Handbook of Value Added Tax

Handbook of Value Added Tax & Supplementary Duty based on the new
Value Added Tax & Supplementary Duty 2012

Prepared by

Farid Mohammad Nasir

Application Level
S. F. AHMED & CO.

Edition 1.0.0
(Language Edition)

Email: farid.pq@gmail.com
Facebook: http://facebook.com/farid.pq
LinkedIn: http://bd.linkedin.com/in/faridpq

Table of Contents
0. Prelude ............................................................................................................................................... 03
1. Index of Value Added Tax & Supplementary Duty Act 2012 ................................................................ 04
2. Uniform VAT Rate............................................................................................................................... 03
3. Supplementary Duty .......................................................................................................................... 03
4. Turnover Tax ...................................................................................................................................... 03
5. Bookkeeping ...................................................................................................................................... 03
6. Registration ........................................................................................................................................ 03
7. Rebate ................................................................................................................................................ 03
8. VAT Deduction at Source (VDS)........................................................................................................... 03
9. Table of Concordance (Act) ................................................................................................................. 04
10. Index of Value Added Tax & Supplementary Duty Rules 2016 ............................................................. 11
11. Table of Concordance (Rules) ............................................................................................................. 11
12. VAT Form ........................................................................................................................................... 14
13. Bibliography ....................................................................................................................................... 15

Farid Mohammad Nasir

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Page 2 of 15

Prelude
The sole objective of this handbook is to help introduce the readers with the new Value Added Tax &
Supplementary Duty Act 2012 and Value Added Tax & Supplementary Duty Rules 2016.

You might have already known that the new VAT Act is going to be effective from 1 st July 2016 as per the
government latest instruction published in a Gazette on 19th April 2015 and in this connection the NBR has
already finalized the draft Value Added Tax & Supplementary Duty Rules 2016 but yet to publish the VAT & SD
Rules in Gazette.
If the new VAT & SD Act becomes effective from 1st July 2016, the complete form of this handbook will be made
available by July 2016 i.e. the chapters 2 to 8 will be included in the next form of Edition.

First Edition (Language Edition)

: February 2016

Best regards

Farid Mohammad Nasir

Date: 21 February 2016

Farid Mohammad Nasir

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Page 3 of 15

Index of the VAT & SD Act 2012

#
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
Chapter 17
Chapter 18

Chapter Name

Section

Preliminary
VAT Registration And Turnover Tax Enlistment
Imposition Of VAT
Manner of VAT Collection
Assessment Of Net Payable Tax By The Taxpayer and Payment Thereof
Tax Invoices and Other Document
Imposition and Collection of Supplementary Duty
Imposition and Collection of Turnover Tax
Filing Of Return and Amendments Thereto
Carry Forward of Negative Net Amount and Refunds
Tax Determination by the Commissioner
Value Added Tax Authority
Audit and Investigation
Recovery of Arrear Tax
Maintenance of Forms, Notices and Records
Offence, Trial and Punishment
Appeals and Revisions
Miscellaneous

1-3
4-14
15-26
27-44
45-50
51-54
55-62
63
64-67
68-72
73-77
78-89
90-94
95-106
107-110
111-120
121-125
126-139

Table of Concordance
VAT & SD
Act 2012

VAT Act
1991

VAT & SD
Rules 2016

Definitions
The Act to prevail

Section 1
Section 2
Section 3

Section 1
Section 2
Section 2A

Rule 3,27,30

Chapter 2
VAT Registration And Turnover Tax Enlistment
Persons required to be registered for VAT
Registration of central, or branch unit

Section 4
Section 5

Section 15
Section
15(2)
Proviso
Section 15

1.
2.
3.

4.
5.

6.
7.
8.
9.
10.
11.

VAT & SD Act 2012

Chapter 1
Preliminary
Short title and commencement

VAT registration

Publication and preservation of a list of registered

persons
Voluntary VAT registration
Cancellation of VAT registration
Persons required to be enlisted and their enlistment
Cancellation of enlistment

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Section 6
Section 7
Section 8
Section 9
Section 10
Section 11

Section 17
Section 19
Section 19

Rule 4

Rule 4
Rule 10
Rule 6
Rule 8
Rule 5
Rule 9
Page 4 of 15

12.
13.
14.

15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.

