L5{l\2(-ul\r ''t\ l\, 1sl-) qilvn r rvl r1-r:l L rf arqln rr\rrL-rr <(.)<) nt.

]t w 't\
q-flv<Tffi€r $qqP1-a q-TE 6qH'

ffi ffi 6ffi I'11

f}

sYns"q.eflfis
TCqe<lq, qFl6 )b, \ot)

1&ros $r*
){ rts--{qerqFft q\qmt q<TTc<-{ {sdl 8o)-8)C 1{', rle--q41r+lrqt ?ft\ qerfiFlgq{s-{ q"fffi 4t
E-Scifq-s" fagltuf. xeyen c -itlrq IiS<T{q ,{,S+. qtft-fs q-ftfi<E s ffiq efqeiq-cqs I

q<q <nqfcrrt 1!ffi <i.so sir?r.oro' frf< e qe--c<ryEotft $fu e<( ot{tr<.n mV';o I
w,|r.q."|r{ft c{EiF ffi,<Ei errrl1{-qq I
ord< ffirs qlftTro- fr-qr"rq s 6d'Ifrr.E{E r

{]I {e--qft<*-t TqqfqT s <lqETrqri Uffi )o'i0-)oti )

<l3re aq-eslgfi qtlEIIF"i qsqa' 6i+ qraBro ()) . . . . .q.r;K wt, Bs"i-fnq..t FtU-qgq< ext-ft r {R
s,<Ar fuaflrr, "trnffi, <qfr ffi fa{-,.r6
?i-5-,r?idqtq--
f)) . . . .<E{r<K q-{i <'l(ETrqrra Fry< wts {lt
I
qt{$froRfi< |

rltL-qffi q6s srs\is qq'lfiriqq <lfii5 ;iE (e.r <qlrcrr q-{r <tqqI6a-rl< Br q]qT ilt
Sfu<,1;t n-Sclaur s-."fu qfftT\d ers1'fil-a."J{ I +r.r< w*rtfro ftlrq I

sef 1e--qq{ {ce qs$s EsTfi-{:rt <r8io 8 b*u8 (8 ) . . . TR s-E"flq{ ffi

erolFu <s{r+{ Er l,.tq
cqra8 sftq s\Fo wtfrgv ewrmg W r sq"rmr+s qu-m vrgffio
Rat< r

('{ q\-<-Rqtcqt qlftr q<rila.-< qnB, k-{ afr (a) stfti:rl snN {sPR e-{T d.li
ffir csrf '{qe. q$r{T
,{q(.RLE mmgr" eft Tc-g, "t(EIcqrR
gt {e-qe1n. ?|Cs q.-s\i6 qEf"Fr{'{q <IA\5. )o1il--)ob$ 4(@lTs <rrfr EI{r qtoc"f € lEl-< c}stRo
<Rq'Imt 1M, <Iqlrh-r'k yq1-fu{ tfuqqqir{ r

iiftn'-s e fi<'.q'o. Tf,stfr ut-gfr ofr"r+ ,r<r. wts

(s) ...............4, lrlRrq ffiuT"ro, qtt
qFlerq-re-fr
{'cqtch-f rt{slrtr{ q{s.{ € 4({w uq&q s effim ffiqq{ $Y" E-s-lFF
n-s<cg sYs qIftTs erwrnqg I fraxtFr"+,nrqqft"ot r

)q qs
rfqqqlEfr{RElcq.f q<-$fK{q<i-{:rq6llE}T, fr6F1, {q3p € qftaqq$fiTq,{<(<REkq.f {Aq 6slf
Tyr qTftT\r RR s rry164"ffi q{fr\r R&qe EET"lqq{q I

q{lq{.fr-{ Tt{-qr
<t(qtm.t Rfrcrtt Snr-{ TY"iF
ttt<qit'ffiE tarff eic{Fn ER
{( oe.oy.\gbo.{\8. )VG. )8 Cb.\o) V)qo(w) stfr{ , te c{'toe.) ftr
{R"rq
fr'q{ t 'Guidelines for outward rernittance repatriation for payment of royalty, technical knowledge/
technical know-how fcc(s), tcchnical ,.iirtunce ll'e(s) and franchise fee1sl-ZOZO' ,CT qllsvtT R&{
ffiffi{ fu qg-fl?rpr6*r fiFrs ry{f^erq.rsT?r Lc<\ cffn qT{-{Tft qe'6Trsmr cc{i F"fifiU qn Ifu q<( vl=r R 6{rrrI
qtr.ll!-V qvqlqff{-{f{-{ ftrlfr- Rvl Tyr q1cllqr q<\ qflFcGT'tq& r

