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Without prejudice to the contrary anything contained in this Act, any seller, and transferor or lesser of any goods, manufactured, produced or imported into Bangladesh or a provider of service specified in the Second Schedule, who is a person outside the scope of section 15 and sub-section (1) may, if he desires, apply, in the form and manner set by Rules, to the concerned Officer for voluntary registration as a supplier of taxable service and, the concerned Officer shall, if he is satisfied that the application is in order in all respects, register the applicant and give him a Registration Certificate mentioning therein his Business Identification Number and the person so registered shall be treated as a taxpayer under this Act and all provisions relating to tax assessment and payment under this Act shall be applicable to him.
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Voluntary VAT registration | VAT
registration in Bangladesh http://pupilshub.com/vat-registration-bd-vat-bd/224 Section 17| †¯”Qv wbeÜb|― (1) aviv 16 Abyhvqx wbeÜb
nB‡Z Ae¨vnwZcÖvß †h ‡Kvb e¨w³ Ki‡hvM¨ cY¨ mieivnKvix ev Ki‡hvM¨
†mev cÖ`vbKvix wnmv‡e †¯”Qvq wbe܇bi Rb¨ wewa Øviv wba©vwiZ di‡g I
c×wZ‡Z mswkøó Kg©KZ©vi wbKU Av‡e`b Kwi‡Z cvwi‡eb Ges D³
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-registration-bd-vat-bd/224
(2) GB AvB‡b wfbœiƒc hvnv wKQy _vKzK bv †Kb, evsjv‡`‡k
cÖ ‘ZK…Z, Drcvw`Z ev Avg`vwbK…Z †Kvb c‡Y¨i we‡µZv, n¯ÍvšÍiKvix ev
BRviv cÖ`vbKvix A_ev, wØZxq Zdwm‡j ewY©Z †mev cÖ`vbKvix †Kvb e¨w³
whwb aviv 15 Gi Dc-aviv (1) Gi AvIZv-ewnf~©Z wZwb B”Qv Kwi‡j
Ki‡hvM¨ cY¨ mieivnKvix ev Ki‡hvM¨ †mev cÖ`vbKvix wnmv‡e †¯”Qvq
wbe܇bi Rb¨ wewa Øviv wba©vwiZ di‡g I c×wZ‡Z mswkøó Kg©KZ©vi wbKU
Av‡e`b Kwi‡Z cvwi‡eb Ges D³ 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; Ges GBiƒc wbewÜZ e¨w³ GB AvB‡bi Aaxb Ki`vZv
wnmv‡e we‡ewPZ nB‡eb Ges GB AvB‡bi Aaxb Ki wbiƒcY I cwi‡kva
m¤úwK©Z mswkøó mKj weavb Zuvnvi †¶‡Î cÖ‡hvR¨ nB‡e|
http://pupilshub.com/vat-registration-bd-vat-bd/224