`k miKvi

g~mK-6.6
RvZxq ivR¯^ †evW©
Dr‡m Ki KZ©b mb`cÎ
[wewa 40 Gi Dc-wewa (1) Gi `dv (Q) `ªóe¨]
Dr‡m Ki KZ©bKvix mËvi bvg: Bangladesh Plastics Limited
Dr‡m Ki KZ©bKvix mËvi wVKvbv: Noshor Market, Gazipur
Dr‡m Ki KZ©bKvix mËvi weAv&&BGb: (cÖ‡hvR¨ ‡ÿ‡G): 001984594-0104
Dr‡m Ki KZ©b mb`cÎ bs: '01 Rvwii ZvwiL: 08/08/2022
GB g‡g© cÖZ¨qb Kiv hvB‡Z‡Q †h, AvB‡bi aviv 49 Abyhvqx Dr‡m Ki KZ©b‡hvM¨ mieivn nB‡Z cÖ‡hvR¨
g~j¨ ms‡hvRb Ki eve` Dr‡m Ki KZ©b Kiv nBj| KZ©bK…Z g~j¨ ms‡hvRb K‡ii A_© eyK UªvÝdvi /
†UªRvwi Pvjv‡bi gva¨‡g miKvwi †KvlvMv‡i Rgv cÖ`vb Kiv nBqv‡Q| Kwc GZ`ms‡M mshy³ Kiv nBj
(cÖ‡hvR¨ †ÿ‡Î)|
µwgK mieivnKvixi mswkøó Ki *'†gvU cY g~m‡Ki Dr‡m KZ©bK…Z

bs PvjvbcÎ (UvKv) cwigvY g~m‡Ki cwigvY
bvg we AvB Gb b¤î Bmy¨ (UvKv) (UvKv)
ZvwiL
01 Saifur 0021739 05 07/05/ 1,72,50 22,500 22,500

Enayet & 37-1 2022 0
Associates
ÿgZvcÖvß Kg©KZ©vi ¯^vÿi:

bvg: Md. Khalid Hossain
* gymK m¤úyiK ïé mn g~j¨|

g~mK - 9.1 G Dr‡m g~mK KZ©b I Av`vq e¨venvwiK c«‡qvM:

Part:5 Increasing Adjustments(VAT)[for supply receiver]
Adjustment Details Note VAT Amount
Due to VAT Deducted at 24 22,500

Source By the Supply
Sub-
Receiver
Form
Payment Not Made Through 25 -
Banking Channel
Issuance of Debit Note 26 -
Any Other Adjustments 27 -
Total Increasing 28 22,500

Adjustment
Part:6 Decreasing Adjustments(VAT)[for supplier]
Adjustment Details Note VAT Amount
Due to VAT Deducted at 29 22,500 Sub-

Source from the Supplies Form
Delivered
Advance Tax Paid at Import 30 -

Stage
Issuance of Credit Note 31 -
Any Other Adjustments 32 -

Total Decreasing 33 22,500
Adjustment

Sub-form of Part 5.24: Due to VAT Deducted at Source by the Supply Receiver
Supplier’ Supplier’s Supplier’s Value* Deducted Invoice Invoice/Challan VAT VAT Tax Deposited Tax Tax Note
s BIN Name* Address* VAT* No./ / Bill Date Deduction Deduction Account Code Deposited Deposited
Challan at Source, at Source Serial Date
/ Bill Certificate Certificate Number of
No.etc No. Date Book
Transfer
0021739 Saifur House-53, 1,72,500 22,500 05 01/07/2022 01 08/08/20 1/1133/0015 53 05/08/2022
37-1 Enayet & Road-03, 22 /0311
Associates Sector03
Uttara,
Dhaka-
1230
Total 1,72,50 22,500

0
Sub-form of Part 6.29: Due to VAT Deducted at Source from the Supplies Delivered
Supplier’s Suppliers Supplier’ Value* Deducte Invoice Invoice/ VAT VAT Tax Tax Tax Note
BIN Name* s d VAT* No./ Challan/Bill Deduction Deduction Deposited Deposited Deposite
Address* Challan/ Date at Source, at Source Account Serial d Date
Bill No.etc Certificate Certificate Code Number of
No. Date Book
Transfer
0019845 Bangladesh Noshor 1,72,00 22,500 05 01/07/2022 01 08/08/20 1/1133/00 53 05/08/
94-0103 Plastics Market, 0 22 15/0311 2022
Limited Gazipur
Total 1,72,000 22,500
177
Designed & Prepared by:
Md. Saifur Rahman FCMA

