বুধবার, ৮ সেপ্টেম্বর, ২০২১

ASSESSMENT OF NET PAYABLE TAX BY THE TAXPAYER

 

Particulars

Amount(Tk.)

Output Tax (on Sales )                                          

Add: Increasing Adjustment

an increasing adjustment in respect of withholding tax;

an increasing adjustment required for an annual re-calculation;

an increasing adjustment if a payment is not made through banking channels;

an increasing adjustment for goods put to a private use;

an increasing adjustment on being registered;

an increasing adjustment on cancellation of registration;

an increasing adjustment for a change in the VAT rate;

an increasing adjustment for the payment of any interest, monetary penalty, fine, fee, etc; or any other prescribed increasing adjustment;

Less: Input Tax(credit) 

VAT on import stages

VAT at the time of purchase

Less: Decreasing Adjustment                

a decreasing adjustment for the money paid as advance tax;

a decreasing adjustment allowed to a supplier of telecommunications goods or services;

a decreasing adjustment in respect of withholding taxes;

a decreasing adjustment applicable as a result of an annual re-calculation;

a decreasing adjustment on being registered;

 

a decreasing adjustment in relation to second-hand goods purchased for re-sale;

a decreasing adjustment in relation to an indemnity payment under a policy of insurance;

a decreasing adjustment in relation to a monetary prize paid for a lottery, lucky draw, raffle, or similar undertaking;

a decreasing adjustment where there is a decrease in the VAT rate;

a decreasing adjustment allowed to refund of supplementary duty;

a decreasing adjustment claimed for a negative net amount carried forward from a previous tax period;

a decreasing adjustment allowed for VAT overpaid in a previous tax period; or Refund goods or

any other prescribed decreasing adjustment.

 

 

NET VAT

*

 

*

*

*

*

*

*

*

*

 

*

*

 

*

*

*

*

*

 

*

*

 *

 

*

*

*

*

*

*

*

*

*

 

 

 ***

 

 

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