Vat Rate (Up To Finance Act 2013-2014)

VAT RATE (UP TO FINANCE ACT 2013-2014)
*** mvaviY Av`k bs-25/g~mK/2013

ZvwiL: 23 R, 1420 ev/06 Ryb, 2013 wLv (RvZxq ivR^ evWi mvaviY
Av`k bs- 09/g~mK/2011 ZvwiL: 12 Avei, 2011 GZviv iwnZ Kiv njv)
Gm,Avi,I bs-183AvBb/2012/641-gmK: evwlK UvYIfvii cwigvY wbwekl D AvBbi aviv 15 Gi AvIZvq wbewZ nBevi
Ges
Ki c`vbi Av`k c`vb Kwij *(cvcb Gm,Avi,I bs 202-AvBb/2010/551-g mK iwnZ Kiv nBj|)
Gm, Avi,I, bs-182-AvBb/2012/640-gmK|- ZvwiLt 24 R, 1419 ev / 07 Ryb, 2012 wLv (27 R, 1417 ev gvZveK
10 Ryb, 2010 wLv ZvwiLi cvcb Gm,Avi,I bs 201-AvBb/2010/550-gmK iwnZ Kiv nBj)
mvaviY Av`k bs-24/g~mK/2013
ZvwiL: 23 R, 1420 ev/06 Ryb, 2013 wLv
Gm, Avi,I, bs-162-AvBb/2013/671-gmK|- ZvwiLt 23 R, 1420 ev / 06 Ryb, 2013 wLv

VAT EXAMPTION SRO:
Definitions of Service Code
Gm, Avi,I, bs-168-AvBb/2013/672-gmK|- ZvwiLt 23 R, 1420 ev / 06 Ryb, 2013 wLv
Click to Open VAT & SD ACT-2012 (English)

Click to Open VAT & SD ACT-2012 (Bangla)
Click to Open VAT Act-1991
Click to Open Finance Act-2012
Finance Act-2012 (Schedule of Vat examption Items)
VAT & SD Act-2012
VAT Act-1991 with
Schedules
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
Exempted: Temporary -without roof, electric

fan, (light-below 02)
Restaurant
Air Conditioned
General (Non AC)
exempted: Temporary -without roof, electric
fan, (light-below 02)
Decorators and caterers
Motor vehicles garage and workshop
Dockyard
15%
4.50%
4.50%
4.50%
4.50%
Construction contractor
5.50%
5.50%
exempted: Contract (including Tender

processed contract) period starting before
30 June 1991
Ware House
Port
Cold Storage
Advertising firm
09. ***
0%
-
0%
###
###
###
0%
0%
15%
6%
0%
15%
15%
0%
15%
0%
0%
-
0%
0%
0%
###
S007.00
exempted: Classified advertisement at

newspaper
Printing press (Except educational printing)
10. ***
0%
S008.10
0%
15%
0%
0%
-
###
10. ***
S008.10
exempted: Book, Megazine, Educational

Materials (printed)
0%
0%
0%
0%
0%
10
11. ***
12. ***
S008.20
S009.00
S010.10
Binder Organisation-Any types

Auctioneers
Land Development Organization
0%
15%
1.50%
13. ***
S010.20
Building Construction Organization
1.50%
14
15
16
17
S012.10
S012.11
S012.12
S012.13
Telephone
Tele-printer
Telex
Fax
15%
15%
15%
15%
Internet providing Organization
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
Supplier of SIM Card

Indenting Organization
Travelling Agency
Clearing & Forwarding Organization
Community Centre
Film Studio
Photo Maker
Survey firm
26. ***
S021.00
Plant and Capital Equipment rent Provider

Organization
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
Furniture Sales Centre (Show Room)

