In case of import VAT has to be assessed multiplying 15% directly on the VAT imposable value. VAT imposable price has mcw88 login to be determined adding all taxes with imposable Import Duty (except VAT and advance Income Tax). Individuals registered or enlisted under the purview of the Value Added Tax Act 1991 shall have to be re-registered or re-enlisted under the new law. There is no geographical limitation for registration under the VAT law. Under the new procedure, no Trade Licence or any such document shall also be required for obtaining registration. Therefore, registration can be obtained from any place in Bangladesh.
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How shall we calculate Net Tax?
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If partial consideration is paid for taxable supply, or if the entire supply raised by accrued input does not become taxable, in such circumstances partial Input Tax Credit may be availed. The importer, within 60 days of paying Advance Tax, shall apply online in VAT Form-4.1 before any Commissioner nearby, for such reimbursement. If the application is found correct, the Commissioner, within 15 days, shall reimburse and arrange reimbursement to the applicant through cheque or transferring money to his bank account. Application for reimbursement of Advance Tax can only be submitted online.
On the other hand, Writ is submitted before the Honorable High Court when Fundamental Rights under Article 102 of the Constitution, are violated. Value Added Tax and supplementary duty will be a tax based online tax system. So that a taxpayer can easily save and exchange his documents, sitting at home.