The document outlines the tax and taxation system in Bangladesh, defining taxation as a compulsory levy paid to the government. It categorizes taxes based on progression, base, and incidence, along with principles governing taxation such as equality and simplicity. Additionally, it presents income tax rates and types of taxes like value-added tax and sales tax.

1. TAX & TAXATION SYSTEM IN
BANGLADESH

2. TAX AND TAXATION
The term “Taxation” comes from a Latin words
“Taxatio”. It means to determine the payable quantum
on estimate.
Tax means, the amount which is paid to the
government for living in civilized society, paid by
individuals. It is a compulsory levy under taxing act
and it is the main stay of government revenue.

3. Economic
Control.
Collection of
Revenue.
Protection
of Industry.
Economic
Development.
Redistributi
on of
Income.
National
Income
Increased.
Full
Employment.
OBJECTIVES OF TAX

4. CLASSIFICATION OF TAX
ON THE BASIS OF PROGRESSION
1) Progressive Tax
2) Proportionate Tax
3) Regressive Tax
ON THE BASIS OF BASE
1) Single Tax
2) Multiple Tax
ON THE BASIS OF INCIDENCE
1) Direct Tax
2) Indirect Tax

5. CANONS OF TAXATION
1 CANON OF EQUALITY
2 CANON OF CONVENIENCE
3 CANON OF ECONOMY
4 CANON OF PRODUCTIVITY
5 CANON OF DIVERSITY
6 CANON OF SIMPLICITY
7 CANON OF FLEXIBILITY
8 CANON OF SOCIAL OBJECTIVES
9 CANON OF FUNCTIONAL EFFICIENCY
10 CANON OF CERTAINTY

6. INCOME TAX RATES
First BDT 2,50,000 00%
Next BDT 4,00,000 10%
Next BDT 5,00,000 15%
Next BDT 6,00,000 20%
Next BDT 30,00,000 25%
Rest Amount 30%
Minimum Tax For Any Individual Assessee is Tk. 5,000.

7. TYPES OF TAX
VALUE ADDED TAX (VAT)
This tax applies to the
market value added to a
product or material at
each stage of its
manufacture or
distribution.
This tax typically applies to
the sale of goods, and less
often, to the sales of
services.
SALES TAX
1 2

8. This tax is a sales tax
that applies to a specific
class of goods, typically
alcohol, gasoline, or
tourism.
This tax applies to the
difference between an
individual's income and
increase/decrease
savings.
PERSONAL CON. TAXEXCISE TAX
TYPES OF TAX
3 4