).o EfusI ,

)") <1\Exl4r"t<raqf ryqfi-f,-<l-mq-mr<REm{Rfrc$"f Eg++$lw (fu) qRn{?I+12'"rm<q-d&Tlq-drsr{frEs orr-orr-

r.oa.) Etfr-c?f{ 'Guidelines for outward remittanoe repatriition for payment of royalty, technical knowledge/
technical know-how fee(s), technical assistance lte(s) and fianchise fee(s)-2020' ftfu qfr"fq anffi
\Tmlr{ffiq-<t"<-qcq r

6rt$qli ffiEc{ftrw (8fi6.{), EttRurqo, <t(s'm{ Tf,sIft {Ecffq{, cgq'hv, Elo.t TvF {&e r

rfsTqT c<ufqfrfi-sT, Ettfrutro (Stxfr<;, {t(Etfi'"f T-flir s qslrFlrrfr{, F-q{rc,

Ef+.f seS efrtFF5 r web sire: www. bgpress. gov. bd
(ao))
8ot <l(qrch-.I crrrq'6, qtq,f )b, \o{) lrq w
ETftTE flWE-{ q1rqr 8 s E1-< B"i-w6u2q-{X q<( qxryrcT a1ftej-$-q6 Es"fm
"rftf;i?-o i1u s,firS qo-{
qfvtt+ El* qm-m Rtsfc{-< EBFrs
Tfi(tr <qrd{ ftrpnqcq1< -'{-d<-r s% ffig; q<q a1irq1r-{Tfr{ q-{csl-< 6rp,6a rg.ffi
qBk-tfr-{ @qtGs fresq+ qr+m w+ko v% qris <irTtfrfr (ttoyalty),
TtR"tfr @l{ fr (Technical Knowledge
Fee), ffi{fr erqq fu (Technical Kno,uv-Flow Fee), +lk{fr cqm-q 1} (Technical Assistapce Fee), €<q
B'f'{6fqe fr (Franchise Fee) qgrRlqffi{ ffirq k.sT'( w$flq-{ <if;-o wqrfrE affi snqrs-< {Fffi{ c-{Hk efsl-r<'fq-a.
T-{co elK6-{ I {'FI, €rr<t-q crycq. fr-sT E6o trr{cqlk-q ei"qrfi rorcqr qr{Mf,3-sT c{t r
-c<'.16 enr$. C{, qrs_Gl 6ff1l
er*rsTft q<( crfl nqrTft B-w q&Srr+< {-6{r c,-rtfis fiqmq s dEq
Xq nCrc frET sE{ q-{mtq{ q<( \5r1!tq<
sRm frcs {Cq i eqME, ftllxrq pfin +<m"-, Gr c+irfi er+T{ {(r{tfl, {ffir,
";fr<r(q
q<f<t "ik-<-frq{ cs-6q\g
ksTT q-${h-{ (<q \{-{TtiF-{ ql<.BT- qc-< r Brg.r e, v% q< srfts fr qsir<rqcq-{ 6srq pfu qrcrrri-{Frfis{ q<(

frut'< q-{qfu-< Ec{rq-{ {c{ i -qTmt Bc-S"ll cq, qfr{' (advance), <TJTffi (Ro1,ait1,). +ffrtfr wn
EB-{t-< EEII-{l{c{
fr (Technical Knowledge Fee), FIfuk efsrlq Fp (1'echnical Know-How Fee), ofk{k cq,-{sl-,&-(Technical
Assistance Fee), cl<tgRott& fu (trranchise Fce) efqf<frrcd-{ cwco p& q-{({mqlc{TlT( e<s. EE<.iK etqKlcr{
frsr'< qTIG< etrrfq-{ EC{ r

).s Bq-fG frqlrlT \flrqlc<' c< mrrlT {RqH 1rc'eb-rr<wcl-{ gfu q-{crTq-{ € q1'l.fryC<-{ 45ryy "<mrfrfr,
q'p4elQ&, TtR"tfr wlq ('fechnical Knowleclge), FIR'ffr erq"rl (Technical
Know-How), Tr <ilRrik cE6u.r
(Technical Assistance) q(Gls ft'et-sil<Ficfi a6.p1 rT""ilfrs pfr q-{cqfq-{ € qflTT
"f6&'' ftfu nqftB qt{T{
s-{t qE r frcX< q-{rRI.'Ir{'t(E ,.!E ""16'&" fuqr{ Em-< +K.I qr< r

