VAT and SD Act-2012 (in Bangla)

1. 1Presented by Md. Arshad Mia

2. Dc¯’vcbvq
2Presented by Md. Arshad Mia
‡gvt Gikv` wgqv

3. RvZxq ivR¯^ †evW©
Af¨šÍixY
m¤ú`
wefvM
A_©‰bwZK
m¤úK©
wefvM
e¨swKs
wefvM
A_©
wefvM
A_© gš¿bvjq
3Presented by Md. Arshad Mia

4.  g~mK ev f¨vU n‡jv ¯^wbav©iYx c‡ivÿ Ki|mieivnK…Z cY¨ ev †mevi
Dci cÖ‡`q K‡ii wecix‡Z DcKib Ki mgš^q K‡i cY¨ ev †mevi
g~j¨¯Í‡ii cÖK…Z ms‡hvR‡bi Dci Av‡ivwcZ KiB H cY¨ ev †mevi
g~mK ev f¨vU|
 GwU GKwU c‡ivÿ Ki|
 GwU g~j¨ ms‡hvRb Ki AvBb-1991 Gi cÖwZ¯’vcb|
 GwU 1 RyjvB 2019 †_‡K Kvh©Ki nq|
 g~mK = AvDUcyU †U·-BbcyU †U·|
f¨vU/g~mK
wK?
4Presented by Md. Arshad Mia

5. Presented by Md. Arshad Mia 5
g~mK wbeÜb :
 evwl©K Uvb©Ifvi 50 jvL ch©šÍ = Ae¨vnwZ
 evwl©K Uvb©Ifvi 50 jvL †_‡K 3 †KvwU = ZvwjKvfzw³ wbeÜb
 evwl©K Uvb©Ifvi 3 †KvwU †_‡K Dc‡i = g~mK wbeÜb
 m¤ú~iK ïé †hvM¨ cY¨ ev †mev = eva¨Zvg~jK g~mK wbeÜb
 Ae¨vnwZ cÖvß cY¨ ev †mev = wbeÜb cÖ‡qvRb †bB|
aviv-4

6. Ki‡hvM¨ Avg`vwb Ges Ki‡hvM¨ mieiv‡ni
Dci g~mK Av‡ivwcZ nq| AvB‡bi cÖ_g
Zdwm‡j ewY©Z Ae¨vnwZcÖvß cY¨ I †mev
e¨ZxZ mKj cÖKvi cY¨ I †mevi Dci g~mK
Av‡ivwcZ n‡e|
6Presented by Md. Arshad Mia
g~mK wKfv‡e Av‡ivwcZ nq?

7. g~mK`vZv n‡jb g~j¨ ms‡hvRb Ki e¨e¯’vcbvq me©‡kl †fv³v|
mieivnKix ev we‡µZv ïaygvÎ weµq¯Í‡ii Av`vqK…Z g~mK
miKvix †KvlvMv‡i Rgv w`‡q _v‡Kb|
Presented by Md. Arshad Mia 7
g~mK`vZv †K?

8.  Avg`vwbi †ÿ‡Î - Avg`vwbKviK
 mieivn cÖ`v‡bi †ÿ‡Î - mieivnKvix
 wbjvgKvix KZ©„K cY¨ weμ‡qi †ÿ‡Î - wbjvgKvix
 Dr‡m KZ©‡bi †ÿ‡Î - Dr‡m KZ©bKvix
 ‡mev Avg`vwbi †ÿ‡Î - †mev MÖnbKvix
Presented by Md. Arshad Mia 8
‡Kvb Ae¯’vq †K g~mK cwi‡kva
K‡ib?

9.  wbewÜZ e¨w³ KZ„©K Ki‡hvM¨ cY¨ ev †mev
μq ev Ki‡hvM¨ Avg`vwbi Dci cÖ`vbK…Z
g~j¨ ms‡hvRb Ki D³ cY¨ ev †mev mieivn
Kv‡j Av‡ivwcZ g~j¨ ms‡hvRb K‡ii
wecix‡Z MÖnb Kiv‡K DcKiY Ki †iqvZ
e‡j|
Presented by Md. Arshad Mia 9
DcKiY Ki †iqvZ
ej‡Z wK eySvq?

10. Presented by Md. Arshad Mia 10
‡Kvb mg‡qi g‡a¨ †iqvZ MÖnb
Ki‡Z n‡e?

11. Presented by Md. Arshad Mia 11
g~mK `wjjvw`mg~n:
 Pvjvb dig (g~mK-6.3)
 Af¨šÍixb cY¨ n¯’všÍi Pvjvb (gymK-6.5)
 μq †iwRóvi (g~mK-6.1)
 weμq †iwRóvi (g~mK-6.2)
 μq-weμq †iwRóvi (g~mK-6.2.1)
 Dr‡m KZ©b mb`cÎ (g~mK-6.6)
 ‡μwWU †bvU (g~mK-6.7)
 ‡WweU †bvU (g~mK-6.8)
 `vwLjcÎ (g~mK-9.1)

12. Presented by Md. Arshad Mia 12
g~mK Pvjv‡bi
wKQz Z_¨ :
 cÖwZwU g~mK `yB cÖ‡¯’ n‡e Ges wØgyLx
Kve©b †ccvi w`‡q wjL‡Z n‡e Ges GwU
Avw_©K ermi wfwËK msLvbyµwgK n‡e|
 cÖ_g Kwc c‡Y¨i mv‡_ Kvógvi‡K w`‡Z
n‡e Ges wØZxq Kwc Kgc‡ÿ cuvP eQi
cÖwZôv‡b msiÿY Ki‡Z n‡e|

