vat sro 2010

12
MYcÖRvZš¿ x evsjv‡`k miKvi RvZxq ivR¯^ †evW© XvKv| [gms‡hvRb Ki] cÖÁvcb ZvwiLt 16 Avlvp, 1417 e½vã / 30 Ry b, 2010 wLªóvã Gm.Avi.I bs-244ÑAvBb/2010/564-gmK|- gms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 72 G cÖ`Ë ¶gZve‡j, RvZxq ivR¯^ †evW©, gms‡hvRb Ki wewagvjv, 1991 Gi wbæiƒc AwaKZi ms‡kvab Kwij, h_vt- Dcwi-D³ wewagvjvi Ñ (1) me©Î, ÔdigÕmn, Õmycvwib‡Ub‡W›UÓ k‡ãi cwie‡Z© ÕivR¯^ Kg©KZ©vÓ kã¸wj Ges Õmycvwib‡Ub‡W‡›UiÓ k‡ãi cwie‡Z© ÕivR¯^ Kg©KZ©viÓ kã¸wj cÖwZ¯‟vwcZ nB‡e; (2) wewa 2 Gi Dc-wewa (2) Gi †kl cÖvš@ w¯‟Z †mwg‡Kvj‡bi cwie‡Z© `vwo cÖwZ¯‟vwcZ nB‡e; (3) wewa 3 Gi Dc-wewa (1N) Ges (1O) Gi cwie‡Z© wbæiƒc Dc-wewa (1N) Ges (1O) cÖwZ¯‟vwcZ nB‡e, h_vt- Õ(1N) AvB‡bi aviv 5 Gi D‡Ïk¨ c– iYK‡í, †Kvb cÖ¯„ ZKviK ev Drcv`K ZrKZ… ©K Drcvw`Z c‡Y¨i ‡gvo‡K my¯•ó, j¶Yxq I Abcbxqfv‡e LyPiv weμq •gj¨ gyw`ªZ _vwK‡j, †¯^”Qvq dig Õg– mK-1NÓ †Z wefvMxq Kg©KZ©vi Kvh©vj‡q †NvlYv `vwLj Kwi‡Z cvwi‡eb: Z‡e kZ© _v‡K †h, GBiƒc †¶‡Î Drcv`b ch©v‡qi g– mK Av‡ivc‡hvM¨ gj¨ LyPiv weμq •g‡j¨i `yB-Z…Zxqvs‡ki Kg nB‡Z cvwi‡e bv|

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SRO 2010 VAT

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  • MYcRvZx evsjv`k miKvi RvZxq ivR^ evW

    XvKv|

    [g j mshvRb Ki]

    cvcb

    ZvwiLt 16 Avlvp, 1417 ev / 30 Ryb, 2010 wLv

    Gm.Avi.I bs-244AvBb/2010/564-g mK|- gj mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Gi aviv 72 G c` gZvej, RvZxq ivR^ evW, gj mshvRb Ki wewagvjv, 1991 Gi wbic AwaKZi mskvab Kwij, h_vt-

    Dcwi-D wewagvjvi

    (1) me, digmn, mycvwibUbWU ki cwieZ ivR^ KgKZv kwj Ges mycvwibUbWUi ki cwieZ ivR^ KgKZvi kwj cwZ vwcZ nBe;

    (2) wewa 2 Gi Dc-wewa (2) Gi kl cv@wZ mwgKvjbi cwieZ `vwo cwZ vwcZ nBe;

    (3) wewa 3 Gi Dc-wewa (1N) Ges (1O) Gi cwieZ wbic Dc-wewa (1N) Ges (1O) cwZ vwcZ nBe, h_vt-

    (1N) AvBbi aviv 5 Gi Dk ciYK, Kvb cZKviK ev Drcv`K ZrKZK Drcvw`Z cYi gvoK my, jYxq I Abcbxqfve LyPiv weq g j gyw`Z _vwKj, ^Qvq dig gmK-1N Z wefvMxq KgKZvi Kvhvjq NvlYv `vwLj KwiZ cvwieb:

    Ze kZ _vK h, GBic Drcv`b chvqi gmK AvivchvM gj LyPiv weq gji y`B-ZZxqvski Kg nBZ cvwie bv|

