Our clients want a law firm they can trust, one that stands out for a commitment to investing in them and empowering our teams. We want to stand out for our distinctive mind-set so our clients want to work with us above all others. Delivering excellent client service and using our global capabilities to help them pursue the right opportunities means they benefit from long and lasting relationships. To put clients at the heart of all we do, we recruit and develop exceptional people empowering them to do and think differently. We serve our clients as a team, with a common focus on innovation, efficiency and agility Leaders of Sandra & Associates has been following these codes since 1992 which has now been uploaded for our esteem clients and other related stakeholders

1. www.sandra.com.bd
Sandra & Associates
Code of Conduct &
Distinctive Tax Principles

2. Code of Conduct/Distinctive Tax Principle www.sandra.com.bd
 EXPATRIATE TAX SERVICE
 WORK PERMIT
 TAX IDENTIFICATION NUMBER
 TAX COMPUTATION
 WITHHOLDING TAX RETURN
 PAYROLL TAXES
 ANNUAL ADVANCE INCOME TAX (AIT)
 TREASURY CHALLAN ACTIVITIES
 ANNUAL TAX FILLING
 ONLINE TAX RETURN
 TAX CLEARANCE CERTIFICATE
 TAX RESIDENCY CERTIFICATE
 DUE DILLIGENCE
 TAX PLANNING
 TRANSFER PRICING
 GAIN TAX
 ALTERNATIVE DISPUTE RESULATION
 APPEAL.
Tax Advisory Services
Our Story
CONNECTING YOUR BUSINESS TO THE TECHNOLOGY RESOURCES
YOU NEED
Our clients want a law firm they can trust, one that stands out for a com-
mitment to investing in them and empowering our teams. We want to
stand out for our distinctive mind-set so our clients want to work with us
above all others.
Delivering excellent client service and using our global capabilities to help
them pursue the right opportunities means they benefit from long and
lasting relationships.
To put clients at the heart of all we do, we recruit and develop exceptional
people empowering them to do and think differently. We serve our clients
as a team, with a common focus on innovation, efficiency and agility
What Makes us Different
SANDRA & ASSOICATES PROVIDES A TOTAL END TO END SOLUTION.
AN OPEN, CURATED ECOSYSTEM
We work with ambitious clients who want to define the future, not hide from it.
Together, we define a bold ambition and pursue it with a relentless focus.
It feels different to work with us because our people are unlike any other. We bring
a fresh perspective, mutual trust and infectious energy to every client relationship.
We complement our capabilities by partnering with a network of lead-
ing innovators that help us deliver better, faster, more enduring results
for clients.
A UNIQUELY COLLABORATIVE CULTURE
AN INSURGENT MINDSET

3. VAT ADVISORY SERVICE
 VAT AGENCY
 BUSINESS IDENTIFICATION NUMBER
 VAT COMPUTATION
 WITHHOLDING VAT
 PURCHASE BOOK
 SALES BOOK
 PURCHASE & SALES BOOKK
 INPUT-OUTPUT CO-RELATION
 TREASURY CHALLAN ACTIVITIES
 MONTHLY TAX FILLING
 ONLINE VAT RETURN
 INPUT VAT REBATE
 VAT CLEARANCE CERTIFICATE
 DUE DILLIGENCE
 VAT PLANNING
 VAT CONSULTING
 VAT SOFTWARE & AUTOMATION
 EPS/PCS
 ALTERNATIVE DISPUTE RESULATION
MANAGEMENT CONSULTANCY SERVICES
 CUSTOMS CONSULTANCY
 BOND LICENCE
 PORT ASSEESSMENT
 BUSINESS PROCESS OUTSOURCING
 ACCOUNTING OUTSOURCING
 LEGAL ADVISORY SERVICES
 SECRETERIAL SERVICE
 LINK WITH YOURAUDITORS
 COMPANY FORMATION
 IPO & CAPITAL RELATED ERVICE
 BRANCH /LIASION OFFICE
 LICENCING SERVICE
 HR CONSULTANCY
 Loan and Credit Consultancy Services
OUR VISION
Our vision at Sandra & Associates is to be the distinctive firm; defined by the impact
we have on the success and the reputation of our clients and the boarder contribu-
tion we make to the society in which we operate. That vision supports our boarder
purpose of sustainable economic growth and improving high value skills in Bangla-
PRINCIPLES OF SANDRA & ASSOCIATES
We have strong believe that good governance and trans-
parency contribute to the trust in, and ultimately success
of our firm. We feel that bringing together and restating
our principles on how we help our clients manage their
taxes will contribute to our distinctive approach
 Tax advice which results in positions taken in a client’s tax return must
be supported by a credible basis in tax law.
 No tax advice relies for its effectiveness on the Bangladesh tax authority
(NBR) having less than the relevant facts.
 Please be advised that Sandra & Associates gives includes consideration
of, and is based on the assumption that the client will make relevant
disclosures that both comply with the law and enable tax authorities to
make further enquiries should they wish to do so.
 Tax advice is given in the context of the specific facts and circumstances
as provided by the client concerned and is appropriate to those facts
and circumstances.
 We are committed to providing clients with high quality tax advice tai-
lored to their particular circumstances
Code of Conduct/Distinctive Tax Principle www.sandra.com.bd

