Section 138 - Collection of Tax from Commercially Operated Motor Vehicles
(1) Subject to the provisions of sub-section (2), the person or authority responsible for the registration or renewal of fitness of motor vehicles shall not renew the registration or fitness of motor vehicles, unless the advance tax payment challan submitted with the application for renewal of registration or fitness, at the rate specified in the table below namely:
Table
Si. No. | Vehicle Type | Advance Tax (Tk.) |
(1) | (2) | (3) |
1 | Buses with more than 52 seats | 16,000 (sixteen thousand) |
2 | Such Buses not more than 52 Seats | 11,500 (Eleven thousand five hundred) |
3 | Air-conditioned bus | 37,500 (thirty seven thousand five hundred) |
4 | Double decker bus | 16,000 (sixteen thousand) |
5 | Air-conditioned Minibus/Coaster | 16,000 (sixteen thousand) |
6 | Such Minibuses/Coasters not Air-conditioned | 6,500 (six thousand five hundred) |
7 | Prime mover | 24,000 (twenty four thousand) |
8 | Trucks, lorries or tank lorries with a payload capacity of more than 5 (five) tones | 16,000 (sixteen thousand) |
Si. No. | Vehicle Type | Advance Tax (Tk.) |
(1) | (2) | (3) |
9 | Trucks, lorries or tank lorries with a payload capacity of more than 1.5 (one and a half) tons but not more than 5 (five) tons | 9,500 (nine thousand five hundred) |
10 | Trucks, lorries or tank lorries with such payload capacity not exceeding 1.5 (one and a halt) tons | 4,000 (four thousand) |
11 | Pickup van, human hauler, maxi or auto rickshaw | 4,000 (four thousand) |
12 | Air-conditioned Taxicab
| 11,500 (Eleven thousand five hundred) |
13 | Such taxicab is not air-conditioned | 4,000 (four thousand) |
(2) In cases where registration or fitness is renewed for more than one year, the tax payable under sub-section (1) after the year of registration or fitness renewal tax must be collected on or before June 30 of the year or years following the year of registration or fitness renewal.
(3) Where any person fails to pay advance tax in accordance with subsection (2) in any year, the amount of advance tax to be paid by such person in the subsequent year shall be determined under rule atb, where-
a = amount of advance tax unpaid in previous year or years, and
b= amount of advance tax payable under sub-section (1) in the year of payment.
(4) Advance tax shall not be collected under sub-section (1), if the motor vehicle belongs to the following persons or establishments, namely:-
(a) Government or local authority;
(b) Any scheme, program or activity under the Government or local government;
(c) Any foreign diplomat, any diplomatic mission in Bangladesh, offices of the United Nations and its constituent organizations;
(d) Any foreign development partner of Bangladesh and its attached office or offices;
(e) Any educational institution under Government MPO (Monthly Payment Order);
(f) Public university;
(g) Gazetted war wounded freedom fighter; or
(h) Any institution received a certificate from the Board stating that no advance tax is payable.
বিশেষ দ্রষ্টব্য: এই ওয়েবসাইটে উল্লিখিত কোনো কিছু যদি সরকার কর্তৃক ইস্যুকৃত আইন, বিধি, প্রজ্ঞাপন ও আদেশের সহিত সাংঘর্ষিক হয় সেইক্ষেত্রে উক্ত ইস্যুকৃত আইন, বিধি, প্রজ্ঞাপন ও আদেশই প্রাধান্য পাবে।