Registration or enlistment, by the Commissioner, suo

moto, of persons required to be registered or enlisted
Responsibility of a registered or enlisted person to
display certificates
Responsibility of a registered or enlisted person to
keep informed of changes in information
Chapter 3
Imposition of VAT
Imposition of VAT
Persons liable to pay value added tax
Supplies made within Bangladesh
Registered Supplier and registered recipient
VAT Agent of non-residents
Imported services reverse charged to recipient
Zero-rated supplies
Land outside Bangladesh
Supply of goods for export
Supply of zero- rated services
Travel Agent and tour operators
Exempted supplies, or exempted imports

Section 12

Rule 7

Section 13

Rule 13

Section 14

Section 18

Section 15
Section 16
Section 17
Section 18
Section 19
Section 20
Section 21
Section 22
Section 23
Section 24
Section 25
Section 26

Section 3
Section 3(3)

Rule 12

Rule 16
Section
Section 3(2)
Section3(2a)
Section3(2)

Rule 56
Rule 18

Section 14

Chapter 4
Manner of VAT Collection
27.
28.
29.
30.
31.

Part-A (On Imports)

Manner of VAT collection on taxable imports
Determination of value of taxable imports
Determination of value of re-imported goods
Imports for exports
Payment of advance tax on import and its

Section 27
Section 28
Section 29
Section 30
Section 31

Section 6
Section 5

Section
32(4,6)
Section 33
Section 34
Section 35

Section 5

Rule 19

Chapter 4
Manner of VAT Collection
32.

Part-B (On General Supplies)

Determination of value of the taxable supply

33.
34.
35.

Time of payment of VAT on taxable supplies

Progressive or periodic supplies
Single and multiple supplies

Rule 21, 22

Section 6

Chapter 4
Manner of VAT Collection
36.
37.
38.
39.
40.

Part-C (On Special Supplies)

Sale of an establishment as a going concern
Rights, options, and vouchers
Supply of prepaid telecommunications products or
services
Lotteries, lucky draws, housie, raffles, and similar
undertakings
Value of in-kind benefits given to an employee or
officer

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Section 36
Section 37
Section 38

Rule 22

Section 39

(Rule 35)

Rule 23

Section 40

Page 5 of 15

41.
42.
43.
44.

Section 41
Lay-by sales
Section 42
Cancelled transactions
Section 43
Sale of property to pay off a debt
Section 44
Vending machines
Chapter 5
Assessment Of Net Payable Tax By The Taxpayer and Payment Thereof
45.
Section 45
Manner of assessing net payable tax on supplies and
payment thereof
46.
Section 46
Input tax credit
47.
Section 47
Partial input tax credit
48.
Section 48
Adjustments
49.
Section 49
Tax withheld at source and increasing adjustment by
withholding entity
Chapter 6
Tax Invoices and Other Document
50.
Section50
Decreasing adjustment by the supplier after the tax
withheld at source
51.
Section 51
Tax invoices
52.
Section 52
Credit notes and debit notes
53.
Section 53
Integrated tax invoice and withholding certificate
54.
Section 54
Other provisions relating to tax documents
Chapter 7
Imposition and Collection of Supplementary Duty
55.
Section 55
Imposition of supplementary duty
56.
Section 56
Persons liable to pay supplementary duty
57.
Section 57
The value for imposition of supplementary duty
58.
Section 58
Special schemes for tobacco and alcoholic goods
59.
Section 59
Collection of supplementary duty on imports
60.
Section 60
Collection of supplementary duty on supplies.
61.
Section 61
Presumed supply of goods subject to supplementary
duty
62.
Section 62
Decreasing adjustments for supplementary duty
Chapter 8
Imposition and Collection of Turnover Tax
63.
Section 63
Imposition and collection of turnover tax
Chapter 9
Filing Of Return and Amendments Thereto
64.
Section 64
Filing of return
65.
Section 65
Late filing of return
66.
Section 66
Amendments to return
67.
Section 67
Filing of complete, additional, or alternative returns
Chapter 10
Carry Forward of Negative Net Amount and Refunds
68.
Section 68
Carry forward and refund of negative net amount
69.
70.

Refunds without carry forward of net negative

amounts of money
Application of the refunded money

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Rule 24

Rule 25
Section 9

Section
6(4aa)

Rule 42
Rule 26
Rule 30
Rule 37,38

Rule 39
Section 32
Rule 17A

Rule 42

Rule 41

Section 7
Section 7
Section 7
Section 7

Rule 45

Section 8

Rule41, 46

Section 35

Rule 47,51
Rule 48
Rule 49
Rule50

Rule
52,53,54

Section 69
Section 70

Rule 54
Page 6 of 15

71.
72.