(Challlan for 6% payment at Manufacturing
Level must)
At manufacturing level
WASA
Goldsmith, Silversmith, gold or silver jewelry
shop and purifier of gold
Insurance Company
exempted: Sea going ship Hull insurance &
Private Sector Power Generation company
insurance )
4%
4%
6%
6%
15%
###
2%
15%
32
S027.00
33. ***
S028.00
Courier and express mail service
15%
###
34. ***
S031.00
Repairing or servicing of Taxable goods in

exchange of money
15%
###
35. ****
S032.00
Consultancy and supervisory firm
15%
###
36. ***
S033.00
Lessor (Izaradar)
15%
###
37. ****
S034.00
Audit and accounting firm
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
Procurement provider (Except school Tiffin

provider) (Please See Note-01)
43
S038.00
44
S039.10
Organizer of Cultural program with foreign

artist (Except program having ticket price
bellow tk.100 each)
Satellite cable operator
0%
0%
0%
15%
4%
###
###
###
10%
10%
10%
4%
15%
15%
45
S039.20
Satellite channel distributor
46. ****
S040.00
Security Services
15%
###
47. ****
S045.00
Legal Advisors
15%
###
49
49
S046.00
S047.00
Health club and Fitness centre

Sports Organizer
Transport contractor: General
50. ***
S048.00
51. ***
S048.00
52. ****
S049.00
53. ***
S050.10
54. ***
S050.20
55. ***
exempted: Transport of food grain and

vegetable.
Petroleum Transportarion Cost (Also Quoted
Price)
Rent-A-Vehicle (except taxi cab)
Architect, Interior Designers or Interior
decorators
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
Sound and Lighting instrument rentor

Participants in board meetings
Advertisement Broadcasting agency through
Satellite channel
Land seller
59
S056.00
Banking and Non-banking service provider
60
S057.00
Electricity Distributor
exempted: Electricity used for irrigation
61. ***
S058.00
Rentor of chartered planes or helicopters
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
Glass sheet surface labeler or cutter

Purchaser of auctioned goods
Credit card Providing organization
Money exchanger
Tailoring shop and Tailors- only air
conditioned including large non a/c tailors
in Dhaka and Chittagong
Amusement park and Theme park
Picnic spot, Shooting spot, and Tourist spot
or establishment
exempted: Spot or establishment with
historical value
15%
4%
4%
15%
15%
15%
15%
15%
0%
0%
0%
69. ****
S065.00
Clearing and maintaining agencies of

Building, Floor and Premises
15%
###
70. ***
S066.00
Lottery Ticket Seller
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
English medium school

Private University
Private medical or Engineering college
Program organizer
Human resource supplier or management
organization
Menpower Export Organisation
Place and Establishment Rantee
75
S074.00
exempted: Bangladesh & UGC Granted

Public University (Whose rented campus
should be transferred to their own building)
# Commercial Space below 300 SFT
# Residential any space
0%
0%
15%
0%
0%
15%
0%
###
###
0%
-
0%
###
0%
0%
9%
0%
76
76
S075.00
S075.00
Stock & Security Broker

Tour Operator
Ready made garments selling organization
with own brand
0%
0%
0%
0%
76
S078.00
77
S099.10
IT based Services
4.50%
###
78
79
S099.20
S099.30
Others Miscellaneous Service

Sponsorship Service
15%
7.50%
###
###
0%
0%
###
5.00%
Click to open this Order

Click to open SRO- 641
Click to Open G Order-24
FOT TDS
Description/
Criteria for
Referrence of Tax
consideration
Law/Rules/SRO etc.
of Rate of
TDS
Rate of
TDS
Supply of goods and
Sec-52-Rules-16 of ITO execution of contracts

and sub-contracts or Note-02
1984 of ITO 1984
local LC
Sec-53A of ITO 1984
House property
5%
Sec-53 K of ITO 1984
or magazine or
private
television
channel or
private radio
station or
purchasing air
time of private
television
channel or
3%
Sec-53 K of ITO 1984
Same as above
3%
Supply of goods and

1984
local LC
Supply of goods and

1984
local LC
Supply of goods and

1984
local LC
Supply of goods and

1984
local LC
Supply of goods and

1984
local LC
Sec-52M of ITO 1984
Freight forward agency
Supply of goods and
15%

1984
local LC
Sec-53CC of ITO 1984
Courier business of a
nonresident
15%
Sec-52A (2) of ITO

