LECTURE 2

REGISTRATION AND ENLISTMENT

2.1 Person required to be VAT Registered:

(Sec: 4-14, Rule: 3-15)

 Turnover Base: Sec-4

i. Turnover exceeds Tk. 3 crore within a 12 months period closing at
the end of the month presiding that months
ii. Estimated Turnover exceeds Tk. 3 crore within the succeeding
12(twelve) months period beginning at the start of preceding months.

 Activity Base: Sec-4

i. Supplies, Manufactures or Import goods or services which are under
supplementary duty net (Schedule-2).
ii. To participation of any Tender, any agreement, and Work order
iii. Import Export Business
iv. Any goods/services prescribed by NBR
 Voluntary Registration ; sec 08

 Registration or Enlistment by the Commissioner ; sec 12

 SRO as per Section 4(2)ঘ: as per NBR power

2.2 Service providers and suppliers of goods are
required to be registered for VAT irrespective of the
turnover/ Ineligible for Turnover Tax
Following total 160 service providers and suppliers of goods are required to
be registered for VAT even when annual turnover is less than Tk 50 lacs.
(General Order No. 17/VAT/2019).

Supplier of goods:
Milk product Foam Scrap
Starch PVC pipe/Plastic All kind of M S product
Container
Gum Plastic goods Leaf Springs
Glucose Dextrose Tyre tube Sanitary ware
Molasses Rubber products Steel ingot
Chewing Leather goods Nails
gum/Lozenge
Chocolate Wooden goods Wire of Copper and
Aluminum
Pasta and other Particle board Aluminum fittings
food
Products
Sweet biscuits, Insolation board Aluminum foil
rusks
and other food
products
Jams, Fruit Jellies Hard board Lead ingot
Sauce, mustard Plywood Blades
flour and
meal, food
supplement
China clay Pulp Electrode weld
Limestone Toilet paper/tissue Electric fan and parts of fan
paper/sanitary
napkin
Marble stone Packaging materials Gas burners
Lead monoxide Woolen fabrics Electric transformer
Oleum Cotton yarn Dry cell battery and storage
Battery
Sodium silicate Cotton fabrics Battery separator
Glycerol Synthetic fiber Television
Acetic acid Nylon cord Electric bulb
Melamine Fishing net Bi-cycle parts
Antiseptic, Knitted and Cement
crocheted
disinfectant and
fabrics/socks/ready
medicine made garments
Pigments, varnishes Sand paper All kind of ceramic and
and porcelain
Polishes Products
All kind of ink Asbestos G.P sheet/C.I sheet
All kind of soaps All kind of bricks M.S product
including liquid
soaps
Detergents Carbon rod Sanitary ware
Matches All kind of ceramic Aluminum fittings
and
porcelain articles
Mosquito coil Glassware All kinds of electric and
electronic goods including
air condition,
refrigerator, televisions

Supplier of services:
Hotel Courier and express Organization renting out
mail chartered aircraft or
Service helicopter
Restaurant Beauty parlor Glass sheet coating
organization
Decorators and Consultancy firm and Purchaser of auctioned
caterers supervisory firm goods
Motor garage and Awarder of lease Credit card provider
Workshop (Izaradar)

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Dockyard Audit and accounting Money changer
firm organization
Construction Firm Shipping agent Amusement park and
theme
park
Warehouse AC bus service Picnic spot, shooting
spot
Port AC launch service AC tailoring shop
Advertising Agency AC railway service Organization
performing the works
of cleansing and
maintenance of
building and
floor
Printing press Procurement provider Seller of lottery ticket
Auctioneer Cultural and Immigration adviser
entertainment
program by foreigner
artist
Land developer Satellite cable operator Coaching center

Flat seller Satellite channel Event organizer

distributor
Telephone, tele Security service Organization supplying
printer, and
telex, fax or internet managing human
resources
SIM Card Supplier Television and online Human resource
program distributor management
Agency
Automated laundry Health club & fitness Social and sports club
center
Indenting agency Sports organizer Readymade garments
seller
Freight forwarders Transport Ride sharing
contractor(except
food grain)
Clearing and Rent-a-car Information Technology
forwarding

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 Agent
Community center Architect, interior Sponsorship Services
designer or
interior decorator
Film studio Graphic designer Online sales
Survey agency Engineering firm Credit Rating Agency
Organization renting Renter of sound and Cinema hall
out
lighting instruments
plant and capital
machinery
Manufacturer of Board meeting attendee Film producer
furniture
Seller of furniture Advertiser through Sweet shop
satellite
Channel
Goldsmith and Banking and non-
Silversmith banking
service provider
Insurance company Electricity
provider(except
irrigation and cold
storage)
2.3 Enlistment:
Exceed Turnover Tk. 50 Lac but below Tk. 3 Crore any quarter of the twelve months period
(January to December).

2.4 Who is Entitle to get Central Registration:

(SRO 263, 18 August)

 Two or more places of economic activates

 Unified Identical & same nature of Products/Services
 For manufacturer VAT rate shall be 15%

 Followed by:
 All Books of accounts and tax shall be paid from Central unit
 Import/purchase shall be using central unit address
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  Input output Co-efficient shall be submitted before transfer from
central Unit
 Uses Form 6.5 for transferring from one unit to another unit
 Challan 6.3 shall be sealed by “Payable Tax under this challan
shall be paid Central Registration No………)
 All Mushak challan shall be supplied by the central office
 Minimum 5 years books, records shall be kept.

 Report shall be submitted to concerned VAT office within 15 days of

the following month according to Table Ka and Kha.