73.
74.
75.
76.
77.

78.
79.
80.
81.
82.
83.
84.
85.
86.
87.
88.
89.

90.
91.
92.
93.
94.

95.
96.
97.
98.
99.
100.
101.
102.

Refund of taxes paid by diplomats and other

international organizations
Refund or adjustment of taxes paid in excess
Chapter 11
Tax Determination by the Commissioner
Tax determination
False declaration by the recipient of a supply
False statement by supplier
Grant of tax benefit or its negation
Admissibility of tax determination notice
Chapter 12
Value Added Tax Authority
Value Added Tax Authority and officers thereof
Duties and responsibilities of the VAT Authority
Power of the Board to amend or alter an order or
decision of a VAT officer
Delegation of Power
Assistance to VAT officers
Power to enter and search by VAT officers
Seizure of goods and disposal thereof
Imposition of monetary penalty for non-compliances
or irregularities
Monetary limits of the VAT officers in initiating a
proceeding for adjudication
Power to summons
Powers and functions of the Customs Officers
Confidentiality
Chapter 13
Audit and Investigation
Audit and investigation of a taxpayers economic
activities
Powers of the VAT officers
Supervised supply, observation and surveillance
Multiple departmental audits
Special audit
Chapter 14
Recovery of Arrear Tax
Recovery of arrear tax
Power of VAT officer under the Code of Civil
Procedure
Change in jurisdiction for recovery of arrear tax
Disposal of money or security recovered
Government lien on the immovable property of the
defaulting taxpayer and attachment thereof
Seizure of goods, sale of such goods and disposal of
the sale proceeds thereof
Liabilities and obligations of the representative
Responsibilities of receivers

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Section 71
Section 72

Rule 55(56)
Section 67

Section 73
Section 74
Section 75
Section 76
Section 77

Rule 52

Rule 58

Section 78
Section 79
Section 80

Section 20
Section 23

Section 81
Section 82
Section 83
Section 84
Section 85

Section 22
Section 24
Section 26
Section 27
Section 37

Section 86

Section 40

Section 87
Section 88
Section 89

Section 25

Section 90

Section 26a

Section 91
Section 92
Section 93
Section 94

Section 21
Section 26b

Rule 61,64
Rule 66

Section 95
Section 96

Section 55
Section 48a

Rule 69-92

Section 97
Section 98
Section 99

Section 29

Section 100

Section 29

Section 101
Section 102

Rule 59

Rule 61,64
Rule 61,63
Rule 65

Section

Rule 74

Rule 93
Page 7 of 15

103.

Liability of directors or entrepreneurs of any company

or association of persons or of property development
joint venture
Continuity of partnerships or unincorporated
associations
Death or insolvency of a taxpayer

Section 103

Section 106

121.
122.
123.
124.
125.

Payment of arrear tax by installments

Chapter 15
Maintenance of Forms, Notices and Records
Keeping of records and accounts
Authentication of forms, notices and documents
Service of notices
Authenticity of documents
Chapter 16
Offence, Trial and Punishment
Offences relating to VAT registration certificate or
turnover tax certificate and tax invoice, and
punishment thereof
Offence and punishment relating to false or
misleading statement or description
Offence and punishment for obstructions
Investigation, trial and appeal of the offence
Additional Power of the Judicial Magistrate or the
Metropolitan Magistrate
Offence committed by any company, association of
persons or property development joint venture
Abettor of offence
Prior approval before filing a case
Compoundability of the offences
Fine additional to the tax payable
Chapter 17
Appeals and Revisions
Appeal to Commissioner (Appeal)
Appeal to Appellate Tribunal
Burden of proof in a proceeding
Revision by the High Court Division
Alternative dispute resolution

126.
127.

Chapter 18
Miscellaneous
Tax exemption by the Government
Imposition of interest on payable tax

104.
105.
106.

107.
108.
109.
110.

111.

112.
113.
114.
115.
116.
117.
118.
119.
120.

128.
129.
130.