).8 ftr5,< fr{L+ ^ sur{ b8 E{ q-*r< frq-lcg.{ q{IRg-+rq qE tqtr. o) qq \o\) utfrrt <ro +.ffq-< << r

{.o I& Y-$qlc}T s \r{TtT'G1t Ers]'qtr{ri{ efrm'r ,

fi-{Iffi (<( Cq<I q..ri.T.rfr UsT qf\9$1r{-{ w<r q-*tlfrs frqrqtq \3 qg{
T{ pfu q<( {T fRr-< c(LtTfi, q(rTlq.{,
offtTrsf{. 1fr{dT, {ffi \3 n-{T{ ffi< c+rq frsK wlcvtl-*THgrlr-< eqr;g frfr-s frc$s opre"isr{ fr-sT-{
qfr{!i-{ nFH s-fis-q3( ,

(T) Efs6Tcqr rrBt< cqs ,rtrs {qt"tR}T{o (t$m=rm{rE t*v*crt erc{Ft{), fre-r<-*r<-< lllc{en;
("r) t3qT-o frffig e-s (rRftE o);
('f) qt "olqE'-T rt.o wsRcq.ffs q-qq fr<q nfuru q-spC"Ifo crrcr er<3mft TI crr<I rilr-sTft c{ fi'r"f
fiufry, mt cqt.m c{Hft flt<fus<yo cmffiuv[fu1rom qfty-ffi,
({) PfirE qran <l tsrr& q{rT Efi-s {I <f,, trgu -wgm Eeficqr {Fnc{ <t1ql <t tsm& stnt.'s \ryffi skcr
qffiu pfuqm< o6 6ffiwu qe-oPr;
(s) csl'qTfr"{ fr<mEtq, {ltrfiFr-$ts
"FF t"rsr{rd.F, 6:nr11-6{ep qr q]ffrs-fl{ eq( \flffrs-fi q.s
emffrcr"r+cffi I-?fl{Rr oy"tm *s]tnrr wtfrf"t;
-g*
(E) c{ q-s-E TIffi w.l{, otR iR erq+, ffiotft cql{s.f {REtcqTK mFt <f ffii
ECfiT +gt qnn a3il iig-{
Er fu qF €r{coK cs-6ct, qqlcfs-{q \oK s.r{6r s cttfurcst cl-flqe3rfift EeSFrc CfiN;=tr{ ffifi p-s6si
RC{;

(E) rtd qsB? ffif EefiTi ffi

{cs orRqfr E-r{, srRrfR EEr{, slRrfR rrqHEI xq;ts cq-fl ei-<ckr ffi.rq
arm's length principle and transf-er pricing frfu< <rsLT E(E, qrltqq +g,fr *y3.
cq-<wfl+.fftc(ql ffic{ fi-cu-<t<r cn-E5a ,{ {d qsft qtrf,K
€= fiqT-s
"rq,
(q) ffu qqmmrlr frscr cffiErq.rfifr qftfirq< "tfibTq;il t{rqr e1rr{tl-{;
(rt) <lREtm.I Rfrrfl{ EEn+ reynw (q{ctqs <I(EI(fi frfrcrrr 6<M) s"F sqv'rTqmt{ftq-q (wsie1jmrq) c-ffi
Frge-$Ffr-{qi-{ "rqt
(.+) EG&r{ ofo erc Em{t'ma wtn-s( tfrrrrc<-< +rn;
@) <rq rrm Gv eftfiq (( F[ef;

(i) qre;n'rtq Gvlt6/c"ld6 c-dq- (erc{-Ml 6srq);

