Value Added Tax Deduction and Collection at Source Rules, 2020.
( Financial Year 2020-2021 )
Government of the People’s Republic of Bangladesh
National Board of Revenue
Dhaka
[ Value Added Tax ]
Notification
Dated: 28 Jaistha, 1427 B.S. / 11 June, 2020 A.D.
SRO No.-149-Law/2020/110-VAT.- In exercise of the powers conferred by section 135 to be read with 49, and 127Kha of the Value Added Tax and Supplementary Duty Act, 2012 (Act no. 47 of 2012), to collect and deduct Value Added Tax (VAT) at source, the National Board of Revenue hereby formulates the following rules, namely :-
Table of Contents
| Rule | Description of the Rule |
| 1 | Short Title |
| 2 | Definitions |
| 3 | The Circumstances where VAT has to be deducted at source |
| 4 | VAT deduction at source in case of procurement provider |
| 5 | The Circumstances where VAT is not to be deducted at source |
| 6 | Responsibility of withholding entity |
| 7 | Suppliers responsibility |
| 8 | Interest, Penalty etc. |
| 9 | Miscellaneous |
| 10 | Repealed |
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।