Tax and vat 2015 2016

1. AvqKi (Income Tax) wK ?
AvqKi (Income Tax) n‡jv Ggb GK ai‡bi Ki ev Tax hv e¨w³i ev cÖwZôv‡bi Av‡qi
mv‡_ mswkøó | hv AwW©b¨vÝ 1984 (2015-2016 mv‡j ms‡kvwaZ) Abyhvqx e¨w³ ev cÖwZôvb
KZ…©K miKvi‡K cwi‡kva‡hvM¨ A_© | mnRfv‡e ej‡Z †M‡j miKvi wba©vwiZ Av‡qi (wmwjs)
Gi Dci hw` ‡Kvb e¨w³ ev cÖwZôvb Avq K‡i Zvn‡j miKvi wba©vwiZ nv‡i †h Ki ev Tax
w`‡Z nq Zv‡K AvqKi ev Income Tax e‡j |
AvqKi KZ©„cÿ †K ev Kviv ?
wewfbœ ai‡bi K‡ii g‡a¨ AvqKi ev Income Tax AZ¨všÍ ¸iæZ¡c~Y© | mvg_© Abyhvqx AvqKi
cwi‡kva Gi e¨e¯’v miKvi †i‡L‡Q | AvqKi ev Income Tax ivR¯^Lv‡Zi GKwU ¸iæZ¡c~Y©
Ask | mviv evsjv‡`‡k ivR¯^ †ev‡W©i wewfbœ ch©v‡qi Kg©KZ©v Ges Kg©PvixMY KvR K‡i P‡j‡Q
|
Kviv AvqKi ev Income Tax w`‡eb ?
1. ‡eZbfz³ PvKzixwRex e¨w³
2. wmwKDwiwUi Dci †_‡K my` ev Avq cÖvß e¨w³ ev cÖwZôvb |
3. M„n m¤úwË Av‡Q Ggb e¨w³ ev cÖwZôvb
4. K…wl †_‡K Avq K‡i Ggb e¨w³ ev cÖwZôvb
5. e¨emv cÖwZôvb ev †ckvRxwe e¨w³
6. g~jab wewb‡qvM K‡i jvf K‡ib Ggb e¨w³ ev cÖwZôvb
7. Ab¨vb¨ Drm n‡Z Avq K‡ib Ggb

2. 2015 -2016 Ki eQ‡ii Rb¨ cÖ‡hvR¨ AvqKi ev Income Tax Gi nvi :
(K) e¨w³ †kÖYxi Ki nvi :
i. A_© AvBb, 2015 Gi gva¨‡g cÖ‡Z¨K e¨w³ -Ki`vZv (Awbevmx evsjv‡`kxmn),
wn›`y †hŠ_ cwievi, Askx`vi dvg©, e¨w³-msN Ges AvB‡bi Øviv m„ó K…wÎg
e¨w³i Kigy³ Av‡qi mxgv 2,50,000/-UvKv Kiv n‡q‡Q | 2015 -2016 Ki
eQ‡ii Rb¨ Ki`vZv‡`i Av‡qi Dci cÖ‡hvR¨ Ki nvi wb¤œiæc :
‡gvU Avq Ki nvi
K) cÖ_g 2,50,000/- UvKv ch©šÍ †gvU Av‡qi Dci k~Y¨
L) cieZ©x 4,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci 10%
M) cieZ©x 5,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci 15%
N) cieZ©x 6,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci 20%
O) cieZ©x 30,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci 25%
P) Aewkó †gvU Av‡qi Dci 30%
Z‡e Dc‡ivwjøwLZ Ki nvi Ki`vZvi gh©v`v wbwe©‡k‡l cÖ¯‘Zkvi‡Ki Drcv`b I weµq e¨emvi
†ÿ‡Î cÖ‡hvR¨ n‡e bv |
ii. gwnjv Ki`vZv Ges 65 ev Z`~aŸ© eq‡mi Ki`vZvi Kigy³ Av‡qi mxgv
3,00,000/- UvKv Kiv n‡q‡Q |
iii. cÖwZeÜx Ki`vZvi Kigy³ Av‡qi mxgv 3,75,000/- UvKv Kiv n‡q‡Q |
iv. gnvb ¯^vaxbZv hy‡×i †M‡RUf~³ hy×vnZ gyw³‡hv×v‡`i Kigy³ Av‡qi mxgv
4,25,000/- UvKv Kiv n‡q‡Q | gyw³hy× welqK gš¿Yvj‡qi cÖÁvcb bs
gyweg/cÖt3/gyw³‡hv×v/‡M‡RU/2003/479, ZvwiLt 2 †k fv`ª 1410/4Vv
†m‡Þ¤^i 2003 G D‡jøwLZ ZvwjKvq †h mKj hy×vnZ gyw³‡hv×vi bvg i‡q‡Q
†m mKj Ki`vZv G myweav cv‡eb |
v. Kigy³ mxgvi D‡aŸ©i Av‡qi †ÿ‡Î cÖ‡`q b~¨bZg AvqK‡ii cwigvb XvKv I
PÆMÖvg wmwU K‡c©v‡ikb GjvKvq Aew¯’Z Ki`vZv‡`i Rb¨ 5,000/- UvKv,
Ab¨vb¨ wmwU K‡c©v‡ikb GjvKvq Aew¯’Z Ki`vZv‡`i Rb¨ 4,000/- UvKv Ges
wmwU K‡c©v‡ikb e¨ZxZ Ab¨vb¨ GjvKvq Aew¯’Z Ki`vZv‡`i Rb¨ 3,000/-
UvKv wba©viY Kiv n‡q‡Q |
Av‡iv we¯ÍvwiZ Rvbvi Rb¨ wfwRU Kiæb
http://www.nbr.gov.bd/contents/poripotro/14.pdf