(v) Ef"$rr r-E-+- rr{.rftE ffifr 3161q-g ilq, frorfl c{GE Ectr; (T(
(o) frsTsqofrfifrv fu Gfu \n-sllq{ q<( q{ff{rcffi q<r<Rp "1dwfr-fs q{c<1{rcr{ cqfr1u q@-{)
)r <3 <t\qlrl-{ (flrqi, qFt6 >s, l.ol.) 8o\9

e. o v-{CIlcTls{-'$tst3-{ qqI nft-qTv, p&16o W<fuo-vtr< Bt${1qt'ti Rq{{{S Fs-y<o' EIq ftcFq' IT)
4{ frrr qruRmqi Rq{
e.) {I{f{qf<rrffr (o) w.r'nnfri-ri (legally binding) pfu qcr qc{ qr( eft c{ qrB 'gfu'
s1 firq*,flrr =llsn-< EGrfr\r qcs qr< I 'q{c<flEl qgE 3.[ w{r
c+Tm[ fra<q] ersr{'rr Rr< rt r

("t) C{ cqq< fi"fi}cre th ef\9jlffir{{ q-{T l& iT,{q-{ €[ EGrq, EK ffi/

r<-+ pftn< Frr<rltrq BBFlg er<rrs qr< r

Guidelines for 'Guidelines tbr oLrl.ryard remittance repatriatiorr for paynent of

outr.vard
remittance repatriation tbr royally, technical l<nowledge/technical know-horv fee(s)" technicai
payment of royalty, technical irssislancc f'ec(s) and l}anchise fee(s), 2A2A-q <Ffu ry+o frnn
knowledge/technical know- q{T{qTfiE fu ef'ori<mc ntcN'nftt q"qtfrs qcg q(< i

how fee(s), technical assistance

fee(s) and franchise f-ee(s)
2020 qk"il.Fl
\).\9 p.fu-<'-sr<.t pfwffi <rinr <r Q<r<&- sntx. sfts qt ErE fr-gv q<m EGttr+{ {Kicq
t(L<fu { c{q-i er<ir qr{flq rfrm TE pfuqe €q( q-{ftg pfuqrq-{
q?mnsr< c;itD,r,Eqe '5ffiq qffi $-f,cuq-{ I

e.8 i 9J I $1"1 pft-S uqru<qr< rnBfi 'fl<Er rys fi1ffi-qs qcrr rrFr+ e-{cs << r

pfte q,*pp"=-ffi rrss{q (e) pft. q*fiqaqfi) fficwq< Ttq s ftorql, cF-Fr qr-<, ffi ",.Dtlsim
n&.cs E-cg{ rrrscs q5< I ks6 "ffi <iqs pfu q'"',ilq-d-<E1fr
,l-*:t;Jrq< -,.flq € fr+Trr], C+T{ {q<, fuqE qrftq 6qlrnr<IrI )TiGTg
E<Tfr csn\gr{:t flfiK\fu +-fl {trdirt I

(:t) pFe-c'e rrr<<l* <tFrrscrF{ g1f?qqE t{'{tFK, sfi?q, sTq s fi"fr

ftrclql, GFT{ lq{, W{ *ErrclIT trg"f efifig, q6q I

({) }fu qfu iol.r pfu ,rTsfloft q-q5-q <i&-<rd( qfr'{cq q-{rFF(
E1sc\5qr{ i

({) C"rflefq'ralft <TislfiFf qfttI{ -<lCEl-fir"i ql{&Tqcfr e<t FM +{q

f;<fq* qcu qr< i

(v) crcnn-oi) kr"fir qfttrdrr Ew cq-r.i{ w{ef t'i?qw s6o. F<rfrs

qco Er< €<( ET liCtg Brg".I ?n-+F q[T r

(u) oronn--+tfr fuqft qfett{< **6 s63qfi! artp.cs qr< rrt FfurE
="ilw< Bcg{ +<rs {r< r Bs w1-qqlt(t <fu ffi{ )TE?i
Pfu-<q"
6q<'f3 rT<T{k x(et}sT cfl$cs o- , s1l'{q]lFrt ?tf$'m <T c{'fl'< qlcar
qs8ilsr";rT crs-cq q{HTrq crle-<F-\r-T rg eKct e qnrrnqrfris frFtrr
i.r<<q qTftfq F-{Cg; Er{
1q-qrqr< I

(q) [fiF rqnffiii] Trr( {tef cqtflrlr,f{ s-{r ercstw.fu ,r$E

E\e(
Eerrfh (qtq, alik, 1d frorfl, Irlt+, crw qq-{) Ffurs Ersyr {ffig
qc< I

e.g Xfuq-rfqrd-{stfi"l p'fu ,inmr+< \oTR{ (ft--.rAmi<q{) -*i?-\rt< Ifurs BrA.'+ +-+cs qr< r