  • (1O) Kvb cYi cZKviK ev Drcv`K Dc-wewa (1N) Gi weavb Abyhvqx wefvMxq KgKZvi Kvhvjq LyPiv weq gj m^wjZ cYi gvoKmn dig gmK-1N Z NvlYv c`vb Kwij, D KgKZvi Abygv`b mvc, Dic NvlYv c`vbi ZvwiL nBZ Dnv KvhKi nBe|;

    (4) wewa 15 Gi-

    (K) Dc-wewa (2) Gi cwieZ wbic Dc-wewa (2) cwZ vwcZ nBe, h_v:- (2) cqvRbxq Abymvbi ci ivR^ KgKZv KZK c` mycvwiki wfwZ wefvMxq KgKZv hw` hywmZ KviY m nb h, Kvbv wbewZ ev ZvwjKvfz ew eemvq Kvhg cwiPvjbv KwiZQb bv ev D ewi Avi wbewZ ev ZvwjKvfz _vKvi evaevaKZv bvB, Zvnv

    nBj wZwb wbewZ ev ZvwjKvfz ewi wbeb ev ZvwjKvfzw b^i, hywmZ mgqi eeavb 2( y`B) evi bvwUk c`vbceK, evwZj KwiZ cvwieb ;;

    (L) Dc-wewa (2) Gi ci wbic bZb Dc-wewa (3) Ges (4) mwbewkZ nBe, h_v:- (3) Dc-wewa (2) Gi Aaxb Kvb ewi wbeb ev ZvwjKvfzw evwZj

    Kiv nBj mswk ew wbewZ ev ZvwjKvfz ew wnme mKj Kvhg AbwZwej^ e Kwieb Ges GB AvBbi Aaxb RvwiKZ mKj `wjjvw`i eenvi e Kwieb|

    (4) Dc-wewa (2) Gi Aaxb wbeb ev ZvwjKvfzw evwZji 30 (wk) w`bi ga mKj c`q Ki eKqv (hw` _vK), cwikvaceK mswk ewK GKwU P ov@ `vwLjc ck KwiZ nBe|

    (5) wewa 18N Gi ci wbic bZb wewa 18O mwbewkZ nBe, h_v:- 18O| wewea wd, iqvjwU, PvR, BZvw` Drm gj mshvRb Ki

    KZb|- (1) miKvwi, AvavmiKvwi, ^vqkvwmZ I vbxq KZc KZK AvcvZZt ejer Kvb AvBbi Aaxb- (K) jvBm, iwRkb, cviwgU c`vb ev bevqbKvj Dic myweav

    MnYKvix ewi wbKU nBZ cv mg` q A_i Dci Drm gj mshvRb Ki KZb KwiZ nBe;

    (L) c` jvBm, iwRkb, cviwgU DwjwLZ kZi AvIZvq ivR^

    eUb (revenue sharing), iqvwjwU, Kwgkb, PvR, wd ev Ab Kvbfve cv mg` q A_i Dci Dic myweav MnYKvix ewi wbKU nBZ cv ev cvc cY Gi Dci Drm gj mshvRb Ki KZb KwiZ nBe|

  • (2) cvwb, we`yr, Mvm Ges Uwjdvb mshvM c`vbKvj mswk mshvM c`vbKvix cwZvb Dic myweav MnYKvix ewi wbKU nBZ cv mg` q A_i Dci Drm gj mshvRb Ki KZb Kwie|

    (6) wewa 22 Gi Dc-wewa (1) Gi `dv (N) Z DwjwLZ gj mshvRb Kii , 1/1133/0000/0311 Ges cYi Dci miK i , 1/1133/0000/0711 Ges mevi Dci miK i 1/1133/0000/0721 LvZ k, wP I msLvwj wejy nBe|

    (7) wewa 23 Gi Dc-wewa (1) Gi cwieZ wbic Dc-wewa (1) cwZ vwcZ nBe, h_vt-

    (1) h Kvb wbewZ ew KZK cY ev mev mieivni AvBbi aviv 3 ev, chvR , aviv 3 I aviv 7 Abyhvqx c`q Ki A_ev Ab h Kvb miKvix cvIbv, h_vg wewa 22 G ewYZ PjwZ wnmve mg^q Ges wewa 24 Gi Dc-wewa (3) G ewYZ `vwLjc ck Kivi ce mswk Ki gqv` c`q Drcv` Ki ev Ab h Kvb miKvix cvIbv nBZ iqvZhvM DcKiY Ki ev` w`qv bxU cwigvY A_ URvixZ Rgv c`vbceK cwikva KwiZ nBe|;

