Beruflich Dokumente
Kultur Dokumente
FOR VAT
Sl #
Service Code
Description
Gm,Avi,I
bs- Gm, Avi,I, bsmvaviY Av`k bs183AvBb/2012/ 18225/g~mK/2013
641-gmK
AvBb/2012/640
ZvwiL: 23 R,
-gmK|
1420 ev/06 Ryb,
2013 wLv
VAT DEDUCTION Mushak-11 to be
Truncated
AT SOURCE (to
Received
Value based
be deducted at (Witholding will
(Witholding
source)
not apply)
will not apply)
Rate of VAT
Hotel
1
S001.10
Rate of VAT
15%
Rate of VAT
-
3. ***
4. ***
5. ***
6. ***
7
8
8-B
S001.10
S001.20
S002.00
S003.10
S003.20
S004.00
S005.10
S005.20
S006.00
15%
4.50%
4.50%
4.50%
4.50%
Construction contractor
5.50%
5.50%
Advertising firm
09. ***
0%
-
0%
###
###
###
0%
0%
15%
6%
0%
15%
15%
0%
15%
0%
0%
-
0%
0%
0%
###
S007.00
0%
S008.10
0%
15%
0%
0%
-
###
10. ***
S008.10
0%
0%
0%
0%
0%
10
11. ***
12. ***
S008.20
S009.00
S010.10
0%
15%
1.50%
13. ***
S010.20
1.50%
14
15
16
17
S012.10
S012.11
S012.12
S012.13
Telephone
Tele-printer
Telex
Fax
15%
15%
15%
15%
15%
18
###
1.50%
1.50%
S012.14
exempted: Service to educational institute
19
20. ***
20
21
22
23
24
25. ***
S012.20
S014.00
S016.00
S015.20
S017.00
S018.00
S019.00
S020.00
26. ***
S021.00
27
28
S023.10
S023.20
Cinema hall
Film Presenter (poribeshok)
0%
0%
-
15%
0%
0%
15%
###
0%
15%
15%
15%
0%
-
15%
###
-
15%
15%
15%
4.50%
###
###
-
29. ****
S024.00
29. ****
30
S024.00
S025.00
31
S026.00
4%
4%
6%
6%
15%
###
2%
15%
32
S027.00
33. ***
S028.00
15%
###
34. ***
S031.00
15%
###
35. ****
S032.00
15%
###
36. ***
S033.00
Lessor (Izaradar)
15%
###
37. ****
S034.00
15%
###
38
39
40
41
S035.00
S036.10
S036.20
S036.30
Shipping Agent
Air conditioned Bus Service
Air conditioned Launch Service
Air conditioned Railway service
42. ***
S037.00
43
S038.00
44
S039.10
0%
0%
0%
15%
4%
###
###
###
10%
10%
10%
4%
15%
15%
45
S039.20
46. ****
S040.00
Security Services
15%
###
47. ****
S045.00
Legal Advisors
15%
###
49
49
S046.00
S047.00
50. ***
S048.00
51. ***
S048.00
52. ****
S049.00
53. ***
S050.10
54. ***
S050.20
55. ***
15%
15%
15%
4.50%
0%
0%
4.50%
0%
2.25%
15%
###
15%
###
Graphic Designer
15%
###
S051.00
Engineering firms
15%
###
56. ***
57. ***
S052.00
S053.00
15%
15%
###
###
58. ***
S054.00
15%
###
59
S055.00
59
S056.00
60
S057.00
Electricity Distributor
exempted: Electricity used for irrigation
61. ***
S058.00
0%
0%
15%
0%
2.25%
0%
15%
###
0%
5%
0%
-
62
63. ****
64
65
S059.00
S060.00
S061.00
S062.00
66
S063.00
67
S064.10
68
S064.20
15%
4%
4%
15%
15%
15%
15%
15%
0%
0%
0%
69. ****
S065.00
15%
###
70. ***
S066.00
15%
###
71
S067.00
Immigration advisor
###
4.50%
72
72
72
73. ****
S069.00
S070.10
S070.20
S071.00
###
4.50%
0%
0%
74. ****
S072.00
74
S073.00
75
S074.00
0%
0%
15%
0%
0%
15%
0%
###
###
0%
-
0%
###
0%
0%
9%
0%
76
76
S075.00
S075.00
0%
0%
0%
0%
76
S078.00
77
S099.10
IT based Services
4.50%
###
78
79
S099.20
S099.30
15%
7.50%
###
###
0%
0%
###
5.00%
FOT TDS
Description/
Criteria for
Referrence of Tax
consideration
Law/Rules/SRO etc.