Online performance of functions, filing of return and

payment of tax, etc.
Bar to the lodgement of suits in the Court
Appointment of VAT Consultant

Farid Mohammad Nasir

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Rule 27

Section 104
Section 105

Section
63,64
Rule 94

Section 107
Section 108
Section 109
Section 110

Section 31
Section 34a

Rule95

Section 111

Section 37

Section 112

Section 37

Section 113
Section 114
Section 115

Section 37
Section 42

Rule 96

Section

Rule 97

Section 116
Section 117
Section 118
Section119
Section 120

Section 121
Section 122
Section 123
Section 124
Section 125

Section 126
Section 127

Section 42
Section 42

Section
41(a)-41(k)

Rule (98)

Section 14
Section
37(3)

Section 128
Section 129
Section 130

Section 61
Rule 109
Page 8 of 15

131.
132.
133.
134.
135.
136.
137.
138.
139.

Correction of clerical mistakes, etc.

Certified copy of documents
Issuance of VAT clearance certificate
Acts to be done through a private organization
Power to make rules
Publication of translated English text
Repeal and savings
Tax accounting during transition
Agreements entered into after the introduction of this
Act

Farid Mohammad Nasir

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Section 131
Section 132
Section 133
Section 134
Section 135
Section 136
Section 137
Section 138
Section 139

Section 71
Section 34a

Rule 115
Rule 116

Section 72
Section 72a
Section 73

Page 9 of 15

Index of the VAT & SD Rules 2016 (Final Draft)

#

Chapter Name

Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
Chapter 17
Chapter 18

Rule

Preliminary
VAT Registration and Turnover Tax Enlistment
Imposition of VAT
Manner of VAT Collection
Assessment of Net Payable Tax by the Taxpayer and Method of Payment
Thereof, Deduction at Source
Bookkeeping of Value Added Tax and Turnover Tax
Adjustment of Supplementary Duty
Adjustment of Turnover Tax
Filing Of Return and Amendments Thereto
Carry Forward of Negative Net Amount and Refunds
Tax Determination by the Commissioner: Tax Benefit Negation
Value Added Tax Authority
Audit and Investigation
Recovery of Arrear Tax
Maintenance of Forms, Notices and Records
Offence, Trial and Punishment
Appeals and Revisions
Miscellaneous

1-2
3-15
16-18
19-24
25-39
40-44
45
46
47-51
52-57
58
59-65
66-67
68-94
95
96-97
98-108
109-119

Table of Concordance
#

Particulars

VAT & SD
Rules 2016

VAT & SD
Act 2012

Chapter 1
Preliminary
1.
2.

msw wkivbvg I ceZb

msv

Rule 1
Rule 2

Chapter 2
VAT Registration and Turnover Tax Enlistment
3.

wbeb ev ZvwjKvfzwi mxgv MYbv

Rule 3

4.
5.
6.
7.
8.
9.
10.
11.

wbebi Ave`b I wbeb c`vb

ZvwjKvfzwi Ave`b I ZvwjKvfzwKiY
^Qv wbeb
Kwgkbvi KZK ^-D`vM wbewZ ev ZvwjKvfzwKiY
g~mK wbeb evwZj
UvbIfvi Ki ZvwjKvfzw evwZj
wbewZ ev ZvwjKvfz eweMi ZvwjKv
eemvq mbvKiY msLvi eenvi

Rule 4
Rule 5
Rule 6
Rule 7
Rule 8
Rule 9
Rule 10
Rule 11

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Section
2(48,57)
Section 6
Section 10
Section 8
Section 12
Section 9
Section 11
Section 7
(Rule 117)
Page 10 of 15

12.
13.
14.
15.

cwiewZZ Z_ AewnZKiY
eemvqi vb cwieZb
wbeb mb`c ev ZvwjKvfzwci bKj (Duplicate) Dvjb
vwKvjxb wbeb ev ZvwjKvfzw

Rule 12
Rule 13
Rule 14
Rule 15

Section 14

Rule 16
Rule 17
Rule 18

Section 19

Rule 19
Rule 20
Rule 21
Rule 22
Rule 23

Section 31
Section 32(4)
Section 32(6)
Section 36
Section 38

Rule 24

Section 43

Chapter 3
Imposition of VAT
16.
17.
18.

g~mK GRU
g~mK GRU wbqvM
Uvfj GRU Ges Uyi AcviUi

Section 25

Chapter 4
Manner of VAT Collection
19.
20.
21.
22.
23.
24.