    (8) wewa 25 Gi-

    (K) Dc-wewa (1) Gi Bci ki cwieZ mnKvix ivR^ KgKZv kwj cwZ vwcZ nBe;

    (L) Dc-wewa (4) G DwjwLZ Bci ki cwieZ mnKvix ivR^ KgKZv kwj cwZ vwcZ nBe;

    (9) wewa 27 Gi Dc-wewa (2) Gi Bci ki cwieZ mnKvix ivR^ KgKZv kwj cwZ vwcZ nBe;

    (10) wewa 31K Gi Dc-wewa (1) G DwjwLZ 31 msLvwUi cwieZ 3 msLvwU cwZ vwcZ nBe ;

    (11) wewa 34L Gi Dc-wewa (1) Gi cwieZ wbic Dc-wewa (1) cwZ vwcZ nBe, h_v:-

    (1) PjwZ wnmve msiYi evaevaKZv bvB Ggb Kvb wbewZ ew KZK Kvb Ki gqv`i `vwLjc mKj cvIbv mg^qi ciI Zvnvi bxU c`q Ki FYvK nBj, wZwb Aewk cvIbv cieZx Ki gqv`i c`q Kii mv_ mg^qi myhvM cvBeb|

    (12) dig g mK-1N Gi cwieZ wbic dig gmK-1N cwZ vwcZ nBe, h_v: -

  • g~mK-1N

    XvKv

    g ji g j [wewa- 3 `e]

    wbewZ ewi

    bvgt

    wVKvbvt

    wbeb b^it

    dv bs....................................

    wgK

    bs

    mvgmc~Y

    bvgKiY

    (H.S.

    Code)

    bvg I

    weeiY

    mieivn

    ev

    GKK

    eeZ

    bvg

    cwZ GKK cY

    Drcv`b eeZ

    KvuPvgvji cwigvY

    (AePqi cwigvY c_g

    ebxi ga Avjv`v DjL KwiZ nBe)

    g~j

    Drcv`bKvix

    KZK wbavwiZ

    gmK AvivchvM

    gj

    1 2 3 4 5 6 7 8

    Avwg GB gg NvlYv KwiZwQ h, (1) Dci ewYZ mKj Z_ mZ I wbfzj Ges Bnv wbaviYi AbyKj mKj `wjjvw`

    Avgvi ndvRZ AvQ; (2) Drcv`b chvq gmK AvivchvM gj Dci ewYZ cYi Mvq/aviK/gvoK g~w`Z

    gji y`B-ZZxqvski Kg bq; (3) Dwj-wLZ wewagvjvi wewa (3) G ewYZ cwiwwZi AvjvK gj mshvRb Ki KZc

    KZK cwiPvwjZ Kvb Z`@ ev Rwic Dcwi-D NvwlZ gj AmsMwZc Y ev Kg cZxqgvb nIqvi D KZc KZK wbavwiZ gjwfw Abyhvqx NvlYv c`vbi ZvwiL nBZ Ki c`vb Avwg eva _vwKe|

    ZvwiLt wbewZ ew ev gZvcv cwZwbwai ^vi;

    (13) dig gmK-2L Gi cwieZ wbic dig gmK-2L cwZ vwcZ nBe, h_v:-

  • gmK-2L

    MYcRvZx evsjv`k miKvi RvZxq ivR^ evW

    XvKv

    UvYIfvi msv@ evwlK NvlYv [wewa 4(2K) `e]

    (c_g I wZxq Abywjwcmn `vwLjhvM)

    (1) AvebKvixi bvgt

    (2) cwZvbi bvgt (3) cY eemvwqK wVKvbvt

    (Uwjdvb b^i mn)

    (4) Ave`bKvixi vqx wVKvbv

    (Uwjdvb b^i mn)