1984
Royalty, Fees for

professional or
technical services
10%
Sec-52A (2) of ITO

1984
Royalty, Fees for

professional or
technical services
10%
Supply of goods and

1984
local LC
Sec-52AA of ITO 1984

Sec-52A (3) of ITO
1984
Stevedoring agency &

Private Security
service
Fees for professional
or technical services
(Others)
10%
10% & 15%
Supply of goods and

1984
local LC
Sec-52A (3) of ITO

1984
Sec-52A (3) of ITO
1984
Sec-52A (2) of ITO
1984

(Others)
(Others)
Royalty, Fees for
professional or
technical services
10% & 15%

10% & 15%
10%
Supply of goods and

1984
local LC
Sec-52A of ITO 1984

10%
or technical service
Sec-53A of ITO 1984
House property
& 15%
5%
Sec-52A (2) of ITO

1984
Royalty, Fees for

professional or
technical services
10%
Note-01:
mvaviY Av`k bs-25/g~mK/2013 ZvwiL: 23 R, 1420 ev/06 Ryb, 2013 wLv|
(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|
(L) Drcv`Ki wbKU _K ev eemvqxi wbKU _K q Ki ev Avg`vwb Ki cY mieivn Kiv nj Zv hvMvb`v

weewPZ ne weavq Gic g~mK Drm KZb KiZ ne|
(3) Dcii (1) DcvbyQ`i ZvwjKvq ewYZ mevmg~n eZxZ Ab Kvbv mev ev cY qi Dr
KZbi evaevaKZv bB| Ze, g~j mshvRb Ki AvBb, 1991 Gi aviv 37 Gi Dc-aviv (2) Gi `dv (U)
chvR g~mK cwikvwaZ nqQ wK-bv Zv `Lvi `vwqZ cY ev mev MnYKvixi iqQ| wZwb g~m
URvix Pvjvb, PjwZ wnmve ev Ab Kvbv `wjjvw` ` g~mK cwikvwaZ nqQ wKbv Zv wbwZ n
cwikvwaZ nq _vKj Drm g~mK KZb KiZ ne bv| g~mK cwikvwaZ bv nq _vKj chvR g~
KZb KiZ ne|
03| h me 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
From TK. 2,00,001 to 5,00,000

From TK. 5,00,001 to 15,00,000
From Tk. 15,00,001 to 25,00,000
From Tk. 25,00,001 to 3,00,00,000
Where payment exceeds TK.3,00,00,000
- 1%
- 2.5%
- 3.5%
- 4%
- 5%
(In case of oil by Oil marketing co upto TK 2,00,000Nil,

if payment exceeds 2,00,0000.60%)
General Order 25 VAT AT SORCE % -June-2013 update.pdf
VALUE ADDED TAX (VAT RAT

Name of Goods and Service
Food (breakfast, lunch, dinner, snacks etc)
Food (breakfast, lunch, dinner, snacks etc)
Food / Snacks
Service Code
S001.20
S001.20
S037.00
Hardware items
Lodging/Accomodation
Stationeries & office supplies
Banner print (digital)
Computer Supply
Construction (tube well, RCC Ring slab, RCC

Pipe, Shelter repair, etc)
Courier
S037.00
S001.20
S037.00
S008.10
S037.00
S004.00
S028.00
Duck, goat, cow (Asset transfer)
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
Labor for commodity loading offloading (Wheat,

Peas, Vegetable oil) (if paid to as person wiseNO VAT) but if paid to a labor Contractor VATYes
S037.00
Labor payment (if paid to as person wise-NO

VAT) but if paid to a labor Contractor VATYes
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
Transport (Rent a car for field visit)
S049.00
S074.00
S048.00
Duck, goat, cow (Asset transfer)

Fish net (Asset transfer): (If purchase from the
Manufacturar directly)
Fish net (Asset transfer): (If purchase from Market
or Supplier)
Tea stall (Asset transfer)

Gas (Cylinder Gas)
S037.00
VALUE ADDED TAX (VAT RATE)

Consideration
Criteria
VAT
Restaurant
Restaurant
General (Non AC)