3. B -wUb mvwU©wd‡KU wK ?
‡h †Kvb e¨w³ ev cÖwZôvb AvqKi ev Income Tax cÖ`vb Ki‡Z †M‡j GB mvwU©wd‡KUwU
cÖ‡qvRb n‡e | GwU Ggb GKwU b¤^i hv ïa~gvÎ GKRb e¨w³i Rb¨ A_ev GKwU cÖwKôv‡bi
Rb¨ cÖ‡hvR¨ | GLb webvg~‡j¨ Ab jvB‡bi gva¨‡g B - wUb mvwU©wd‡KU msMÖn Kiv hvq |
B - wUb msMÖn Kivi Rb¨ wfwRU Kiæb http://secure.incometax.gov.bd/TINHome
| GQvov Av‡M hv‡`i wUb mvwU©wd‡KU msMÖn Kiv Av‡Q Zv‡`i‡KI †mB mvwU©wd‡KU Gi cwie‡Z©
B - wUb mvwU©wd‡KU msMÖn Ki‡Z n‡e |
AvqKi wiUvY© wK ?
AvqKi weUvY© n‡jv miKvi wba©vwiZ GKwU KvVv‡gve× dig hvi g‡a¨ Ki`vZv e¨w³ ev
cÖwZôvb Zvi Avq - e¨vq, m¤ú` I `v‡qi Z_¨ wjwLZ Ae¯’vq AvqKi Awd‡m `vwLj Ki‡Z nq
| Ki`vZv‡`i myweav‡Z© GLb RvZxq ivR¯^ †evW© wewfbœ RvqMvq wewfbœ mg‡q we‡kl K‡i
AvqKi weUvY© Rgv †`evi c~‡e© ÒAvqKi †gjvÓi Av‡qvRb K‡i _v‡Kb | e¨w³ Ges cÖwZôv‡bi
Rb¨ Avjv`v Avjv`v dig e¨envi Kiv n‡q _v‡K | A_vr †h mKj e¨w³ ev cÖwZôv‡bi Dci
AvqKi ev Income Tax cÖ‡hvR¨ Zviv cÖwZ eQi Avq - e¨vq, m¤ú` I `v‡qi Z_¨ D‡jøL
K‡i miKv‡ii Kv‡Q Rgv †`‡eb hv AvqKi wiUvY© bv‡g cwiwPZ | GwU eQ‡i GKevi Rgv w`‡Z
nq |

4. g~mK (g~j¨ ms‡hvRb Ki) wK ?