Principal & CEO
Saifur Enayet & Associates
NBR Enlisted VAT Consultant
Cell: 01911753415
Email:saifur.sea@gmail.com
www.saifurenayet.com
178

VAT Deduction and Collection at Source Rule 2021

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VAT Deduction and Collection at Source Rule 2021

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বিষয়বিবিক আল োচনো

Prepared & Designed by:

Dated: Dhaka, September 13, 2022

Dr‡m g~mK KZ©b I Av`vq

mvBdyiÕm f¨vU WvB‡R÷ 161

Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv, 2021

1| msw¶ß wk‡ivbvg|-.................................................................................................. 163

2| msÁv|- ................................................................................................................ 163

3| ‡hme ‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e|- .............................................................. 164

4| ‡hvMvb`v‡ii ‡¶‡Î Dr‡m g~mK KZ©b|- ........................................................................167

6| Dr‡m g~mK KZ©bKvixi Kibxq|- ............................................................................... 169

7| mieivnKvixi Kibxq|- ............................................................................................. 171

8| Rwigvbv, my`, BZ¨vw`|- ........................................................................................... 171

10| iwnZKib|- ........................................................................................................ 172

mvBdyiÕm f¨vU WvB‡R÷ 162

Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv, 2021

Gm.Avi.I. bs-140-AvBb/2021/163-g~mK|- g~j¨ ms‡hvRb Ki I m¤úyiK ïé AvBb, 2012 (2012

(L) ["Dr‡m KZ©bKvix mËv" A_©

o ‡Kv‡bv miKvi ev Dnvi ‡Kv‡bv gš¿bvjq, wefvM, ev `ßi,

mvBdyiÕm f¨vU WvB‡R÷ 163

3| ‡hme ‡¶‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e|-

µwgK bs ‡mevi ‡KvW ‡mevi weeib g~mK Dr‡m

mvBdyiÕm f¨vU WvB‡R÷ 164

µwgK bs ‡mevi ‡KvW ‡mevi weeib g~mK Dr‡m

25. 048.00 K)†c‡UªvwjqvgRvZ 5%

mvBdyiÕm f¨vU WvB‡R÷ 165

µwgK bs ‡mevi ‡KvW ‡mevi weeib g~mK Dr‡m

mvBdyiÕm f¨vU WvB‡R÷ 166

4| ‡hvMvb`v‡ii ‡¶‡Î Dr‡m g~mK KZ©b|-

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*[‡hvMvb`vi: ‡Uwej - 4 (‡mev ch©vq) (Ref: SRO no.163/Ain/2022/176-Mushak dated 1st

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6| Dr‡m g~mK KZ©bKvixi Kibxq|-

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XvKv (c~e©) 0030, XvKv (cwðg) 0035, XvKv (DËi) 0015,

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11 A_© AvBb, 2022(2022 m‡bi 13 bs AvBb) Gi aviv 80 Øviv cÖwZ¯’wcZ |

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Dr‡m g~mK KZ©b I Av`v‡qi e¨venvwiK c«‡qvM:

wbewÜZ e¨w³i weAvBGb: 002173937-1101

PvjvbcÎ Bmy¨i wVKvbv: House-53,Road-03,Sector-03,

†µZvi bvg: Bangladesh Plastics Limited PvjvbcÎ b¤^i: 05

eb©bv(cª‡hvR¨ g~j¨ (UvKvq)* ï‡éi ï‡éi ms‡hvRb ms‡hvRb cÖKvi ïé

1 Audit Fees LS 1 1,50,000 1,50,000 - - 15% 22,500 1,72,500

cÖvwZl&Vvb KZ„c‡ÿi `vwqZ¡cÖvß e¨w³i bvg: Md. Khalid Hossain

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Pvjvb dig g~jKwc 2q Kwc 3q Kwc

wU, Avi dig bs 6 (Gm, Avi 37 `ªóe¨)

evsjv‡`k e¨vsK/†mvbvjx e¨vs‡Ki.................Dhaka.................. †Rjvi..............................kvLvq UvKv Rgv †`Iqvi Pvjvb

Md. Khalid Hasan Saifur Enayet & VAT

UvKv (K_vq) Twenty Two Thousand Five Hundred Taka Only

UvKv cvIqv †Mj

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01 Saifur 0021739 05 07/05/ 1,72,50 22,500 22,500

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