International Accounting Standards (IASs)

 

S.L	IAS No.	Particulars
1	IAS 1	Presentation of Financial Statements
2	IAS 2	Inventories
3	IAS 7	Cash Flow Statements
4	IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors
5	IAS 10	Events after the Balance Sheet Date
6	IAS 11	Construction Contracts
7	IAS 12	Income Taxes
8	IAS 14	Statement Reporting
9	IAS 16	Property, Plant and Equipment
10	IAS 17	Lease
11	IAS 18	Revenue
12	IAS 19	Employee Benefit
13	IAS 20	Accounting for Government Grants and Disclosure of Government Assistance
14	IAS 21	The Effects of Changes in Foreign Exchange Rate
15	IAS 23	Borrowing Costs
16	IAS 24	Related Party Disclosure
17	IAS 26	Accounting and Reporting by Retirement Benefit Plans
18	IAS 27	Consolidated and Separated Financial Statements
19	IAS 28	Investments in Associations
20	IAS 29	Financial Reporting in Hyper inflationary Economies
21	IAS 31	Interests in Joint Ventures
22	IAS 32	Financial Instrument: Presentation
23	IAS 33	Earnings Per Share
24	IAS 34	Interim Financial Reporting
25	IAS 36	Impairment of Assets
26	IAS 37	Provisions, Contingent Liabilities and Contingent Assets
27	IAS 38	Intangible Assets
28	IAS 39	Financial Instruments: Recognition and Measurement
29	IAS 40	Investment Property
30	IAS 41	Agriculture

 

VAT Calculation Formula

 

SL NO	TAX TYPE	FORMULA
1	Customs Duty(CD)	Assessable Value(AV)
2	Regulatory Duty(RD)	Assessable Value(AV)
3	Safeguard Duty(SGD)	Assessable Value(AV)
4	Countervailing Duty(CVD)	Assessable Value(AV)
5	Antidumping Duty(ADD)	Assessable Value(AV)
6	Supplementary Duty(SD)	AV+CD+RD+SGD+CVD+ADD
7	VAT	AV+CD+RD+SGD+CVD+ADD+SD
8	AT	AV+CD+RD+SGD+CVD+ADD+SD

 

VAT DOCUMENTATION

 

VAT FormS	Narration
VAT-2.1	Registration form for VAT &Turnover Tax
VAT-2.2	Registration form for Branch
VAT-2.3	Registration certificate for VAT & Turnover Tax
VAT-2.4	Cancellation of Registration
VAT-3.1	Registration of VAT Agent
VAT-3.2	Registration of  certificate of VAT Agent
VAT-3.4	Delegation power to VAT Agent by non- resident
VAT-4.3	Input- output co efficient declaration
VAT-6.1	Purchase Register
VAT-6.2	Sales Register
VAT-6.2.1	Purchase -Sales Register
VAT-6.3	VAT invoice
VAT-6.4	Invoice for contractual manufacturing
VAT-6.5	Goods  transfer invoice for centrally registered entity
VAT-6.6	Certificate for TDS/ withholding
VAT-6.7	Credit Note
VAT-6.8	Debit Note
VAT-6.9	Turnover tax invoice
VAT-6.10	Invoice data for purchase/sale over Tk. 2,00,000.00
VAT-9.1	VAT Return
VAT-9.2	Turnover Tax Return
VAT-11.1	Late VAT Return
VAT-11.2	Assessment order of VAT
VAT-13.3	Audit Report
VAT-18.1	VAT consultant license application
VAT-18.1ka	VAT consultant license