Air Conditioned
6%
15%
Procurement provider
Hotel
Printing press
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
Repairing or servicing of Taxable

goods in exchange of money
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%
Any Amount
4%
Place and establishment rantee
Any Amount
Any Amount
Any Amount
On rental Value
4%
4%
4%
9%

Printing press
Advertising firm
On rental Value
Any Amount
Any Amount
On rental Value
On rental Value
Any Amount
Any
Any
Any
Any
Amount
Amount
Amount
Amount
15%
15%
9%
9%
15%
4%
4%
4%
4%
15%
Any Amount
On rental Value
Transport contractor: General
Any Amount
Any Amount
9%
4%
9%
4.50%
15%
exempted from VAT as per 1st Schedule of VAT Act-1991 (See 0%

Finance Act-2012 page-76)
exempted from VAT as per 1st Schedule of VAT & SD Act-20120%

(See page-38)
Any Amount
4%
TAX DEDUCTION AT SOURCE (TDS)
Vendor will provide Challan

TDS is applicable
TDS is applicable
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%
TDS is applicable
TDS is applicable
TDS is applicable
TDS
TDS
TDS
TDS
is
is
is
is
applicable
applicable
applicable
applicable
TDS is applicable
TDS is applicable
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
No VAT as per Sec-03 (Schedule

01) of VAT Act 1991
Note-02
Note-02
Note-02
Contractor
Note-02
Contractor
TDS is applicable

Note-02
At a glance of Income Tax (Considering Finance Act-2013-14)
Withholding TDS as per Finance Act-2013

No. Heads
1
Salaries [S-50]
With holding authority

Any person responsible for making such payment.
Discount on the real value of Bangladesh Bank Any person responsible for making such payment.
Bills [S-50 A]
Remuneration of Member of Parliament[S-50

B]
Interest on securities [51]
Any person responsible for issuing any security
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 Doctors [section- 52A(1)]
The principal officer of a company or the chief executive of any

NGO or trust responsible for making such payment.
Royalty, Fees for professional or technical

services [S-52A(2)]
The government or any other authority, corporation or body or any

company or any banking company or any insurance company or any
co-operative bank or any NGO responsible for making such payment
Fees for professional or technical service, (--any other services applying professional
knowledge) [section-52A(3)]
Do
Stevedoring agency & Private Security service

or any services other than services specified in
this chapter [52AA]
The government or any other authority, corporation or body or any

company or any banking company or any insurance company or any
co-operative bank or any NGO responsible for paying any
commission to a stevedoring agency or making any payment to a
private security service.
C & F agency commission[52AAA]
Commissioner of customs
Cigarettes manufacturing [section 52B]
Any person responsible for selling banderols to any manufacturer of

cigarettes.
10
11
Compensation against acquisition of property Any person responsible for payment of such compensation
[section 52C]
12
Interest on saving instruments
Any person responsible for making such payment
[section 52D]
13
Brick
Any person responsible for issuing any permission or renewal of

permission for manufacture of bricks.
Manufacturer [section 52F]

14
15
Commission of letter of credit
Any person responsible for opening letter of credit.
[section 52I]
Renewal of trade license by City Corporation
or Paurashava [section 52K]
City Corporation or
Freight forward agency
Any person responsible for
commission [section
making such payment.
Paurashava.
16
17
52M]
Rental Power Company [section 52N]
Bangladesh Power Development Board during payment to any

power generation company against power purchase.
Foreign technician serving in diamond cutting

industries [section 52O]
Employer.
For services from convention hall, conference

centre etc. [section 52P]
Any person, being a corporation, body or authority established by

or under any law including any
company or enterprise owned, controlled or managed by it, or a
company registered under
any Non-government Organization registered with N.G.O. Affairs
Bureau or any university or medical college or dental college or
engineering college
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
(1)The respective bank through which any revenue is received on
respect of phone call. [Sec-52R]
account of IGW service.