g~j¨ ms‡hvRb Ki (g~mK) GB kãwUi PvB‡Z Avgiv †ewki fvM RbMY f¨vU (VAT) kãwUi
mv‡_B †ewk cwiwPZ VAT - Value Added Tax ‡K Avgiv hw` mnR fv‡e wPšÍv Kwi
Zvn‡j welqwU Ggb `vovq †h, ‡Kvb c‡Y¨i mv‡_ hLb †Kvb g~j¨ ev Value ms‡hvRb ev
Add n‡e ZLb miKvi‡K †h Ki ev Tax w`‡Z nq Zv‡K g~j¨ ms‡hvRb Ki (g~mK) ev
VAT - Value Added Tax e‡j |
aiv hvK evsjv‡`‡ki cvU wk‡íi K_v, GKwU cvU wk‡íi mv‡_ RoxZ GKwU ‡Kv¤úvbxi
cÖwZwbwa K„l‡Ki KvQ †_‡K 100 UvKv gb `‡i cvU wKb‡jv KvPvgvj wnmv‡e G‡ÿ‡Î Zv‡K
†Kvb g~j¨ ms‡hvRb Ki (g~mK) ev VAT - Value Added Tax w`‡Z n‡e bv |
†Kv¤úvbxwU µqK…Z cvU e¨envi K‡i cv‡Ui PU ˆZix Ki‡jv Ges cÖwZ gb cv‡Ui PU 150
UvKv K‡i wewµ Ki‡jv Zvi gv‡b GLv‡b Zvi µqK„Z cv‡Ui mv‡_ 50 UvKv K‡i g~j¨
msIhvRb n‡q‡Q A_©vr †h cvU µq Kiv n‡qwQj 100 UvKv gb `‡i †mB cvU w`‡q PU ˆZix
K‡i 150 UvKv K‡i wewµ Kiv n‡jv | GB †h 50 UvKv e„w× †c‡jv ev g~j¨ ms‡hvRb n‡jv
c‡Y¨i cÖwµqv cwieZ©b nevi Kvi‡b ZvB miKvi‡K Ki ev Tax w`‡Z n‡e | weµqK…Z PU
Avevi hviv µq Ki‡jv Zviv †mB PU w`‡q e¯Ív evwb‡q evRv‡i 200 UvKv gb wewµ Ki‡jv Zvi
gv‡b AveviI c‡Y¨i cÖwµqv ev aib cwieZ©b Kivi Kvi‡b c‡Y¨i g~j¨ ms‡hvRb ev Value
Added n‡q‡Q ZvB AveviI miKvi‡K GB g~j¨ ms‡hvRb ev Value Added Kevi Kvi‡b
Ki ev Tax w`‡Z n‡e Gfv‡e h‡Zvevi c‡Y¨i mv‡_ g~j¨ ms‡hvRb ev Value Added n‡e
Z‡Zvevi miKvi‡K Ki ev Tax w`‡Z n‡e | hv‡K Avgiv e‡j _vwK g~j¨ ms‡hvRb Ki
(g~mK) ev VAT - Value Added Tax |
g~j¨ ms‡hvRb Ki (g~mK) ev VAT - Value Added Tax ‡K cwi‡kva K‡ib ?
GwU me mgq †µZv‡KB cwi‡kva Ki‡Z nq | we‡µZvi `vwqZ¡ n‡jv †µZvi KvQ †_‡K g~mK
ev VAT Av`vq K‡i miKvix †KvlvMv‡i Rgv Kiv | hw` we‡µZv GB `vwqZ¡ mwVKfv‡e `vwqZ¡
cvjb bv K‡ib Zvn‡j Zvi `vqfviI we‡µZv‡KB wb‡Z n‡e |
evsjv‡`‡k g~mK ev VAT Gi nvi K‡Zv ?
evsjv‡`‡k g~mK ev VAT Gi Av`k© nvi 15% | Av`k© nvi e¨ZxZ KwZcq †mev ev c‡Y¨i
Dci wewfbœ nv‡i g~mK ev VAT we`¨gvb Av‡Q †hgb 1.5%, 2%, 3%, 4%, 5%, 5.5%,
6%, 9% BZ¨vw` |
g~mK ev VAT n‡Z †K myweav cvq ?

5. RbM‡Yi wbKU n‡Z Av`vqK…Z g~mK ev VAT ‡`‡k‡ Dbœqbg~jK wewfbœ Kg©Kv‡Û e¨eüZ n‡q
_v‡K d‡j g~mK ev VAT cwi‡kv‡ai myweav cÖK…Zc‡ÿ evsjv‡`‡ki RbMbB †c‡q _v‡K |
GKRb e¨emvqx wnmv‡e Avcbvi Kibxq:
GKRb e¨emvqx wnmv‡e e¨emv ïiæ Kivi c~‡e© wb¤œwjwLZ welqmg~n †R‡b wb‡Z n‡e:
1. Avcbvi cY¨/e¨emvwU g~mK ev VAT n‡Z Ae¨vnwZcÖvß wKbv ?
2. cY¨/e¨emvwU g~mK ev VAT n‡Z Ae¨vnwZcÖvß bv n‡j Zvi evwl©K Uvb©Ifvi wbwe©‡k‡l g~mK ev
VAT ‡iwR‡óªkb‡hvM¨ wKbv ?
3. e¨emvi evwl©K Uvb©Ifvi 60 jvL UvKv ev Zvi Dci wKbv ?