    (5) UvYIfvi ZvwjKvfzwi msLvt

    (6) Kvhgi KvWt

    (7) GjvKv KvWt

    (8) ZvwjKvfzwi ZvwiLt

    (9) UvYIfvi wbaviYi QK t Drcvw`Z

    cY ev

    cY

    mgni bvg

    cYi GKK

    cY

    Drcv`b eenvh

    DcKiY

    mgni bvg

    GKK cY

    Drcv`b eeZ

    DcKiYi gvU

    cwigvY

    (ebxZ AcPqi cwigvY

    DjL KwiZ nBe)

    GKK cY

    Drcv`b eeZ

    DcKiYi megvU

    g j

    cwZ GKK

    cY Drcv`b mv_ m Abvb eq

    (cwienY

    eq, cYvMvi

    fvov, we y`r,

    Mvm,

    Uwjdvb BZvw` eve`

    eq, evsK I

    exgv LiP,

    Kwgkb,

    eZb, gybvdv BZvw`)

    c eeZx eQii Abvb

    mKj eq

    (cwienY

    eq,

    cYvMvi

    fvov,

    we y`r,

    Mvm,

    Uwjdvb BZvw`

    eve`

    eq,

    evsK I

    exgv

    LiP,

    Kwgkb,

    eZb, gybvdv

    BZvw`)

    Drcv`b

    gZv

    (cwZ

    NUvq)

    evwlK

    Drcv`b

    gZv

    (Kjvg 88

    NUv 300 w`b)

    cvwjZ

    evwlK

    UvYIfvi

    [(Kjvg

    5+ Kjvg

    6)9]

    1 2 3 4 5 6 7 8 9 10

    (10) eZgvb ermi ( ) Gi UvYIfvi (cvwjZ)t

    (11) ceeZx ermii NvwlZ UvYIfvit

    (12) ceeZx ermii cKZ UvYIfvit

    (13) ceeZx ermii c` Kii cwigvYt

  • (14) wbevwPZ Ki c`vb cwZ t (h Kvb GKwUZ () wP w`Z nBe

    (K) evwlK GKKvjxb

    gvwmK

    gvwmK

    (L) c`q Kii cwigvYt

    (15) wU AvB Gb (hw` _vK) t

    (16) RvZxq cwiPqc b^i t

    Avwg GB gg NvlYv KwiZwQ h, Dci ewYZ mKj Z_ mZ I wbfyj|

    Zvs ......................Ave`bKvixi ^vi

    [wefvMxq KgKZv c iY Kwie]

    c` NvlYvq Kvb Avcw bvB weavq c_g Abywjwc MnxZ nBj Ges wZxq Abywjwc ZvwjKvfz ewK dir c`vb Kiv Kiv nBj|

    [wefvMxq KgKZv];

  • (14) dig g~mK- dig g~mK- h_v:-

    g mK-6

    Government of the Peoples Republic of Bangladesh National Board of Revenue

    Application Form for Registration/Enlistment

    (VAT/ Turnover Tax/ Cottage Industry)

    1. Name of Organization / Individual

    2. Type of Organization [Use Tick mark]

    Corporate (private) Corporate

    (public)

    Partnership Proprietorship

    3. Name of Corporate or Group (if applicable)

    4. Business Address

    Phone Fax

    E-mail Address

    5. Factory Address

    Phone Fax

    E-mail Address

    6. Head Office Address (if any)

    Phone Fax

    E-mail Address

    7. Permanent Address of the Chairman/Managing Director/Directors/Proprietor

    Phone Fax

    E-mail Address

    (If needed, please use separate sheet)

    Two Copies of attested

    Photograph of the

    Chairman/ Managing

    Director/ Proprietor and Authorised Signatory

  • 8. Bank Account No. of Company/Proprietor

    A/C No.

    Bank Name

    Branch Name Address

    (If needed, please use separate sheet)

    9. Subsidiary Units (if any)

    Sl.

    No.