(2) IGW service operator
Deduction of tax from manufacturer of soft

drinks. [Sec-52S]
The Security Printing Corporation (Bangladesh ) Limited or any

other person responsible for delivery of banderols or stamps
Importer [section 53]
The Commissioner of Customs.
House property [section 53A]
The Government or any authority, corporation or body or any

company or any banking
24
company or any co-operative bank or any NGO run or supported by

any foreign donation or any university or
25
medical college or dental college or engineering college or any college
or school as tenant.
Shipping business of a resident [section 53AA]
26
Commissioner of Customs or any other authority duly authorized.
Commissioner of Customs or any other authority duly authorized.
26
27
28
Export of manpower [section

53B, rule-17C]
The Director General, Bureau of Manpower, Employment and

Training.
Export of knit-wear and woven garments, terry Bank.

towel, jute goods, frozen food, vegetables,
leather goods, packed food [section
53BB]
29
30
Member of Stock Exchanges
The Chief Executive Officer of
[section 53BBB]
Stock Exchange.
Export or any goods except
Bank.
knit- wear and woven garments, terry towel,

jute goods , frozen food, vegetables, leather
goods,
packed food [section 53BBBB]
Goods or property sold by
Any person making sale.
public auction [section53C] [rule

31
17D]
Courier business of a nonresident [section

32
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]
Deduction of tax at source from export cash

subsidy [S-53DDD]
Any person responsible for payment
Commission, discount or fees
Any person being a corporation, body including a company making

such payment.
[section 53E(1)]
35
Commission, discount or fees

[section 53E(2)]
Any person being a corporation, body including a company making

such payment.
36
Commission or remuneration paid to agent

of foreign buyer [section
37
Bank.
Bank.
37
53EE]
Interest on saving deposits and fixed deposits

etc.
[section 53F]
38
Real estate or land development business

[section 53FF]
39
Any person responsible for registering any document for transfer or

any land or building or apartment.
40
41
Insurance commission
Any person responsible for paying such commission to a resident.
[section 53G]
Fees of surveyors of
Any person responsible for
general insurance company
paying such fees to resident
[section 53GG]
Transfer of property
Any person responsible for registering any document of a person.
[section 53H]
42
Interest on deposit of post office
& saving bank account

43
[section 53I]
Rental value of vacant land or plant or

machinery [section 53J]
44
The Government or any authority, corporation or body including its

units, the activities or any NGO, any university or medical college,
dental college, engineering college responsible for making such
payment.
45
Advertisement of newspaper or magazine or

private television
channel or private radio station or purchasing
air time of private television channel or radio
station
[section 53K]
The Government or any other authority, corporation or body or

any company or any banking company or any insurance company or
any cooperative bank or any NGO or any
university or medical college or dental college or engineering college
responsible for making such payment.
46
Collection of tax from transfer of shares by the Securities & Exchange

sponsor shareholders of a company listed on
Commission or Stock Exchange
stock exchange [section 53M]
Dividends [section 54]
The principal officer of a company.
Income from lottery [section 55]
Income of non residents
Any person responsible for making payment.
47
48
49
Click to See
nance Act-2013-14
Rate
Chalan in the name of
deduction at average rate
Respective Zone
10%
LTU
deduction at average rate

10%
up to 2 lac-Nil
From TK2,00,001 to 5,00,000----1% From
TK.5,00,001 to 15,00,000-2.5% From
15,00,001 to 25,00,000---3.5%
From 25,00,001 to 3,00,00,000---4%
Where payment exceeds TK.
3,00,00,000-----5%
(In case of oil by Oil marketing co upto
TK 2,00,000Nil,
if payment exceeds 2,00,0000.60%
10%
Dhaka dist-Zone-1
LTU
Dhaka dist- Zone2, Dhaka CTG
distZone-2,
Chittagong
Other districtRespective
Zone
Dhaka dist- Zone- 8, Dhaka CTG

dist-Zone-2, Chittagong Other
district- Respective zone
10% of the fees
Dhaka dist- Zone- 8, Dhaka CTG

10%(who submit TIN)
Dhaka dist- Zone-
15%(who do not submit TIN)
8, Dhaka CTG dist-Zone-2,

Chittagong Other districtRespective zone
10%
Dhaka dist- Zone- 14, Dhaka

CTG dist- Zone-2, Chittagong
Other district- Respective zone
10%
10% of the value of the banderols