of Rate of
TDS
Rate of
TDS
House property
5%
or magazine or
private
television
channel or
private radio
station or
purchasing air
time of private
television
channel or
3%
Same as above
3%
15%
Courier business of a
non- resident
15%
10%
10%
10%
10% & 15%
House property
& 15%
5%
10%
Note-01:
(2) hvMvb`vi mevi Drm g~mK KZb: Dcii ZvwjKvi 18 bs wgK ewYZ mev hvMvb
Drm g~mK KZb welq evLvi cqvRb iqQ| hvMvb`vi (Procurement Provider) Gi msv njv
hvMvb`vi A_ KvUkb ev `ic ev Abweafve wewfb miKvix, AvavmiKvix, ^vqkvwmZ cwZv
emiKvix msv (GbwRI), evsK, exgv ev AbKvbv Avw_K cwZvb, wjwgUW Kvvwb ev wkv
cwZvbi wbKU cYi wewbgq KihvM cY ev mev ev DfqB mieivn Kib Ggb Kvbv ew, cwZvb
msv| hvMvb`vi mevi msvq Abweafve ki A_ njv- hfveB q Kiv nvK bv Kbv, A_vr b
Kiv nj ev h Kvbv g~j q Kiv nj Zv hvMvb`vi mevi Afy ne| ZvB, Gme g~mK Drm K
KiZ ne| A_ev qKvix Zvi wbR^ Znwej _K chvR g~mK-Gi A_ c`vb Ki miKvix KvlvMvi Rgv c
Kieb| hvMvb`vii msvq KihvM cY ev mev mieivnKvix Afy Kiv nqQ| Gi A_ njv- h cY
mieivn bqv nqQ Zv KihvM nZ ne| Ze cY ev mevi KihvMZv AvBbi c_g Zdwmj I wZxq Zdw
wfwZ wbiwcZ ne| cvcb viv c` AevnwZ Kej KihvM cY ev mevi wewfb chvqi Aevnw
wnme MY weavq D cY ev mevi g~mK Drm KZb KiZ ne| gb ivLZ ne h, hvMvb`vi
GKwU mev- KihvM cY ev mev mieivn Kiv msv mev| ZvB, Kvb cYi mieivn hvMvb`vi me
weewPZ ne wKbv Zv Abyavebi Rb wbi welqmg~n weePbvq AvbZ ne:
(K) Kvb Drcv`K ev eemvqx g~mK-11 Pvjvbmn cY mieivn Kij D mieivn hvMvb`vi mev
weewPZ ne bv weavq Gic Drm g~mK KZb KiZ ne bv|
(K) g~mK-11 Pvjvbc ev g~mK-11 Pvjvbc wnme weewPZ Kvbv Pvjvbcg~j Drcv`K/c
eemvqx mivmwi cY mieivn Kij, ev UvbIfvi Ki ev KzwUiwki AvIZvq ZvwjKvfz cwZvb ZvwjKv
m^wjZ Kvkggvg~j mivmwi cY mieivn Kij, D mieivn hvMvb`vi wnmve weewPZ ne bv w
Mvm,
g~mK we`yr,
Drm KZb
KiZ ne
bv| dvb, cvwb BZvw` cwimevi wej cwikvai Drm g~mK K
(L)
Uwjdvb,
gvevBj
ne bv|
(M) wevcbx msv kxlK mev c`vbKvix h vbxq g~j mshvRb Ki Kvhvj
KgKZv/mnKvix ivR^ KgKZv KZK cZvwqZ g~mK-11 Pvjvbc ev g~mK-11 wnme
Kvb Pvjvbcmn wej `vwLj Kie, m g~mK Drm KZb KiZ ne bv| Dic cZvwqZ g~mK Pvjvb
15 kZvsk nvi g~mK Drm KZb KiZ ne|
(O) Kvbv cYi Abygvw`Z g~ji Pq Uvi g~j Kg ev ewk nj Uvi g~j Abygv`b
Abygvw`Z/Uvi g~j Drcv`b chvq g~mK cwikva Kivi weavb iqQ| Uvig~j Ges g~mK Pvjvbc
11) DwjwLZ g~mKmn g~j Awfb nZ ne| G AbyQ` bs-3(K) gvZveK Drm g~mK KZb KiZ
Note-02:
Supply of goods and execution of contracts and sub-contracts or local LC [s- 52, ruleup to Tk. 2,00,000
-Nil
- 1%
- 2.5%
- 3.5%
- 4%
- 5%
Service Code
S001.20
S001.20
S037.00
Hardware items
Lodging/Accomodation
Stationeries & office supplies
Banner print (digital)
Computer Supply
S037.00
S001.20
S037.00
S008.10
S037.00
S004.00
S028.00
H S 01.02
Electric & Electronics
Electric materials
Electronic equipment servicing charge
S037.00
S037.00
Fuel
Fuel for Generator
Furniture
Honorarium payment (For Participating any
training session as Trainee-NO VAT but as Trainee
VAT-Yes)
S037.00
S037.00
S024.00
S031.00
S032.00
S037.00
