This document provides an overview of value added tax (VAT) in Bangladesh. It defines VAT as a type of indirect tax levied on the value added at each stage of production or distribution. The presentation notes that VAT makes up a significant portion (around 35%) of Bangladesh's total tax revenue and has been an important revenue source for over 18 years. Charts are included showing trends in Bangladesh's total revenue, tax revenue, and VAT collection from 2008 to 2012, with VAT collection increasing each year.

1. WELCOME EVERYONE!
PRESENTATION OF
Taxation

2. •Thanks for the Opportunity
Mrs. Nasrin Akhter

3. Tax
A tax is a financial charge or
other levy imposed upon a
taxpayer by a STATE or the
functional equivalent of a state to
fund various public expenditures.

4. VALUE
ADDED
TAX

5. What is VAT
Value Added Tax, popularly
known as ‘VAT’, is a special
type of indirect tax in which
a sum of money is levied at
a particular stage in the sale
of a product or service.
Value Added Tax a tax on which
the value of an article has been
increase stage of its production.
-The Oxford Dictionary

6. Types of VAT
Value Added Tax
(turnover
minimum 80 laks ,
percentage is
15%)
Turnover Tax
(Under section 8
& 4 of the VAT
Act)
Supplementary
Duty
(10-500 percent
under section 7 of
the VAT Act)

7. Scope
Value Added Tax Act, 1991
Value Added Tax Rules, 1991
Finance Act
SRO (Statutory Regulatory Orders)
Vat Case Law
7

8. FY2008-09 FY2009-10 FY2010-11 FY2011-12 FY2012-13
Total Revenue 69180 79484 95188 114885 139670
Total Tax
Revenue
55526 63956 79052 96285 116824
Value Added
Tax
20116 22795 28274 34304 40466
% of VAT to
Tax revenue
36.23 35.64 35.77 35.63 34.64
VAT Collection Trends in Bangladesh
 All amount shows in crore

9. Value Added Tax
0
5000
10000
15000
20000
25000
30000
35000
40000
45000
2008 2009 2010 2011 2012
Chart Title
Series 1 Column2 Column1

10. In Bangladesh, VAT has been in force now for
nearly 18 years. After a slow start, the number of
registered taxpayers has significantly increased
and the VAT has become a significant contributor
to government revenue.
Conclusion

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