\ao pe fifam{ \otfur q& +tfu'L<-{ srR{ (fh{AtriFq,() Y}wr Efus Brg"r o-{cg q5q 1

\9.u qfur crrlch-tffiErkcr (O Ffir< crgrqrGtc"l-< Etk<r (fr{F$ry<R.r) *Fqr< Fers Ere'cr s-<1"6
RT{;
("1) IfuT C{-flT rr{(&. s11-{ ar rffi1o6ry <{T6{-trl1 ErE sl. rc<( C{ T{(T{
(ftr/til{Fw) srrr q(r-6{T'f sr
-tsn-< pfurs E-rgl"o-sp << r

e.b fi clFE 6r-$ qTIC{{ q-{r Pfu (s) pfw< wt.ssm fi fi stfr{fr 6-;a, ffiffi EGt{, fiRtR {qrq cffi1
{pilq-{ T-{I Erq vK M-<-s Eq.l{+-<'f Er<, sRI{Fffi e ffis<f+tE-m.tT"{csEr{;
ft-sfl ar+-cg qr< r
(=r) c{ q-{q re.fttk w{, stR'ffr erwn, nfuR {e{Et cnft <r ffif
EGtrq o-g+ em $-$ qsq \il fu Ecs eRrK c+.6E, qrfts-qq EK
$I<"i s ffifua51 cq-{ER-qnft Ef"*ffir$-frFrcsns effia a-a6s; qc{.
(tl) <{rrFiE, &'I?Frqfq q(Gls q-q-a ftq-{ {frffi-sm Bcg'{ +-{cu q6q 1
 <lSEIcq"f C{rqB, qn$ )b, Q.o\) [>q {s
8o8

GT ftrr <tut1rqlfiftq.g

{sfrqB, d{FEe ql oft"tk 19 mxfrftI ftt"t q<q ft-srr< qt <rfiRB fr(ft-s

q(q sK q'*{?
9.)o I

wm, ffiutk EEt{ TI fiktR ka<q; I

cq{Ef ,S{cq-{ q-{r qcqr/{Fq'\t ({) g,jsgEfr ft,< {k{i.t e<( ft-qr< qq fu fr'fifr\5 q(P v.r{ {*l? fr{-{"lt i

tu i'"fl TIk{R wF, +rkutfr ergr{ <I o.Ik{R sqtqvr fr'a

ffiar+ o<q ftvtr< I

qR fr fr(tks qcw Elf, 5*l? fr<<"r;

(9 S,ft-< <ffis frTsT r-< T{rR rr-< fr'ftfrs ntfr'fr-fs qr+ q-1<Tft
fr(Iko qcrcq el-{ awrsq-{ B@'rr qn-om qr<:
qE'r{ <T <'ffr"ffr
(s) '{rd qsa? EGfird< Fr+n qcs rtk{k w'm, ffiuik
q-qlTst C{-{l q-<q-{ 65-5q arm'S lengXh principle anci transfer
ffi
pricing".lt+r. W55<"r s-<'I qe< ql qrrcq E {f "T Pfury a*ttrvr<
brg"{ q-c< I -ld q<B? qm6-{ Fr<rE ws <FfE 6nrpe-dT
eR6"K 6l;CG[ ann's length principle and transfer plicing ftfu< <frg
qCE, u*flu.t *vl"
Tfu. _".e-
fi.*
fr-{Hq.GIolfr qqqi (T(il Frs
, il{r qrqc{ e {Gf '€$fr qdel< flq cnrcrgEr< I

s.5) fr {kfrqm ETFrq (Payment q-s-E {<-fl{ TfifrE/fr, fi ft

xrci qlr"tcF TI mfc{I cflr{T rr{c{
schedule)
efRrfi<t<Ttfi'qm, El {'*t?-elc< EfwE E]ffitg affo-cu qr< I

ilsrq{ $$c{ Cq-<-Eq"rof?f-{ <Rq11q.fq m <1i16 <o ei.qrT<|fl F-{I qC{ (<(
\9.)4. eEfl-{lfis fu cq
6E-{Chq <r{ fr=TEqlqrrft( frcn'P{ cq <rnr" e\5jT<-FE 'qd cq.Rs qc< \5lF t6{r\Ff
A<-<{ [e]. BBFFo alfs"cs Er< I

tl"Lrl?-" fr-sl qI{.rq-{ {r{ q{cq fi<Hq^rcIftcs s"ir< <.ffs fr{c{-{

qefrs frlT
9.5\9
q{r q-{"[c{
nfutv s-syfu s<r{
a.o "'fiv,tqcu& q-{F{trm qfult :