S037.00
Modem, battery
Motorcycle parts & Accessories
Office Rent
S037.00
S037.00
S074.00
Venue rent
Program materials printing
Publication (Tender notice)
Rent (Office)
Rent (Warehouse)
Rent-A-Car
Rickshaw, van (Asset transfer)
Stationeries
Table, Chair etc
Toiletries
Toner, cartridge
Trainer/resource person honorarium
S074.00
S008.10
S007.00
S074.00
S074.00
S049.00
S037.00
S024.00
S037.00
S037.00
S032.00
Training materials
Training venue
Transport (for commodity receiving & commodity
distribution among the beneficiaries)
S037.00
S049.00
S074.00
S048.00
S037.00
Criteria
VAT
Restaurant
Restaurant
6%
15%
Procurement provider
Procurement provider
Hotel
Procurement provider
Printing press
Procurement provider
If we make a
contract with any
Service Provider
Any Amount
Any Amount
Any Amount
Any Amount
Any Amount
4%
4%
15%
4%
15%
4%
Construction contractor
Courier and express mail service
Livestock
Procurement provider
Procurement provider
5.50%
Any Amount
Any Amount
Any Amount
Any Amount
Any
Any
Any
Any
Amount
Amount
Amount
Amount
15%
0%
4%
4%
15%
4%
4%
4%
15%
Procurement provider
Any Amount
4%
Procurement provider
Procurement provider
Procurement provider
Place and establishment rantee
Any Amount
Any Amount
Any Amount
On rental Value
4%
4%
4%
9%
On rental Value
Any Amount
Any Amount
On rental Value
On rental Value
Any Amount
Procurement provider
Furniture Sales Centre (Show Room)
Procurement provider
Procurement provider
Any
Any
Any
Any
Amount
Amount
Amount
Amount
15%
15%
9%
9%
15%
4%
4%
4%
4%
15%
Procurement provider
Place and establishment rantee
Any Amount
On rental Value
Any Amount
Any Amount
9%
4%
9%
4.50%
15%
Any Amount
4%
TDS is applicable
TDS is applicable
Vendor will provide Challan
TDS is applicable
TDS is applicable
TDS is applicable
TDS is applicable
TDS
Rate
Contractor
Contractor
Contractor
Note-02
Note-02
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
If Non Resicent
Company (like DHL)
Note-02
Note-02
Note-02
Note-02
Note-02
Note-02
Note-02
10%
Contractor
No VAT as per Sec-03 (Schedule
01) of VAT Act 1991
TDS is applicable
TDS is applicable
TDS
TDS
TDS
TDS
is
is
is
is
applicable
applicable
applicable
applicable
Contractor
Contractor
Contractor
Note-02
Note-02
Note-02
Note-02
Note-02
Note-02
Note-02
Contractor
Contractor
Contractor
Section-52A(3) Fees for 10%(who submit
professional or technical TIN) 15%(who do
service (For Trainers)
not submit TIN)
TDS is applicable
Contractor
Note-02
TDS is applicable
Contractor
TDS is applicable
TDS is applicable
TDS is applicable
Direct Payment by us
Contractor
Contractor
Sec-53A
Note-02
Note-02
Note-02
5%
Direct Payment by us
TDS is applicable
TDS is applicable
Direct Payment by us
Direct Payment by us
TDS is applicable
TDS
TDS
TDS
TDS
is
is
is
is
applicable
applicable
applicable
applicable
TDS is applicable
TDS is applicable
Direct Payment by us
exempted: Transport of food
grain and vegetable.
