vat registration bd Section 15, vat act 1991| wbeÜb|― (1) Ki‡hvM¨ c‡Y¨i mieivnKvix ev

Ki‡hvM¨ †mev cÖ`vbKvix ev †h ‡Kvb c‡Y¨i Avg`vwbKviK ev †h ‡Kvb cY¨ ev †mevi

ißvwbKviK‡K wewa Øviv wba©vwiZ c×wZ‡Z mswkøó Kg©KZ©vi wbKU wbewÜZ nB‡Z nB‡e|

(2) hw` †Kvb e¨w³ `yB ev Z‡ZvwaK ¯’vb nB‡Z D³iƒc cY¨ mieivn K‡ib ev †mev

cÖ`vb K‡ib ev Avg`vwb ev ißvwbi e¨emvq cwiPvjbv K‡ib Zvnv nB‡j Zvnv‡K cÖwZwU ¯’v‡bi

Rb¨ c„_Kfv‡e wbewÜZ nB‡Z nB‡e http://pupilshub.com/vat-bd-1991-bangla-english-vat-tax-

exemption/222

Z‡e kZ© _v‡K †h, hw` †Kvb e¨w³ `yB ev Z‡ZvwaK ¯’vb nB‡Z Zvnvi Ki‡hvM¨ c‡Y¨i

Drcv`b, mieivn ev †mev cÖ`vb ev Avg`vwb ev ißvwb e¨emvq cwiPvjbv K‡ib Ges mKj

wnmve-wbKvk GK‡Î msi¶Y K‡ib Zvnv nB‡j wZwb, †¯^”Qvq, wewa Øviv wba©vwiZ c×wZ‡Z

†K› ª̀xqfv‡e wbewÜZ nB‡Z cvwi‡eb|

3) wbe܇bi Av‡e`bcÎ me©‡Zvfv‡e h_vh_ ewjqv mswkøó Kg©KZ©v mš‘ó nB‡j wZwb

Av‡e`bKvix‡K wbewÜZ Kwi‡eb Ges Zvnvi e¨emvq mbv³KiY msL¨v D‡jøL Kwiqv Zvnv‡K

GKwU wbeÜbcÎ cÖ`vb Kwi‡eb|http://pupilshub.com/vat-bd-1991-bangla-english-vat-tax-

exemption/222

(3K) GB avivi Ab¨vb¨ weav‡b hvnv wKQyB _vKzK bv †Kb, †Kvb wbw`©ó †kªYxi

Ki‡hvM¨ c‡Y¨i mieivnKvix ev Avg`vbxKviK ev Ki‡hvM¨ †mev cÖ`vbKvixi †¶‡Î Dc-aviv

(3) Gi Aaxb cÖ`Ë wbeÜbc‡Îi †gqv` wewa Øviv wba©viY Kiv hvB‡e Ges D³ wewa‡Z

wba©vwiZ kZ© I c×wZ‡Z D³iƒc wbeÜbcÎ †gqv`v‡šÍ bevqb Kiv hvB‡e|

(4) hw` wbeÜb‡hvM¨ †Kvb e¨w³ wbe܇bi Rb¨ Av‡e`bcÎ †ck bv K‡ib Ges mswkøó

Kg©KZ©v h_vh_ AbymÜv‡bi ci mš‘ó nb †h D³ e¨w³i GB avivi Aaxb wbewÜZ nIqvi

eva¨evaKZv iwnqv‡Q, Zvnv nB‡j wZwb D³ e¨w³‡K wbewÜZ Kwiqv Zvnv‡K AewnZ Kwi‡eb]

Ges †hw`b nB‡Z D³ eva¨evaKZvi D™¢e nBqv‡Q †mB w`b nB‡ZB D³ e¨w³ wbewÜZ ewjqv

MY¨ nB‡eb|http://pupilshub.com/vat-bd-1991-bangla-english-vat-tax-exemption/222

(5) Dc-aviv (1), (2), (3) I (4) G hvnv wKQyB _vKzK bv †Kb g~j¨ ms‡hvRb Ki I

AvqK‡ii Rb¨ cÖ‡Z¨K wbewÜZ e¨w³‡K GKwU mgwš̂Z (Unified) wbeÜb msL¨v cÖ`vb Kiv

hvB‡e| Z‡e kZ© _v‡K †h, †evW©, †M‡R‡U cÖKvwkZ cÖÁvc‡bi gva¨‡g GB mgwš̂Z wbeÜb

msL¨v cÖ`v‡bi mgq I c×wZ wba©viY Kwi‡Z cvwi‡e|