13. Presented by Md. Arshad Mia 13
Dr‡m KZ©b wK ?
Dr‡m Ki KZ©b ej‡Z Dr‡m Ki
KZ©bKvix cÖwZôvb Ab¨ †Kvb
cÖwZôv‡bi wbKU Pyw³, †UÛvi ev ‡Kvb
Kvhv©‡`‡ki AvIZvq wej cwi‡kv‡ai
mgq miKvi KZ©„K wbav©wiZ Ki KZ©b
K‡i miKvix †KvlvMv‡i Rgv cÖ`vb
Ki‡Z n‡e| G cÖwμqv‡K Dr‡m KZ©b
e‡j|

14.  †Kvb miKvwi mËv;
 GbwRI welqK ey¨‡iv ev mgvR ‡mev Awa`ßi
KZ…©K Aby‡gvw`Z †Kvb †emiKvwi cÖwZôvb;
 †Kvb e¨vsK, exgv †Kv¤úvbx ev Abyiƒc Avw_©K
cÖwZôvb;
 †Kvb gva¨wg‡KvËi (post secondary) wk¶v
cÖwZôvb;
 wjwg‡UW †Kv¤úvbx;
Presented by Md. Arshad Mia 14
Dr‡m KZ©bKvix mËv:

15. Presented by Md. Arshad Mia 15
Dr‡m KZ©‡bi wKQz wbqg:
 mieivn cÖ`vbKvix hw` 15% nv‡i f¨vU cÖ`vb K‡i g~mK-6.3 Bm¨y
K‡i Z‡e Dr‡m KZ©b Ki‡n n‡e bv|
 mieivn cÖ`vbKvix hw` 15% nv‡i f¨vU cÖ`vb bv K‡i g~mK-6.3 Bm¨y
K‡i A_v©r msKzwPZ nv‡i f¨vU cÖ`vb K‡i Z‡e mgy`q f¨vU Dr‡m
KZ©b Ki‡Z n‡e|
GQvov g~mK Ae¨vnwZ cÖvß cY¨ ev †mevi ‡ÿ‡Î Dr‡m KZ©b Ki‡Z
n‡e bv|

16. Presented by Md. Arshad Mia 16
Dr‡m KZ©‡bi nvi

17. b¨q wbav©i‡b g~mK Kg©KZv©M‡bi
Avw_©K mxgv:
(K) Kwgkbvi ev
Pxd Kwgkbvi
cY¨ ev †mevi g~j¨ 40
(Kzwo) j¶ UvKvi AwaK
(L) AwZwi³ Kwgkbvi
cY¨ ev †mevi g~j¨ AbwaK 40
(Kzwo) j¶ UvKv
(M) hyM¥ Kwgkbvi
cY¨ ev †mevi g~j¨ AbwaK 30
(c‡bi) j¶ UvKv
(N) Dc Kwgkbvi
cY¨ ev †mevi g~j¨ AbwaK 20
(`k) j¶ UvKv
(O) mnKvix Kwgkbvi
cY¨ ev †mevi g~j¨ AbwaK 10
(cuvP) j¶ UvKv
(P) ivR¯^ Kg©KZ©v
cY¨ ev †mevi g~j¨ AbwaK 4
(`yB) j¶ UvKv:
Presented by Md. Arshad Mia 17

18. e¨_©Zv ev Awbq‡gi †¶‡Î
Rwigvbv Av‡ivc
(K)
wba©vwiZ mgqmxgvi g‡a¨ wbeÜb
ev ZvwjKvfyw³i Rb¨ Av‡e`b bv
Kwievi e¨_©Zv ev Awbqg;
10 (`k) nvRvi UvKv
gvÎ
(L)
wbeÜb ev Uvb©Ifvi Ki mb`cÎ
h_v¯’v‡b cÖ`k©b bv Kwievi
e¨_©Zv ev Awbqg;
10 (`k) nvRvi UvKv
gvÎ
(M)
wba©vwiZ mgqmxgvi g‡a¨
A_©‰bwZK Kvh©µg m¤úwK©Z
Z‡_¨i cwieZ©b m¤ú‡K©
Kwgkbvi‡K AewnZ bv Kwievi
e¨_©Zv ev Awbqg;
10 (`k) nvRvi UvKv
gvÎ
(U)
†iKW©cÎ wba©vwiZ cÏwZ‡Z
msi¶Y bv Kwievi e¨_©Zv ev
Awbqg;
10 (`k) nvRvi UvKv
gvÎ
(P)
wba©vwiZ Zvwi‡Li g‡a¨ g~mK ev
Uvb©Ifvi Ki `vwLjcÎ †ck bv
Kwievi e¨_©Zv ev Awbqg;
10 (`k) nvRvi UvKv
gvÎ
Presented by Md. Arshad Mia 18

19. c~Y©iæc
Presented by Md. Arshad Mia 19
 VAT Value Added Tax
 SRO Statutory Regulatory Order
 GO General Order
 ADR Alternative Dispute Resolution
 ASYCUDA Automated System for
Customs Data
 BIN Business Identification
Number
 HQ Headquarter
 LTU Large Taxpayer Unit
 NBR National Board of Revenue

20.  SD Supplementary Duty
 TT Turnover Tax
 iVAS Integrated VAT
Administrative System
 iBAS Integrated Budget and
Accounting System
 BiTax Bangladesh IncomeTax
 SO Standing Order
References: The Value Added Tax and Supplementary
Duty Act 2012, The Value Added Tax and Supplementary
Duty Rules 2016, Booklets, Flyers, Websites of NBR and
VAT Online Project, Bangladesher Natun VAT (1st Edition)
By Zakir Hossain, Shohoz Bhasai Natun VAT Ain (3rd
Edition) By Dr. Md. Abdur Rouf.
Presented by Md. Arshad Mia 20

21. Presented by Md. Arshad Mia 21
for
Your Valuable time