TDS is applicable
Sec-53A
Contractor
5%
Note-02
Sec-53K
3%
5%
Sec-53A
5%
Sec-53A
Contractor
Note-02
Contractor
Note-02
Contractor
Note-02
Contractor
Note-02
Contractor
Note-02
Contractor
Note-02
Section-52A(3) Fees for 10%(who submit
professional or technical TIN) 15%(who do
service (For Trainers)
not submit TIN)
Contractor
Note-02
Sec-53A
Contractor
5%
Contractor
Contractor
Note-02
Note-02
Note-02
Contractor
Note-02
Contractor
TDS is applicable
Note-02
Salaries [S-50]
Discount on the real value of Bangladesh Bank Any person responsible for making such payment.
Bills [S-50 A]
Supply of goods and execution of contracts and Any person responsible for making such payment
sub-contracts or local LC [s- 52, rule-16]
Fees for professional or technical service, (--any other services applying professional
knowledge) [section-52A(3)]
Do
Commissioner of customs
10
11
Compensation against acquisition of property Any person responsible for payment of such compensation
[section 52C]
12
[section 52D]
13
Brick
15
[section 52I]
Renewal of trade license by City Corporation
or Paurashava [section 52K]
City Corporation or
commission [section
Paurashava.
16
17
52M]
Employer.
18
19
20
21
22
23
Service charges, remunerations, consulting fees, Paying or crediting authority (Banks or Financial institutions)
commissions remitted from abroad for services
works done by persons living in the country
[section 52Q]
Deduction of tax from international gateway
service in
24
26
26
27
28
29
30
[section 53BBB]
Stock Exchange.
Bank.
17D]
Any person being a company working as local agent of a nonresident courier company.
53CC]
Payment to actors and actresses or purchase of The person responsible for making payment.
film drama, any kind of television or radio
program [section
33
34
53D]
[section 53E(1)]
35
36
Bank.
Bank.
37
53EE]
[section 53F]
38
39
40
41
Insurance commission
[section 53G]
Fees of surveyors of
[section 53GG]
Transfer of property
[section 53H]
42
[section 53I]
45
46
47
48
49
Click to See
nance Act-2013-14
Rate
Respective Zone
10%
LTU
10%
Dhaka dist-Zone-1
LTU
Dhaka dist- Zone2, Dhaka CTG
distZone-2,
Chittagong
Other districtRespective
Zone
10%
10%
5%
7, Dhaka CTG
5%
LTU
15%
3, Dhaka CTG
distZone-2, Chittagong Other
district- Respective zone
Dhaka dist- Zone6, Dhaka CTG
dist- Zone-3,
Other district- Respective zone
4%
5%
Zone-9, Dhaka
5%
10%
Zone-11, Dhaka
Zone-15, Dhaka
IGW operator.
(2) 5% of revenue paid or credited to
ICX, ANS and others.
3% value of such drinks as determined for Gazipur Zone
the purpose of Value Added Tax(VAT)
(1) 5%
10%
Zone-4, Dhaka
Zone-4, Dhaka
0.05%
5% of sale price.
Zone-4, Dhaka
Zone-11, Dhaka
Zone-4, Dhaka
Dhaka dist- Zone12, Dhaka CTG
dist- Zone-4, Chittagong Other
district- Respective zone
7.50%
7.50%
Zone-1, Dhaka
meter for
5, Dhaka CTG
dist- Zone-4,
zone
5%
LTU
15%
LTU
5% of the rent
5%
SEC, DHK Stock ex, Zone3, Dhaka, CTG stock EX- Zone-3,
CTG
20%