Avg`vwb chvq cwikvwaZ AvMvg Ki mg^q I diZ

cYwenxb KihvM mieivni Ki wbaviY
AvevwmK feb weq g~mK cwikva
Pjgvb eemvq weqi cwZ
AvMvg g~j cwikvwaZ UwjhvMvhvM mev MnYKvix ev `e eenviKvix ew
KZK iqvZ MnY cwZ
AwbewZ cvIbv`vi KZK FY cwikva mw weqi cwZ

Chapter 5
Assessment of Net Payable Tax by the Taxpayer and Method of Payment Thereof,
Deduction at Source
25.
Ki cwikva cwZ
Rule 25
26.
AvswkK DcKiY Ki iqvZ MnY
Rule 26
27.
mg^q^ NUbv cevni mieivnvi mg^q^ cwZ
Rule 27
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.

Abv`vqx cYi Rb mieivnvi mg^q^

evswKs eevi gvag A_ cwikva bv Kivi KviY mg^q
ewMZ Dk (private purposes) eeZ m`i
mg^q
wbewZ nIqvi DcKiY Ki I g~mK mg^q
wbeb evwZji cwicwZ mg^q
cybweqi Rb xZ eeZ (second-hand) cYi mg^q
exgv msv mg^q
jUvwi, jvwK-W, ivdj W, nvDwR Ges Abyic Kvhgi mg^q
Kinvi cwieZbi mg^q
AwbewZ mieivn MnxZv KZK Drm KwZZ g~j mshvRb Ki cwikva
wnmve iY KgKZv KZK AwbewZ mieivn MnxZvi c Drm g~j
mshvRb Ki KZb I cwikva
Drm KZbi ci mieivnKvix KZK nvmKvix mg^q

Rule 28
Rule 29
Rule 30

Section 45
Section 47
Section 2(71i,
87, 103)

Section 2(71d,
48d)

Rule 31
Rule 32
Rule 33
Rule 34
Rule 35
Rule 36
Rule 37
Rule 38

Section 49(3b)
Section 49(3b)

Rule 39

Section 50

Chapter 6
Section 54,
63(3)
Section 46(2),
51(1)

Section
(Section 39)

Chapter 6
Bookkeeping of Value Added Tax and Turnover Tax
40.
41.

g~j mshvRb Ki wnmveiY

UvbIfvi Ki wnmveiY

Rule 40
Rule 41

42.

q-weqi Z_ `vwLj

Rule 42

43.
44.

cwZwbwa KZK
RvwiKZ A_ev cwZwbwa eivei RvwiKZ `wjj
cwZwjwc msv evavwbla

Rule 43
Rule 44

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Page 11 of 15

45.

46.

47.
48.
49.
50.
51.

52.

Chapter 7
Adjustment of Supplementary Duty
ivwbi m~iK mg^q
Chapter 8
Adjustment of Turnover Tax
UvbIfvi Ki mg^q
Chapter 9
Filing of Return and Amendments Thereto
`vwLjc ck
wej^ `vwLjc cki cwZ
`vwLjc mskvab
c~Y, AwZwi A_ev weK `vwLjc
WvK ev evnK gvidZ `vwLjc `vwLji mgq MYbv
Chapter 10
Carry Forward of Negative Net Amount and Refunds
diZ c`vb

Rule 45

Section 62

Rule 46

Section 63

Rule 47
Rule 48
Rule 49
Rule 50
Rule 51

Section 64
Section 65
Section 66
Section 67
Section 64(1)

Rule 52

Section 68(4b),
72
Section 68(b)

Rule 53

54.

wbgvY, Mn ev feb wbgvY, f~wg ev mw Dboeqb I Abvb A_bwZK

Kvhg GK cwiPvjbvi diZ c`vb
diZ c` A_i cqvM

55.
56.

KUbwZK Ges Abvb AvRvwZK msv KZK c` Ki diZ c`vb

e`wkK chUK`i Ki diZ

Rule 55
Rule 56

57.

e`wkK chUK`i g~mK diZ mb` Rvwii j wbewZ ew wbevPb

Rule 57

53.

Rule 54

Section70(3),68
(4,5)
Section 71
Section 23(2c),
(71)

Chapter 11
Tax Determination by the Commissioner: Tax Benefit Negation
58.

wekl cwiK (scheme) nBZ Ki myweav i`KiY (negation)

Rule 58

Section 76

Chapter 12
Value Added Tax Authority
59.
60.
61.

g~mK KgKZvi Av`k ev wmv mskvab evWi gZ

g~mK KgKZvi cek I Zjvwki gZv
iKW, `wjjc, cY ev cYevnx hvb RKiY

Rule 59
Rule 60
Rule 61

62.
63.
64.

