Adjustment is a process to translate the economic activities in tax liability or tax impact. For registration or enlistment, you have to apply to the concerned commissioner in form VAT 2.1 for registration or enlistment. If limit of the annual turnover of my economic activities exceeds the prescribed limit, an application has to be submitted to the Commissioner mcw88 in Form- VAT 2.1. After proper scrutiny and examination a Registration Certificate/ Turnover Tax Enlistment Certificate will be issued in my favour in Form- VAT 2.1 containing a BIN from the VAT system within three working days. Business Identification Number is the business identification number taken by an individual on the basis of turnover of his economic activities.
What documents should be submitted during registration or enlistment?
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Reverse charge is realizing tax from the service recipient in case of imported service. For example Company A will import software through internet as service; At the time of payment through banking channel Company will pay VAT and the same time he can adjust it against output tax. Under the Value Added Tax procedure, any importer, exporter or taxable supplier has to be involved in the VAT procedure. This involvement takes place with the VAT procedure through registration or enlistment. He has to abide by the VAT law through taking Business Identification Number in the prescribed manner under the purview of the VAT law. And under the purview of the VAT law, taking Business Identification Number in the prescribed manner is called registration or enlistment.
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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. Under the purview of VAT procedure 1991 the standard rate of VAT is 15%. Applicable rate of VAT in case of import and supply is 15% and in case of export is 0%.
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Once you have successfully logged in to your account, you will find the “My account” option. Click on it and in the profile section click on the “Reset password” button. Here you will need to enter your current password and replace it with the new one.
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A consumer’s responsibility is to take delivery of the purchase invoice from the seller during purchase. Because, if he takes delivery of the VAT invoice properly, it will ensure deposit of the VAT included in this invoice to the Government treasury rightly. It is the moral obligation of a citizen to pay tax in order to abide by the law of the State02. Development of the State is not possible without the money received from tax. Get a bonus crafted exclusively for you, based on your gaming preferences!
Moreover, Writ Petition or Dispute Resolution pending as Appeal before the High Court Division or the Appellate Division of the Supreme Court can also be resolved in accordance with applicable provisions. The provision for depositing money in case of Appeal is ten per cent of the claimed amount of Tax or if there is no claimed Tax, amount of money shall be ten percent of the imposed fine. If a dispute on any matter can’t be disposed of in the course of Alternate Dispute Resolution, the time lapsed for resorting to this process, shall not be inclusive of the limitation of time for filing an Appeal. The Commissioner can allow payment of Arrear Tax in installments within specified time limit, under proper conditions and manner, but the time limit for paying Arrear Tax shall not exceed 12 (Twelve) months.
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