 Every year VAT audit there shall be a VAT audit by Divisional office.

 Concerned Commissionerate in his jurisdiction of the sales unit is

authorized to examine the documents and send recommendation to
the concerned central unit commissionerate.

2.5 Documents Requited for the Reg./ Enlistment :

All information shall be match with documents. Like if in your trade license not
mentioned one business then you are not entitled to select such business in
the form.

Documents Required Applicability for Required Status

 TIN Required for Mandatory

proprietorship,
partnership, Private,
public

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 Old BIN For Re-registration Mandatory

 Trade License For proprietorship, Mandatory

partnership, private or
public limited

 IRC Number For importer Mandatory

 ERC Number For Exporter Mandatory

 BIDA Approval Optional

 Address Mandatory

 Email Mandatory

 NID/Passport Copy Mandatory

Owners

 Banking Information Optional For

and latest Bank International
Statement organization, ,
diplomatic mission,
government

 Share % of
Owners/Directors/H
ead of Entities

 Layout Plan of For manufacturing Mandatory

equipment

 List of Machinery & For manufacturer Mandatory

Equipments

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2.6 Registration Process:
Every transaction in IVAS (Integrated VAT Administration System) is based on
BIN (Business Identification Number); therefore, owning a BIN is a must for
working with IVAS as a taxpayer. To get the BIN, the primary steps:

 Open Registration Form Mushak-2.1

 Provide requested information
 Submit the Form Mushak-2.1
 Approval by VAT officer
SL Head Line of MUSHAK Description
Form 2.1
A. Registration Basics New, Old, Re-Reg, Company Name

B Business Information
B1. Type of Ownership Private, Public, NGO, Partnership,
Proprietorship, IO, Govt, Edu, Diplomatic,
B2. Are you a Withholding Entity Govt, Limited Com, NGO, Bank/FI/Ins, Second.
school to above
(WE)
C. General Information Trade License, RJSC, ETIN, Com Name, Brand,
Equity, Reg Type
D. Contract Information Address, email, Mob,

E. List of Branch Unit you wish Branch Name, Address, Category, Turnover

to bring under central Reg.

F. Major Area of Economic Mafg, Service, Imp, Exp

Activity
G. Area of manufacturing Agri, Foods, Ore, Plastic, Chemi, Tex, Jew, Leather

H. Area of Service Cons, Real Estate, Hotel, Trans, Health Care, Soft

I. Business Classification Code If F mafg. or service accord to GH

J. Bank Account Details

K. Information about ownership Full name, Share, NID, E-tin

/Directorship / Head of Entity

L. Business Operations Past turnover, Expected, Emp, 0 rated or exem,
Input –output
M. Authorized Person Maximum 3 person with purpose:

Information for on line

Activity
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Notes for BIN:

1. If user select either “B1a. Proprietorship, B1b. Partnership, B1c. Private

Limited or B1d. Public Limited” then “TIN Certificate” field will be a required
field. Otherwise this field will be an optional field.
2. "Copy of latest Bank Statements" Optional if user select “B1e. International
Organization/ B1f. Diplomatic Mission/ B1g. Government”, for other case, it’s
required. But if user input data in section “B1j. Other” then it is required.
3. If user select either “B1a. Proprietorship, B1b. Partnership, B1c. Private
Limited or B1d. Public Limited” then "Trade License" attachment is mandatory.
For other case, it's optional.
4. If user select “F4 Imports” then IRC certificate attachment mandatory. But it
is always optional for “B1e. International Organization/ B1f. Diplomatic
Mission/ B1g. Government”.
5. If user select “F5. Exports” then ERC certificate attachment mandatory. But it
is always optional for “B1e. International Organization/ B1f. Diplomatic
Mission/ B1g. Government”.
6. Layout Plan equipment attachment mandatory if “F1. Manufacturing” is
selected.
7. List of Machinery & equipment attachment mandatory if “F1. Manufacturing”
is selected.
8. Old BIN attachment mandatory if “Re-registration” is selected in “A1.
Registration Category”.
9. “Any other applicable documents” not mandatory. If taxpayer attach any
other necessary document not available in this list.

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2.7 Changes (Section 14, Rule 13 &14):
1. Immediately inform to the concerned officer of any Changes of
Information except place of business. For online MUSHAK 2.1 & for
manual MUSHAK 2.5.
2. Before 15 days of changes of place

2.8 Amended VAT Registration Certificate:

If Changes of Information affect the MUSHAK 2.3 then Commissioner will
issue revised registration MUSHAK 2.3.

2.9 Uses of BIN and Honor Card:

In following cases BIN will be required in the fiscal year of registration and
Honor Card is required in the subsequent year:

 All imports –export except baggage imports

 Land & Building Registration in the Name of Registered/enlisted person
 Obtaining IRC/ERC-only BIN
 Supply to WE
 Participation to Tender
 Enlistment in any Organization-both time
 Approval of Bond License
 Approval of Bank Loan
 As per Board determine

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2.10 Obligation:
Particulars Description Fine

Display Certificate/Certified Fixed Place & Easily Visible Tk. 10 Thousand taka
Copy, sec -13 where economic activity Sec-85(b)
place

Not taking Registration Prior to passes 15 days Tk. 10 Thousand taka

from the day of obligation. Sec-85(b)

Not taking Enlistment Within 30 Days from the Tk. 10 Thousand taka
date of obligation Sec-85(b)

Change of economic Activity within 15 Days from the Tk. 10 Thousand taka
date of changes Sec-85(b)

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 END OF THE LESSON TWO

QUESTION ANSWER

Thank you for Patient

Hearing

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