19 qt .'olqfu{" e.o w{c6qcq <ff6_sc[Tfr, {.o y1ce-ffi <trq qffi

e<( ifis {+qq 1"tffiB-o) qrr<q-{ f
gftT "K fr-{fr,i s 4qI{E1 f{cqF6 f-t51 qfttl=li$sr q15qq-{ qfugi+-<"f T<r< I \flr<q-d qqE?'6f, Eerilfr YdT
<f qmsrftT s qt-fi-fr{ qffi
rT({$ ofl;tT qrq EI qfu-src-{61T-<1 Ec{{t I

("t) "rAmT cstim

qlB&ffiq qfirqfu\o qcq c{ R\({ <ir"$Ttrffi 6fta q-E16 q-*'qrc<m-o-fr qe'S-rdF
wBrr cq'ilEm ({frFE-{) r

(rf) \fl-6<!m ffft{ "K Guidelines for outrvarcj remittance repatriation for payfient of royalty, technical
knowledge/technical know-how fee(s)r-technical assistance fee(s) and iranchise fee(s), 2020
fr{F
rnes-at{".s1 "qq&1' q." w*qcn um" q<( e.o q-{cuqrq <trs frrlulfl,t q-{c-<'rTfs Ffuft
q5q I q{Ir{ "=m
Sc-s"f &, "rfr..rr nffi 6-qqqa* "o16&{" \.o \tr{oqcr <fts. 6F-s6? q<R e.o
"rft51 e1f
q$qm.fig fr.flfr" *q; ftfrg' +r r <#y-tx qr.{ilerft{ qrq T-{m rl Emrql qm q.{T c{ r<Fl-6{I frm et
qfrTt* qlsglsl qrfi qcs eflrn I

(s) E:o x+q qt'f \n-$-{crtf$ q*qmq q<( sr{t.ts-c<-< mf'fi eqRr.]-{ qm Et fr{Ift cDTkall4- {cqlqIT<
&tr
q-{cnlvi-{ ftr qv'ts s-fl s,r{ I

(E) q-q1Tm-fi
"K B-s oqn'qrr-qn+orfr EetT-drc
q-<fu+<qT6o Emsrfu fr qq,flcl-{ wl qtr-<T{ +3I qr< i

(q) qrflqftT fr'< ct-qut< etfu{ "f{ fr(1fts qr{ ("rfrftr-'f) Wfr s-fi qc< I q{cqlq{efts-{ Elxaf
q-*fqtq-qqq
\v
q6i $n' ,*g3 o65;a1-+BtqfrEFT-{r{q,6k "tRurors-,{< Tl-Y<39 q1crlfts Efu{sfr x<r{m fqclr<
EnF"T-{tqr{ |

(o qtqfrr \T.{q|T Tl.5MeftrsffiE qIc<q{ cf$ e q-{(q.mT T-{t qc< r sr< <?fftg qEr< qlc<riq EfuTI ftvlK
q-d-flnq \3qcq{ $}scfu ${,T{. q-{-flfteRm o-st-< otrfurq efqcf q-gt q6 I

G.o fut<cvUe\r6Ttq$s{ttw{ q<( fr q\ryf{f{Fm q-{r Erslqrfr '

c.) sTqeRGFIl.tfrElilfrEfr qq{s.tf{.rfr'ffr ersrq qqfu pru w$qmqlcrTrlsr<K qrT frc$s Eft( fr ercq-{ q(< I

frRT
qc{Mrfr'1ffi{.It
(T) Eqn-ffi Ifu qn6qtq.{F{rlt-{, qfuK EC <RT (<t EtK sflI(r;) CnTlffi{ fun:< A Efi-{ q6a
fr"fftF Qo,ooo E1qi1 I

g.K q-{.r E6{lq1 fu q5a

Eqqf,"f, rnrqT EeK C{flq a..a <q{ TI \e <qK qCE
Co.ooo/=*s=),(o,ooo/- Bfsl r

(?r) "r<-{ff Ifu qsffisn/qwrq-V ()) (Irtq.rfr eq{ $Ts ets <q{ ((<T E.K v{r$) fl'{tq-< f<{ntcE Qo,ooo
{k-+f+l{fr-{\fi{ BT-<FI RqTr< fu ercq-{ Er< r