RKZ iKW I `wjjc diZ c`vb

RKZ cY I cYevnx hvb Qvo c`vb
evsK wnmve AcwiPvjbhvM (freeze) Kwievi gZv I cwZ

Rule 62
Rule 63
Rule 64

65.

Rwigvbv Avivci cwZ

Rule 65

Section 80
Section 83
Section
(83,84,91)
Rule 61
Section (84)
Section 83(3),
91(2)
Section 85

Rule 66
Rule 67

Section92
Section94

Rule 68
Rule 69

Section 95(5a)

Chapter 13
Audit and Investigation
66.
67.

68.
69.

Zveavbvaxb mieivn, cheY I bRi`vwi

wekl wbixv mbi j wbixK wbqvM
Chapter 14
Recovery of Arrear Tax
eKqv Ki Av`vqi mvaviY cwZ
Kvbv AvqKi, , g~mK ev AveMvwi KZci wbqYvaxb A_ nBZ KZb
cwZ

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Page 12 of 15

70.
71.
72.
73.
74.

Kvbv ew, mnhvMx ev Avw_K cwZvb ev evsK nBZ KZb cwZ

Kvbv Ljvwc Ki`vZvi evsK wnmve AcwiPvjbhvM (freeze) Kwievi cwZ
Kvbv Ljvwc Ki`vZvi eemvq Ab Zvjve Kwievi cwZ
Kvbv Ljvwc Ki`vZvi Avei mw RKiY (seizure) cwZ
Kvbv Ljvwc Ki`vZvi vei mw vK (attachment) cwZ

Rule 70
Rule 71
Rule 72
Rule 73
Rule 74

75.

Kvbv Ljvwc Ki`vZvi Avei mw RKiY (seizure) ev vei mw

vKi (attachment) Av`k Rvwi
Ljvwc Ki`vZvi eemvq Ab ZvjveKiY, Avei mw RKiY ev vei
mw vKKiY AmnhvwMZv ev evav c`vbi KiYxq
my`, LiP, PvR, BZvw`
h mw vK ev R Kiv hvBe bv
wWw wMZKiY
KgPvixi eZb vKKiY
kqvi ev nvihvM `wjj (negotiable instrument) RKiY
evsK ev MYKgPvixi Zveavb _vKv m` vK ev RKiY
Kvbv h_ gvwjKvbvi mw vK ev RKiY
mw vK ev RKiYi c~e Zvnvi ZvwjKv Zwi
mw vK ev RKiYi mgq
mw vK ev RKiYi mxgv
mw vK ev RKiYi Rb DnvZ ceki gZv
mw vK ev RKiYi Rb cywjkmn miKvwi-emiKvwi KgKZvi mnvqZv
vei mw vK ev Avei mw Ri eKqv Av`vq KgKZvi
KvhcwZ
Kvbv Ljvwc Ki`vZvi vwK vei mw ev RKZ Avei mw weq
cwZ
Kvbv Ljvwc Ki`vZvi vwK vei mw ev RKZ Av ei mw
RKiYi mvwUwdKU cZvnvi
Ljvwc Ki`vZvi Kvbv wRv`vii wbKU nBZ RvgvbZ MnY
wiwmfvi KZK Ki cwikvai cwZ
eKqv Ki wKwZ cwikvai cwZ

Rule 75

76.
77.
78.
79.
80.
81.
82.
83.
84.
85.
86.
87.
88.
89.
90.
91.
92.
93.
94.

Section 95(5b)
Section 95(5e)
Section 95(5f)
Section 95(5g)
Section
95(5g),99(2)

Rule 76
Rule 77
Rule 78
Rule 79
Rule 80
Rule 81
Rule 82
Rule 83
Rule 84
Rule 85
Rule 86
Rule 87
Rule 88
Rule 89

Section 95(5g)
Section 95(5g)
Section 95(5g)
Section 95(5g)
Section 95(5g)
Section 95(5g)
Section 95(5g)
Section 95(5g)
Section 95(5g)
Section 95(5g)
Section 95(5g)

Rule 90

Section 95(5g)

Rule 91
Rule 92
Rule 93
Rule 94

Section 95(5h)
Section 102(2)
Section 106(1)

Rule 95

Section 107(1)

Rule 96
Rule 97

Section 114(4)
Section 119

Rule 98
Rule 99
Rule 100
Rule 101
Rule 102
Rule 103
Rule 104

(Section 125)

Chapter 15
Maintenance of Forms, Notices and Records
95.