4. 2 I 3 Gi Reve Òn¨vÓ n‡j ‡mB e¨emv cÖwZôvb‡K g~mK ev VAT †iwR‡óªkb wb‡Z n‡e |
5. 2 I 3 Gi Reve ÒbvÓ n‡j ‡mB e¨emv cÖwZôvb‡K Uvb©Ifvi ZvwjKvf~w³i Rb¨ Av‡e`b Ki‡Z
n‡e |
6. e¨emv ïiæi Kgc‡ÿ 14w`b c~‡e© g~mK ev VAT †iwR‡óªkb Gi Rb¨ mswkøó wefvMxq `߇i g~mK -
6 di‡g Av‡e`b Ki‡Z n‡e |
myÎ: GbweAvi I‡qemvBU
g~mK ev VAT Gi †iwR‡óªkb wK Ges †Kb cÖ‡qvRb ?
g~mK ev VAT ………. AÂj G g~mK ev VAT ‡iwR‡óªkb Ki‡Z nq | GwU A‡bKUv
e¨vsK GKvD›U Gi g‡Zv, e¨vsK hw` †Kvb e¨emvqx †Kvb e¨vsK G e¨vsK GKvD›U †Lvjv nq
Zvn‡j †hgb †mB GKvD›U G †mB e¨emvqxi mg¯Í Avw_©K ‡jb - †`b Gi wnmve msiwÿZ _v‡K
wVK †Zgwb g~mK ev VAT ‡iwR‡óªkb Ki‡j †mB e¨emvqxi g~mK ev VAT msµvšÍ mKj
wnmve –wbKvk †mB GKvD›U G msiwÿZ _v‡K d‡j cÖ‡qvR‡bi mgq g~mK ev VAT msµvšÍ †h
†Kvb Z_¨ cvIqv hvq | Avcbvi e¨vsK GKvD›U b¤^iwU †hgb BDwbK, Avi Kv‡iv †bB †Zgwb
Avcbvi g~mK ev VAT b¤^iwUI BDwbK, Avi Kv‡iv GB b¤^iwU †bB d‡j mn‡RB GKRb
e¨emvqx K‡Zv UvKv g~mK ev VAT cÖ`vb Ki‡jb ev Ki‡jb bv Zvi mg¯Í wnmve Zvi
†iwR‡óªkbK…Z g~mK ev VAT GKvD›U †_‡K cvIqv hvq ZvB GwU †iwR‡óªkb Kiv cÖ‡qvRb Zv
bv n‡j Avcwb wbqwgZ g~mK ev VAT cÖ`vb Ki‡jb wKbv Zv cÖgvb Ki‡Z cvi‡eb bv Ges
Gi wecix‡Z Avcwb †Kvb myweavI cv‡eb bv |
g~mK ev VAT Gi †iwR‡óªkb Ki‡Z wK wK KvMRcÎ cÖ‡qvRb nq ?
g~mK ev VAT Gi †iwR‡óªkb Ki‡Z mvavibZ †h mKj KvMRcÎ cÖ‡qvRb nq Zvn‡jv:
- ¯^Z¡vwaKvixi 2 Kwc Qwe ;
- ‡UªW jvB‡mÝ Gi d‡UvKwc;
- B-wUAvBGb mvwU©wd‡KU Gi d‡UvKwc;
- RvZxqZv cwiPqc‡Îi d‡UvKwc;

6. - e¨vsK GKvD›U b¤^‡ii cÖZ¨vqbcÎ;
- Avg`vwbKviK wnmv‡e wbeÜb wb‡Z n‡j (AvBAviwm) Gi d‡UvKwc;
- ißvbxKviK wnmv‡e wbeÜb wb‡Z n‡j (BAviwm) Gi d‡UvKwc;
- Awdm †`vKvb fvovi Pzw³cÎ;
- wjwg‡UW †Kv¤úvbx n‡j AvwU©‡Kj Ges †g‡gv‡iÛvg Gi d‡UvKwc
- cvU©bviwkc e¨emv n‡j cvU©bviwkc Pzw³i d‡UvKwU Av‡e`b c‡Îi mv‡_ `vwLj Ki‡Z
nq
f¨vU †iwR‡óªkb Qvov cÖv_wgKfv‡e cY¨ Drcv`b ev †mev cÖ`vb K‡i wKQzw`b ci f¨vU
†iwR‡óªkb wb‡j †Kvb Amyweav n‡e wK ?