(q) qffi.ri fi Crfm frq.{,/frl{q{q !T(r.tttl-ryq(GM-V"ik{'iq/{ffi{-{ c'-dT

Efu-{K co,ooo Erfllb efrrmEc{ I

){{el <.I\EIm-.i Crl6qB, qHS )b, \ol) 8oC

c.a. c.) {q \tr$RT{ <Ffu fr'< Sm sR6mq",I {{fi{ rg+ n'fts vjlB {ffi T-{'(g Er{ I

qfuqr fr esn{iqr+{ s-{, fruEs cflr-qt fr T-{F qc{ qt

c.s <ffiq ne q-{cqtqrryfs-{Ttsr-<{
'K <fi(rfir rt<lrE "tRr"n*{ I

sr<" qgfmffidr$Tft <lRs g.tfi-{'ffi cqlsrr<-r q<(<6rln qDfiv qmsr fr''?f{l fil-nr 'tkm I

c.8 gl-<6Re ft' rTqs'ts &zs "BBfw Fp'< {kIl",, ),o-o,oo,oool= (,sr ffiE) Erst{ qks qcE a=irw a$) q{rwq
EAF1gpfu qWqrq{Frysd fu'K qfufrs Rcqr< firgls alL{ fr $ffi-{ {6{ :

gffiA&e'{'tfutsf frgt[s 'tRrtRs<ift-{ {R{ft

),oo,oo,oo )/= EOr- (,oo,o o,o o o/= lt(s )roorooo/=

0,oo,oo,oo)/= ftg ) o,oo,oo,oool= dv \roorooo/=

)o,oo,oo,oool= q< qfufis cq cfir{t q(T. Q,oorooot=

c.Q' C.8 ;I( q-{Cqrq <ffis fu'<-$"H {'CEtm{ rm+t< TYs, {lqs
"tftrttq T3IGg EC{vAts I

c"\9 qR{ fu qsfl-<1T6{-{ q-+t EarFc{ qql<ct fr tfrr"nv"gio ffum --{-{(ITq{fqTtts{ <Rc{ frcs Erd q<( EKeK qe<]T
qe1. fb qsr<tr-cr{ 6q6q ftst< qgqtq{ Ec{tq-{ qr< q<( qrq{El "tfrFtB-s cu <ffio {|.r{ fr'fiRu fr ({I fivl TY$
q.-{ r B.6$, V6 fr,< w[q€ <f(Ercq{ ffi-+r{ sYfu {ltrts qB Emiql qr<
"tkfitmsp-r) {fr6"it{
t
e-<-cg

9.o E[Tlq{r<]r{ <IRq[q-"f frfrc3]T"f BHn-{ TY"FF qtqqf\a<er-u1srfu q(r{tfl /h(Rlq-{"tfr<\ivqffiV{k{6o-<o

?lISr{ I

ctl6E aREf "rib $KFT "fi(<

r.o €E qqfu< ootr tcr<fu 'fft ?"=R r-{r qr< I <I(qI "fl} r: 8rr<& "tfdK:[c<l'friqtv cqY[ r

{r< mRFqq'fiq$
q-qt{k6mr I

Attachm cnt-A ('IRFB-T)

(Prescribcd APPlication Form)

The People's Republic of Bangladesh 3

Prime Minister's Olfice

llanglatlesh Invcstment Development Authority
llegistration and Inccntives-l'oreign Industry
Plot no: E-6/B, Agargaon, Sher-E-Ilangla Nagar, Dhaka-l207
www,bida.gov.bcl

Application for approval and cndorscment of the agrccment for outward remittance of royalty'
ranchise. technical knowledge. technical knorv-how

1 Name, Address, teleplone number,

Email number of the aPPlicant
industrial enterprise

2. BIDA's registration no. & date

J. Up to date total investment
4. Name & Address of the foreign
Collaborator(s) providing services/

5.
intel lectual properties

Type of the agreement (Please tick mtfr Franchise

Itoyalty
r
the appropriate one) Technical knowledge

Techirical know-how Technical Assistance

6. The effective date of the agreement

7. Duration of the agreement

 i-,-
<TR4lCT-i'(q-rqD, qn>B >s, lol) [:x {s
8. A brief statement ol. benefits
received/to be received by the local
company/firm under the agreement
9. Brief Background of the Foreign
Service Provider (provide a statclnent
as attacirrnent)

