It is mandatory for an individual assessee to submit the statement of assets, liabilities and lifestyle, if he
a) has a gross wealth over Tk. 4 million; or
b) owns a motor car; or
c) has made an investment in a house property or an apartment in the city corporation area.
If any individual, not being a shareholder director, having only income from salary or business or profession, he may opt not to submit the statement of lifestyle if his total income is less than Tk. 0.4 million.
Capital gain from transfer of stocks and shares of public limited companies listed with stock exchange except listed Govt. securities:
|
Sl. |
Particulars |
Rate |
|
a. |
For resident companies and firms |
10% |
|
b. |
Capital gain tax of non-resident shareholders (refer to section 5.9) |
15% |
|
c. |
For sponsor shareholders and shareholder directors |
5% |
|
d. |
For resident individual holding at least 10% of the total share capital of the company |
5% |
Capital gains tax on sale of stocks and shares of public limited companies listed with stock exchange in respect of resident individual assessee shall be exempt from tax unless such residents fall in categories (c) and (d) of above
|
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 recognised 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% |
|
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 |