96.
97.

98.
99.
100.
101.
102.
103.
104.

iKW Ges wnmve msiY

Chapter 16
Offence, Trial and Punishment
g~mK KgKZv KZK `bxq Acivai Z` cwZ
Acivai Avcvmidvi cwZ
Chapter 17
Appeals and Revisions
weK weiva wbwi cwZ
mnvqZvKvwii wei Avcw
mnvqZvKvwii (Facilitator) hvMZv, wbqvM Ges ZvwjKv
mnvqZvKvwii `vwqZ I KZe
mnvqZvKvwii AvPiY-wewa
^v_i (Conflict of Interest)
weK weiva wbwi Ave`bKvixi AwaKvi I `vwqZ

Farid Mohammad Nasir

farid.pq@gmail.com
www.fb.com/farid.pq

Page 13 of 15

105.
106.
107.

g~j mshvRb Ki wefvMi wefvMxq cwZwbwaZKvix KgKZv

mnvqZvKvwii mvbx
mgSvZv (Negotiation) Ges wbwi mgqmxgv

Rule 105
Rule 106
Rule 107

Chapter 18
Miscellaneous
108.
109.
110.
111.
112.
113.
114.
115.
116.
117.
118.
119.

AwaKvi msiY
g~mK civgkK jvBm c`vb cwZ
g~mK civgkK jvBmi Rb Ave`bKvixi hvMZv I AhvMZv
Ave`bi Rb cqvRbxq `wjjvw`
g~mK civgkK jvBmi gqv` I bevqb
g~mK civgkKi `vwqZ
g~mK civgkKi Aciva I `
`wjjci cZvwqZ Abywjwc
g~mK Qvoc I mvbbvc c`vbi cwZ
g~mK Qvoc I mvbbvci eenvi
g~j mshvRb Ki AvBb, 1991 Gi Aaxb MnxZ DcKiY Ki iqvZ GB
AvBbi Aaxb mg^q
iwnZKiY I ndvRZ

Rule 108
Rule 109
Rule 110
Rule 111
Rule 112
Rule 113
Rule 114
Rule 115
Rule 116
Rule 117
Rule 118

Section 130

Section 132
Section 133

Rule 119

VAT Forms in VAT & SD Rules 2016 (Final Draft)

Chapter

VAT Forms

Nos.

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

VAT Form 2.1 - VAT Form 2.7

VAT Form 3.1 - VAT Form 3.4
VAT Form 4.1 - VAT Form 4.2
VAT Form 6.1 - VAT Form 6.10
VAT Form 7.1 - VAT Form 7.1
VAT Form 9.1 - VAT Form 9.3
VAT Form 10.1 - VAT Form 10.3
VAT Form 12.1 - VAT Form 12.13
VAT Form 13.1 - VAT Form 13.3
VAT Form 14.1 - VAT Form 14.15
VAT Form 16.1 - VAT Form 16.2
VAT Form 17.1 - VAT Form 17.2
VAT Form 18.1 - VAT Form 18.6
Total

7
4
2

Farid Mohammad Nasir

farid.pq@gmail.com
www.fb.com/farid.pq

10
1
3
3
13
3
15
2
2
6
71

Page 14 of 15

Bibliography
1. Value Added Tax & Supplementary Duty Act 2012
2. Value Added Tax & Supplementary Duty Rules 2016 (Final Draft)

Last but not the least

It is my great pleasure to have been at the end of the Handbook of Value Added Tax (hVAT) after a rigorous
effort and a long time. Once again is replied that this handbook (Language Edition) is the first edition. So some
errors can be found in this handbook and some spellings can also be wrong but I have tried my best. In the Table
of Concordance for Rules the Bengali Font has been used as the Draft Rules 2016 has not been published in any
Authentic English. Thats why I have myself not translated the headlines of the Rules into English because the
Authentic English may vary from my translation. In the next edition of the hVAT, I will try to make this
handbook more resourceful and informative. In this regard I seek your kind and sincere
response/suggestion/reference to make this Handbook more valuable, more readable and most usable for the
readers and users of the Handbook.
Wish you all the very best.

Thanking you

Farid Mohammad Nasir

Date: 21 February 2016

Happy Taxing

Farid Mohammad Nasir

farid.pq@gmail.com
www.fb.com/farid.pq

Page 15 of 15