http://pupilshub.com/vat-bangladesh-vat-act-1991-section-13/220

14| Ae¨vnwZ|― (1) miKvi, miKvix †M‡R‡U

cÖÁvcb Øviv, cÖÁvc‡b DwjøwLZ mxgv I kZ© mv‡c‡¶, †h

‡Kvb cY¨ ev cY¨ ‡kªwYi Avg`vwb ev mieivn ev cÖ`Ë †h

‡Kvb †mev‡K GB AvB‡bi Aaxb Av‡ivc‡hvM¨ g~j¨

ms‡hvRb Ki ev, †¶ÎgZ, m¤ú~iK ïé nB‡Z Ae¨vnwZ

cÖ`vb Kwi‡Z cvwi‡e|

http://pupilshub.com/vat-bangladesh-vat-act-1991-section-

13/220

(1K) †evW©, we‡kl Av‡`k Øviv, Av‡`‡k DwjøwLZ

mxgv I kZ© mv‡c‡¶ †Kvb AvšÍR©vwZK Pzw³ ev wØc¶xq

Pzw³ cvi®úwiK wfwˇZ (reciprocal basis) ev Í̄evq‡bi

Rb¨, †h ‡Kvb c‡Y¨i Avg`vwb, mieivn MÖnb ev †mev

MÖnb-‡K GB AvB‡bi Aax‡b Av‡ivc‡hvM¨ g~j¨ ms‡hvRb

Ki ev, †¶ÎgZ, m¤ú~iK ïé nB‡Z Ae¨vnwZ cÖ`vb

Kwi‡Z cvwi‡e|

(2) †evW©, we‡kl Av‡`ke‡j cÖ‡Z¨K †¶‡Î KviY

D‡jøLc~e©K, Ki‡hvM¨ †h ‡Kvb c‡Y¨i Avg`vwb ev

mieivn ev cÖ`Ë †mev‡K GB AvB‡bi Aax‡b

Av‡ivc‡hvM¨ g~j¨ ms‡hvRb Ki ev, †¶ÎgZ, m¤ú~iK ïé

nB‡Z Ae¨vnwZ cÖ`vb Kwi‡Z cvwi‡e|