f¨vU †iwR‡óªkb Qvov cÖv_wgKfv‡e cY¨ Drcv`b ev †mev cÖ`v‡bi KvR ïiæ Ki‡Z n‡e | KvR
kyiæ Kivi ci f¨vU †iwR‡óªkb †bqv AvBbm¤§Z bq | †iwR‡óªkb ‡bqvi ci KvR ïiæ Ki‡Z bv
cvi‡j ev ïiæ Kivi ci Avevi eÜ Ki‡Z PvB‡j f¨vU †iwR‡óªkb evwZj Ki‡Z n‡e |
†iwR‡óªkb †bqvi ci hw` KvR ïiæ Ki‡Z wej¤^ nq, Zvn‡j k~b¨ `vwLjcÎ `vwLj Ki‡Z n‡e
| hLb KvR ïiæ n‡e ZLb †_‡K wbqwgZ `vwLjcÎ `vwLj Ki‡Z n‡e |
‡K›`ªxq wbeÜb Ges Awfbœ g~j¨ wK ?
‡K›`ªxq wbeÜb : †Kvb cÖwZôv‡bi GKvwaK ‡K›`ª †_‡K cY¨ wewµ ev †mev cÖ`v‡bi †ÿ‡Î GK
¯’vb (m`i `ßi) †_‡K f¨vU cwi‡kva Kivi c×wZ‡K †K›`ªxq wbeÜb e‡j | G hver RvZxq
ivR¯^ †evW© †_‡K †K›`ªxq wbeÜb cÖ`vb Kiv n‡Zv | eZ©gv‡b GB ÿgZv wefvMxq Kg©KZ©v‡`i
Ici b¨v¯Í Kiv n‡q‡Q | †K›`ªxq wbeÜb †bqvi Rb¨ me weµq‡K‡›`ªi Z_¨vw`mn Av‡e`b
Ki‡Z nq | g~mK Gi AvIZvq †K›`ªxq wbeÜb I Ki cwi‡kva c×wZ wewagvjv, 2012 Abymv‡i
eZ©gv‡b wZb ai‡bi cÖwZôvb †K›`ªxq wbeÜb †c‡Z cv‡i (1) Drcv`K cÖwZôvb Zvi wbR¯^
weµq‡K›`ªmn; (2) e¨emvqx cÖwZôvb Zvi wbR¯^ weµq‡K›`ªmn; (3) †mev cÖ`vbKvix cÖwZôvb
Zvi †mev cÖ`vb‡K›`ªmn |
Awfbœ g~j¨ : ‡Kvb cY¨ evRviRvZKi‡Yi myweavi Rb¨ Ges cvBKvix I LyPiv ch©v‡q g~mK bv
w`‡q cÖ_‡gB me g~mK cwi‡kva Kivi Rb¨ A‡bK mgq e¨emvqxMY Aby‡iva K‡ib | G me
cY¨ wbR¯^ weµq‡K›`ª ev cwi‡ekK ev wWjv‡ii gva¨‡g weµq Kiv nq | †m †cÖwÿ‡Z mviv‡`‡k
GKB g~‡j¨ g~mK cwi‡kvwaZ cY¨ wewµi wbqg Kiv n‡q‡Q | G c×wZ‡K Awfbœ g~j¨ weµq
e‡j | Awfbœ g~‡j¨ cY¨ mieiv‡ni †ÿ‡Î RvZxq ivR¯^ †ev‡W©I Aby‡gv`b wb‡Z nq | †evW©
AbygwZ w`‡j, mswkøó wefvMxq Kg©KZ©vi Kv‡Q †Nvlbv cÖ`vb Ki‡Z nq | g~j¨ †Nvlbvq
cvBKvix I LyPiv ch©vq ch©šÍ g~j¨ AšÍf‚³ Ki‡Z nq | c‡Y¨i Mv‡q ev c¨v‡K‡U Òg~mK
cwi‡kvwaZÓ wj‡L mviv †`‡k †Kvb cÖwZôvb KZ©„K GKB g~‡j¨ cY¨ mieivn Kivi GB c×wZ‡K
Awfbœ g~j¨ e‡j | Drcv`bKvix KZ…©K Drcv`b ch©v‡q Ges Avg`vwbKviK KZ…©K mieivn
ch©v‡q †ev‡W©i Aby‡gv`b wb‡q mgy`q f¨vU cwi‡kva K‡i (LyPiv ch©vq ch©šÍ) Awfbœ g~‡j¨ cY¨
mieivn Kiv hvq |

7. g~j¨ ms‡hvRb Ki (g~mK) ev VAT - Value Added Tax m¤ú‡K© Av‡iv we¯ÍvwiZ
Rvb‡Z wfwRU Kiæb http://www.nbr.gov.bd/faq_page.php?lan=bng&id=10