    Name Address BIN

    10. Taxpayer Classification [Use Tick mark () where applicable]

    Tax Category Taxpayer Type Other Information

    VAT Supplier (Manufacturer) Trade License No. ::

    Authority ::

    Fiscal Year ::

    Supplier (Trader)

    Turnover Tax

    ( Yearly/Quarterly/

    Monthly )

    Service Renderer Import Reg. No. ::

    (Put an X if exempted)

    Cottage Industry Importer Export Reg. No. ::

    (Put an X if exempted)

    Other Exporter

    11. Type of Registration: Unit Central (Franchise)

    12. TIN of the Chairman/Managing Director/Directors/Proprietor:

    - -

    (If needed, please use separate sheet)

    12a. TIN of the Company (if any):

    - -

    13. Previous Registration/Enlistment Number (if any)

    - -

    (If needed, please use separate sheet)

    14. National ID Number of the Chairman/Managing Director/Directors/Proprietor:

    (If needed, please use separate sheet)

    15. Item(s) to be produced and/or traded / Service(s) to be rendered :

    Name H. S. Code / Service Code Probable yearly Turnover

    (If needed, please use separate sheet)

  • General Instructions

    1. Application form must be filled in capital letters.

    2. Registration Number (BIN #) cannot be allotted unless this application form is properly

    filled in.

    I hereby declare that the information furnished above is true and complete.

    ________________________________

    Position / Title

    ________________________________

    Date

    ________________________________

    Name

    ________________________________

    Signature

    For Official Use Only

    To be filled at the Issuing Office

    Status of

    Application

    New Change Close BIN

    Effective Date

    of Registration

    / /

    Activity Code

    Application

    Category

    Mandatory Optional Forced

    Circle Code:

    _________________________________

    Seal of the Office

    _________________________________

    Date

    ______________________________

    Name /Designation of Authorized Officer

    ______________________________

    Signature

  • Ave`bKvixi Rb wb`kbv

    wgK

    b^i

    ciYi welq ciYi wb `wkKv

    1. Name of

    organization/

    individual

    eemvq cwZvbi cY bvg wjwLZ nBe|

    3. Name of Corporate/

    group (if

    applicable)

    cwZvbwU hw` KcviU A_ev eemvwqK Mc nq Ze D KcviU A_ev Mci bvg fve wjwLZ nBe|

    4. Business

    Address h vb KihvM Kvhg Z_v eemvq cwiPvjbv Kiv nBZQ mB vbi cY wVKvbv, B-gBj GvWm Ges Uwjdvb/ dv b^i Ai wjwLZ nBe| evox ev nvws bs, moK I GjvKvi bvg, WvKNi, _vbv I Rjvi bvg Ges cvKvW DjL KwiZ nBe|

    5. Factory

    Address h vb cYi Drcv`b Kvhg cwiPvjbv Kiv nBZQ mB vbi cY wVKvbv, B-gBj GvWm Ges Uwjdvb/ dv b^i Ai wjwLZ nBe| evox ev nvws bs, moK I GjvKvi bvg, WvKNi, _vbv I Rjvi bvg Ges cvKvW DjL KwiZ nBe|

    6. Head Office

    Address hw` cwZvbwU GKK gvwjKvbvaxb nq Ze KihvM Kvhg cwiPvjbvKvix ev eemvqxi vqx wVKvbv, B-gBj GvWm Ges Uwjdvb/dv b^i fve wjwLZ nBe| hw` cwZvbwU KcviU ev eemvq Mc nBqv _vK, Zvnv nBj cwZvbwUi gj Z_v iwRvW Awdmi cY wVKvbv Ges Uwjdvb/dv b^i fve wjwLZ nBe|

    7. Permanent

    Address cwZvbwU ew gvwjKvbvaxb ev Askx`vix nj gvwjKi vqx wVKvbv hgbt Mvg, DcRjv, WvKNi, Rjv Ges wjwgUW Kvvbxi Pqvigvb/GgwW/BwW/WvBiiMYi vqx wVKvbv hgbt Mvg, DcRjv, WvKNi I Rjv DjL KwiZ nBe| cqvRb c_K wkU eenvi Kiv hvBe|

    8. Bank

    Account No. ew gvwjKvbvaxb ev Askx`vix cwZvb nj gvwjK I Askx`viMYi Ges wjwgUW Kvvbx nj Kvvbxi ZvwjKvfy evsK ev evsKmg ni wnmve b^i DjL KwiZ nBe| GKvwaK evsK GKvDU _vwKj Zvnv Avjv`v KvMR wjwce KwiZ nBe|