10. Whether the intellectual propefty f- l v"'

(tradernark/brand name/recipe/ other
patents) is registered in llanglaclesh
Tn"
(Please tick)

1l Cost + Freight (C&F) Val*e of Year of Irnport C&F Value (Tk. In

Imporled Machinery (ln the case or
Millions)
proposedlunder implemenlarion pr.oj ect)

12. Statement of actual productionl Year Iterns of products/ Qty Sales valuei
services frrr the last 3 (threc) years se rvice Revenue
I

J.
13. Statement of exporl eariiingas (if Year of-Export Items of C&F/CIF valu
Qt)'
any)
Expon

14. Schedule of Payment (please tick the Monthlv

appropriate one)
t:] Quarterly
[]'
Yearlv
E One tirne
tl
15. Tota! Arnount to be paid as per
Agreement

16. Type of (a) Royalty

Fees
(b) Franchise lbe
(Taka in
(c) Technical knowledge
million)
fee

(d) Technical know-how lbe

(e) Technical assistance fee

Total

17. Statement of all types of remitlances Year of BIDA's approval Amount in % Type of
of such fees for the lasr 3 (three) remittance No. & date million l'k. fees
years (please use a separate sheet if
additional space is needecl)

18. Nominated Bank (Authorizcd Dcaler)

Signature of the Managing Directori

Managing Partner/Proprietor and Official Seal
 ){{sl <REkq'{ crtcqt, q'pr# ss, loq) 8o1
Documents to be e[closed

(1) A cover letter'duly signc'd by the authorized officer in the letterhead pad
of the applicant company addressed
to the Director General, Interratioual Investrnent promotion,
IIIDA;
(2) Two notarized copies of the original agreement according to the provisions
of ,,Guideline for outward
remittance repatriation for paytnent of royalty, technical knowlecige/
technical know-how fee(s), technical
assistance fee(s), and franchise fee(s), 2020" ancl according ,.procedure
to the paragraph no. 3"0 of the for
approving and endorsing the agreement for rernittance of royalty,
technical knowledge/ technical know-how
fee(s), technical assistartce fee(s), and franchise lee(s)" signed
between the service provider/foreign
collaborator and the service recipie,t/beneficiary compary in Bangladesh;

(3) Two copies of duly notarized translated (translated by a tocal or foreign

recognized translation agency)
version of an agreement if the original agreement is written in
a language other than Bangla or English;

(4) copy(s) of the registratiott letter(s), if applicable with all amendment

issued by the BIDA in favor of the
recipient/ beneficiary company in Bangladesh;

(5) A written declaration with acceptable reasons arrd justfication in the letterhead pad supported by
docoments
for receiving foreign technical knowledge,teclinical know-how,
and technical assistance;

(6) An undertaking to mandatorily cornply with the decision of the competent

authority for violation of arm,s
length principle of transfer pricing for receiving foreign technical
knowledge, technical know-how, and
technical assistance from parent/sister/affiliated/subsidiary company
or from the company having mutual
interest (if appl icable);

(7) Resolution of the board ofl directors of rhe applicant recipicnt/ beneficiary company
for approval of the
agreement:

(8) Resolution of the board of clirectors of the foreign company/partners

of the firm endorsing the agreement;
(9) A copy of memorandum & articles of association and certificate of incorporation of the recipienV
beneficiary company in Bangladcsh;

(10) A copy of the latesvupdaterl trade license of the recipienV

beneficiary company in Bangladesh;

(11) A copy of the annual report of the company/firm

conrprising audited balance sheet along with the profit and
loss accounts (ln case of the project in operation) or
bill of entry(s)/lnvoices of the imported machinery (In
case of the project under irnplernentation);

(12) Incorne Tax Return certified/authenticated/attested

by chartered accountant firm fon the concerned
assessment year along with computation sheet for taxable
income for the same period and tax cledrance
certificate issued by Deputy Commissioner o{'Taxes of the
concemed Tax Circte;

(13) Invoice(s) in support of fees to be remitted; -

(14) A copy of the latesVupdated trademark/patent certificate of the recipient/ beneficiary company in
Bangladesh (when applicable);

(15) Name and partic,ulars of the nominee bank;

(16) The fee to be paid before issuing trre approvar of the agreement.