4. Code of Conduct/Distinctive Tax Principle www.sandra.com.bd
 LEAD BY EXAMPLE
 WORKING TOGETHER WITH EVERYONE
 ALWAYS COMPLIANT WITH LAW
 MAINTAIN OBJECTIVITY & INDEPENDENCE
 CONFIDENTIALITY
 ACTING WITH PROFESSIONAL INTEGRITY
DISTINCTIVE CODE OF CONDUCT
Distinctive Tax Principle
We act lawfully and with integrity and expect the same from our people, our
firms' clients, tax authorities and other parties with whom we interact. Above all
else, in every respect our work shall be fully compliant with relevant legal, regulatory
and professional requirements.
We do not promote artificial tax planning structure. We do assist our clients
with planning their tax affairs in relation to their business and commercial
transactions. We shall explain clearly and objectively to our clients the technical
merits and the sustainability of any tax advice we give.
We believe in full disclosure and transparency over our clients’ and our own
positions. We always comply with all our disclosure requirements and advise our
clients to do the same. When advising clients on entering into transactions we shall do
so on the understanding that all material facts will be known to the tax authorities.
We only advise clients on tax arrangements where we have a high degree of
confidence that our view is correct and would prevail in the Court. It is impossi-
ble to predict entirely the interpretations that the tax authorities and the Court will
make and therefore aware our clients of risk as part of our advice. Where we are aware
that we are advising on an era of the law that is quite uncertain or likely to be the sub-
ject of litigation, we will bring this to our client’s attention and recommend conclusion
with legal counsel.
We never advise clients to enter into transactions with the purpose of securing
a tax advantage clearly and unambiguously contrary to the relevant legislation and
shall not assist them to implement such transactions. If, in our view, the language of
the legislation is uncertain, we shall consider the intention of the relevant legislators
In giving advice, we always consider the specific facts and circumstance related
to each client’s own position. We only advise clients to enter into, or assist them to
implement, transactions or arrangements on the basis that they have any substance
required by law, as well as any business, commercial or other non-tax purpose re-
We always consider wider risks and circumstances relating to each client and
the possible implications of the course of actions we are considering. Whenever
relevant and practical to assess, we may discuss with clients any likely impact of any
tax advice we give on relevant communities and stakeholders and any potential repu-
We support a relationship with tax authorities aimed at building mutual trust
and respect which will enable constructive dialogue and responsiveness by all parties,
facilitate compliance and reduce or assist in early resolution of disputes.
PRINCIPLES FOR A RESPONSIBLE TAX PRACTICE BRING TO LIFE OUR
CODE OF CONDUCT IN A WAY THAT IS MEANINGFUL FOR THE EVERY
-DAY SITUATIONS WE FACE AS TAX PROFESSIONALS. OUR TAX PRO-
FESSIONALS ARE BOUND BY THE FOLLOWING TAX PRINCIPLES,
WHICH SET OUT ADDITIONAL FUNDAMENTAL ETHICAL PRINCIPLES
AND BEHAVIOUR

5. We welcome comment and suggestions for improving our Code. If
you think something is missing or can be improved, please let us
know at info@sandra.com.bd
Contact
& Feedback
Sandra & Associates
Preeti Kutir
House 53 (1st Floor) Road 6A Dhanmondi RA
Dhaka 1205 Bangladesh
Since 1992
+88(0) 017 55 52 61 70
info@sandra.com.bd
www.sandra.com.bd