CTG dist- Zone-3, Chittagong

CTG dist- Zone-4,
(a). 2% of the amount of such compensation

against the immovable property situated
within City Corporation, Paurashava or
Cantonment Board
Dhaka dist- Zone-
(b). 1% of the amount of such compensation

against the immovable property situated
outside the jurisdiction of City Corporation,
Paurashava or Cantonment Board
15, Dhaka CTG dist- Zone-2,

5%

dist- Zone-4, Chittagong Other
Tk.30,000/- for one section brick field. Tk.
Dhaka dist- Zone-
45,000/- for two section brick field.
7, Dhaka CTG
Tk. 60,000/- for three section brick field.

5%
LTU
Tk. 500/- for Dhaka (North and South) &

Chittagong city corporation.TK. 300 for
any city corporation other than
Dhaka(North and South) & Chittagong city
corporation and any paurashava of any
district headquarters. TK. 100 in any other
paurashava.
Dhaka dist- Zone-
15%
3, Dhaka CTG
distZone-2, Chittagong Other
dist- Zone-3,
4%
5%

district- Respective
zone
Zone-9, Dhaka
5%
Dhaka dist- Zone4, Dhaka CTG dist- Zone-2,

10%
Zone-11, Dhaka
(1) 1% of total revenue received by
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%
Dhaka dist- Zone-
(2) tk. 800 per ton in case of import of

certain items

Chittagong Other
district
- Respective zone
5% of the gross rent

5% of total freight received or receivable in
or out of Bangladesh.
Dhaka dist- Zone-
3% of total freight received or receivable

from services rendered between two or
more foreign countries.

10%
Zone-4, Dhaka
0.80% of the total export proceeds.
Zone-4, Dhaka
0.05%
Dhaka dist- Zone7, CTG dist- Zone-
0.80% of the total export proceeds.
5% of sale price.
Zone-4, Dhaka
Dhaka dist- Zone9, Dhaka, CTG

15% on the amount of service charge

accrued.
Zone-11, Dhaka
(a) 10% on the payment in case of purchase Zone-12, Dhaka

of film, drama, any kind of television or
radio program
(b) 10% on the payment to actor/actress
(If the total payment exceed TK.10,000)
5%
10%
Zone-4, Dhaka
5% of the difference between the sale price

to the distributor or other persons and the
retail price fixed by conpany.

Chittagong Other
7.50%
7.50%

10% if there is TIN
Zone-1, Dhaka
15% if there is no TIN ( not applicable if

the balance does not exceed TK. 1,00,000 at
anytime in the year in case of savings
deposit)
(not applicable on the amount of interest
or share of profit arising out of any deposit
pension scheme)
sponsored by the government or by a
schedule bank with prior approval of the
Government.)
(a)(i) 5% for Dhaka, Gazipur, Narayanganj,
Munshiganj, Narsingdi and Chittagong
districts (ii) 3% for any other districts.
(b).Tk. 1,600 per square
Dhaka dist- Zone-
meter for
5, Dhaka CTG
building or apartment for residential

purposes and TK 6,500 per sq meter
dist- Zone-4,
building for commercial purpose situated at

Gulshan Model Town, Banani, Baridhara,
Motijeel commercial area and Dilkusa
commercial area of Dhaka.TK. 1,500 per
SQ meter for residential building and
TK5,000 per SQ meter building used for
commercial purpose situated at Defense
Officers Housing Society (DOHS),
Dhanmondi Residential Area, Lalmatia
Housing Society, Uttara Model Town,
Bashundhara Residential Area, Dhaka
Cantonment Area, Karwan Bazar
Commercial Area of Dhaka and Khulshi
Resindential Area, Panchlaish Residential
Area, Agrabad and Nasirabad of
Chittagong;
Chittagong Other districtRespective
Tk. 600 per square meter for residential

building or apartment and TK.1,600 per sq.
meter for commercial building situated in
areas other than mentioned above.
zone
5%
LTU
15%
LTU
(a) within the jurisdiction of Rajdhani