  • wgK

    b^i

    ciYi welq ciYi wb `wkKv

    9. Subsidiary

    Units

    GKK gvwjKvbvaxb cwZvbi D gvwjK AviI h mKj cwZvbi gvwjK mB mKj cwZvbi, cvBfU wjwgUW Kvvbxi cwiPvjKe`i gvwjKvbvaxb/Askx`vwiZi mKj cwZvbi Ges KcviU ev cvewjK wjwgUW Kvvbxi D Kvvbxi gvwjKvbvaxb mKj cwZvbi Z_ c`vb KwiZ nBe| cqvRb Avjv`v kxU eenvi Kiv hvBe|

    10. Taxpayer

    Classification Tax Category Gi Wvb cvk GKwU () wP I Taxpayer

    Type- Gi Wvb cvk GK ev GKvwaK() wP w`b| UW jvBm b^i I A_eQi AekB wjwLZ nBe| Avg`vbx ev ivbx iwRkb nBZ AevnwZ cv nBj iwRkb

    b^ii Wvb cvk GKwU () wP w`Z nBe|

    12. TIN KihvM Kvhg cwiPvjbvKvix ev KihvM cwZvbi Pqvigvb/GgwW/BwW/WvBiiMYi AvqKi wefvM c` ew

    kYxi TIN DjL KwiZ nBe| G Rb 10wU Ni iwnqvQ, GK GKwU Ni GK GKwU msLv wjwLZ nBe| cqvRb c_K wkU eenvi Kiv hvBe|

    12G. TIN KihvM Kvhg cwiPvjbvKvix ev KihvM cwZvbi AvqKi

    wefvM c` TIN DjL KwiZ nBe| G Rb 10wU Ni iwnqvQ, GK GKwU Ni GK GKwU msLv wjwLZ nBe| cqvRb c_K wkU eenvi Kiv hvBe|

    14. National ID

    Number cwZvbwU ew gvwjKvbvaxb ev Askx`vix nj gvwjKi RvZxq cwiPqc b^i Ges wjwgUW Kvvbxi Pqvigvb/ GgwW/BwW/WvBiiMYi RvZxq cwiPqc b^i DjL KwiZ nBe| cqvRb c_K wkU eenvi Kiv hvBe|

    15. Item(s) to be

    produced

    and/or traded

    / Service(s)

    to be

    rendered :

    Ave`bKvix h cY Drcv`b Kib ev h cYi eemvq Kwiqv _vKb A_ev h mev c`vb Kwiqv _vKb Zvnv DjL KwiZ nBe| Uweji Wvb cvk "Probable Yearly Turnover" Ni mieivnKZ cY ev c` mevi wecixZ cv/cvc gvU evwlK weqi cwigvY wjwLZ nBe| cqvRb c_K wkU eenvi Kiv hvBe|

    ;

  • (15) dig g mK-12L Gi klvsk wekl `e wkivbvgvaxb wb `kbvwji cwieZ wbic wb `kbvwj cwZ vwcZ nBe, h_v:- wekl `et 1| * wPwZ vb cY ev mev mieivnKvix h KwgkbviUi Aaxb wbewZ

    mB KwgkbviUi bvg wjwce KwiZ nBe| gmK wbeb b^ii c_g msLv nBZ KwgkbviUi bvg wPwZ Kiv hvq, h_v: XvKv (Di) Gi Rb 5, XvKv (`wY) Gi Rb 9, PMvg Gi Rb 2, Lyyjbv Gi Rb 3, hkvi Gi Rb 4, ivRkvnx 6 Ges wmjU Gi Rb 7 eeZ nq|

    2| Drm KwZZ Ki gj mshvRb Ki wewagvjv, 1991 Gi wewa 18L Abyhvqx gvwmK `vwLjci gvag mg^q Kiv hvBe|;

    (16) dig g mK-14 I dig gmK-14K wejy nBe|

    (17) dig g mK-19 G DwjwLZ Bci ki cwieZ mnKvix ivR^ KgKZv kwj cwZ vwcZ nBe|

    RvZxq ivR^ evWi Av`kg,

    [ W. gvt mwn y`j Bmjvg ] c_g mwPe (g mK-bxwZ I evRU)