Cigarette, bidi, soft drink, mineral water and toilet soap are most important source of revenue. Use of Banderole and stamps are compulsory for these sectors. This booklet is user guide for these industries.
Return s the final statments of registered or enlisted busness for a tax period. Is is the summery of all business transactions, credit and adjustments. This booklet help you to prepare a return accurately.
Credit and adjustment mechanisam make the VAT system successful to both taxpayers and tax collectors. There are many rules for credit and adjustment. All rules for credit and adjustment are describe in this booklet.
Bangladesh VAT System is Invoice or credit system. Every transaction requires an invoice. Taxpayer issues Invoices in different format in different situation. The invoicing procesures are described in this booklet.