Dhaka dist- Central Survey Zone,
Unnayan Kartripakya (RAJUK) and
Dhaka CTG distChittagong Development Authority (CDA)
-3% (b) within the jurisdiction of Dhaka

and Chittagong districts excluding
Rajdhani Unnayan Kartripakya (RAJUK)
and Chittagong Development Authority
Zone-4, Chittagong Other

(CDA), Gazipur, Narayanganj, Munshiganj,

Manikganj and Narsingdi districts, City
Corporation excluding Dhaka (South and
North) city corporation
and Chittagong City Corporation,

Paurashava, Cantonment Board, 2%;
(c) in any area, other than the areas
mentioned in sl. no. (a) and (b), -1%.
10%

5% of the rent


3%.
5%
SEC, DHK Stock ex, Zone3, Dhaka, CTG stock EX- Zone-3,
CTG
Resident/ non-resident Bangladeshi

company ---------------20%

Resident/ non-resident Bangladeshi person

other than company -----10%
Non-resident (other than Bangladeshi nonresident) person other than a company--25%.
Non-resident company (other than nonresident Bangladeshi company) -
20%

dist- Zone-3, Chittagong, Other
Non-resident at the rate applicable to a Zone-11,

company
Non-resident non-Bangladeshi person other
than a company --- 25%
Non-resident Bangladeshi person at the rate
applicable to a resident Bangladeshi]

Vat Rate (Up To Finance Act 2013-2014)

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Vat Rate (Up To Finance Act 2013-2014)

Uploaded by

Copyright:

Available Formats

VAT RATE (UP TO FINANCE ACT 2013-2014)

*** mvaviY Av`k bs-25/g~mK/2013

ZvwiL: 23 R, 1420 ev/06 Ryb, 2013 wLv

Gm, Avi,I, bs-162-AvBb/2013/671-gmK|- ZvwiLt 23 R, 1420 ev / 06 Ryb, 2013 wLv

Gm, Avi,I, bs-168-AvBb/2013/672-gmK|- ZvwiLt 23 R, 1420 ev / 06 Ryb, 2013 wLv

Click to Open VAT & SD ACT-2012 (English)

Exempted: Temporary -without roof, electric

exempted: Contract (including Tender

exempted: Classified advertisement at

exempted: Book, Megazine, Educational

Binder Organisation-Any types

Building Construction Organization

Internet providing Organization

Supplier of SIM Card

Plant and Capital Equipment rent Provider

Furniture Sales Centre (Show Room)

Courier and express mail service

Repairing or servicing of Taxable goods in

Consultancy and supervisory firm

Audit and accounting firm

Procurement provider (Except school Tiffin

Organizer of Cultural program with foreign

Satellite channel distributor

Health club and Fitness centre

exempted: Transport of food grain and

Sound and Lighting instrument rentor

Banking and Non-banking service provider

Rentor of chartered planes or helicopters

Glass sheet surface labeler or cutter

Clearing and maintaining agencies of

Lottery Ticket Seller

English medium school

exempted: Bangladesh & UGC Granted

Stock & Security Broker

Others Miscellaneous Service

Click to open this Order

Supply of goods and

Sec-52-Rules-16 of ITO execution of contracts

Sec-53A of ITO 1984

Sec-53 K of ITO 1984

Sec-53 K of ITO 1984

Supply of goods and

Sec-52-Rules-16 of ITO execution of contracts

Supply of goods and

Sec-52-Rules-16 of ITO execution of contracts

Supply of goods and

Sec-52-Rules-16 of ITO execution of contracts

Supply of goods and

Sec-52-Rules-16 of ITO execution of contracts

Sec-52-Rules-16 of ITO execution of contracts

Sec-52M of ITO 1984

Freight forward agency

Supply of goods and

Sec-52-Rules-16 of ITO execution of contracts

Sec-53CC of ITO 1984

Sec-52A (2) of ITO

Royalty, Fees for

Sec-52A (2) of ITO

Royalty, Fees for

Supply of goods and

Sec-52-Rules-16 of ITO execution of contracts

Sec-52AA of ITO 1984

Stevedoring agency &