It means the limit of Taka 50 lakh/5 Millions as turnover of an economic activity of any person in a 12 (twelve)- month- period, but DOES NOT include the following, namely-
· the value of an exempted supply;
· the value of sale of a capital asset;
· the value of a sale of an organization of economic activities or any portion thereof; or
· the value of a supply made as a consequence of permanently closing down an economic activity;
It means the limit of Taka 3 crore/30 Millions as turnover of an economic activity of any person in a 12 (twelve)- month-period, but DOES NOT include the following, namely-
· the value of an exempted supply;
· the value of sale of a capital asset;
· the value of a sale of an organization of economic activities or any portion thereof;
· the value of a supply made as a consequence of permanently closing down an economic activity;
1. WASA (Dhaka, Chattogram, Khulna and Rajshahi)
2. Bangladesh Civil Aviation Authority
3. RAJUK
4. RDA
5. KDA
6. CDA
7. National Housing Authority
8. Chattogram Port Authority
9. Mongla Port Authority
10. Pyra Port Authority
11. Bangladesh Television
12. Bangladesh Betar
13. BIWTA
14. BTRC
15. BPDB
16. BWAPDA
17. BEPZA
18. Bangladesh Bridge Authority
19. Borendra Multipurpose Development Authority (Rajshahi)
20. Bangladesh Hi-Tech Park Authority
21. IDRA
22. Sustainable and Renewable Energy Development Authority
|
Companies |
Rate |
|
Textile industries (time extended up to 30 June 2022) |
15% |
|
Knit wear and woven garments manufacturer and exporter (time extended up to assessment year 2021-2022) |
12% |
|
Knit wear and woven garments manufacturer and exporter with internationally recognized factory with ‘green building certification’ (time extended up to assessment year 2021-2022) |
10% |
|
Research institutes at national level, registered under the Trust Act, 1882 or Societies Registration Act, 1860 |
15% |
|
Private universities, Private medical college, Private dental college, Private engineering college or Private college engaged in imparting education on information technology |
15% |
|
Co-operative society registered under Co-operative Society Act 2001 other than income from agricultural or cottage sector |
15% |
|
Production of pelleted poultry feed, Production of pelleted feed for fish, shrimp and cattle, Production of seeds marketing of locally produced seeds, cattle farming, dairy farming, horticulture, frog farming, sericulture, mushroom farming and floriculture: Income up to Tk. 1,000,000 Next Tk. 2,000,000 On the balance amount |
3% 10% 15% |
