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Annexure-A

Deduction from the payment of certain services [Section 52AA]

(1) Where any payment is to be made by a specified person to a resident on account of a service as
mentioned in this section, the person responsible for making the payment shall, at the time of
making such payment, deduct income tax at the rate specified in the Table below: -

Sl. Description of service and payment Rate of deduction of tax


No
Where base Where base
amount does amount
not exceed Tk. exceeds Tk.
25 lakh 25 lakh

1 Advisory or consultancy service 10% 12%

Professional service, technical services fee, or technical


2 10% 12%
assistance fee

i. Catering service;
ii. Cleaning Service;
iii. Collection and recovery service;
iv. Private security service;
v. Manpower supply service;
vi. Creative media service;
3
vii. Public relations service;
viii. Event management service;
ix. Training, workshop, etc organization and
management service;
10% 12%
x. Any other service of similar nature-
1.5% 2%
(a) on commission or fee
(b) on gross bill amount
Media buying agency service
10% 12%
4 (a) on commission 0.5% 0.65%
(b) on gross amount

5 Indenting commission 6% 8%

6 Meeting fees, training fees or honorarium 10% 12%

Mobile network operator, technical support service


7 provider or service delivery agents engaged in mobile 10% 12%
banking operations

8 Credit rating agency 10% 12%


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9 Motor garage or workshop 6% 8%

10 Private container port or dockyard service 6% 8%

11 Shipping agency commission 6% 8%

12 Stevedoring/berth operation commission 10% 12%

Transport service, car rental [or ride sharing service] Ins


13 by F.A. 2018 3% 4%

Any other service which is not mentioned in Chapter VII


14 of this Ordinance and is not a service provided by any 10% 12%
bank, insurance or financial institutions

Provided that if the amount for services mentioned in SL No. 3 and 4 of the Table shows both
commission or fee and gross bill amount tax shall be the higher amount between (i) and (ii) where-
(i) tax calculated on commission or fee applying the relevant rate in the table; and
(ii) B x C x D, where-
B = Gross bill amount
C = 10% for Sl. 3 and 3.5% for Sl. 4, and
D = rate of tax applicable on commission or fee:
Provided further that the rate of tax shall be fifty percent (50%) higher if the payee does not
have a twelve-digit Taxpayer’s Identification Number at the time of making the payment:
Provided further that where the Board, on an application made in this behalf, gives
certificate in writing that the person rendering such service is otherwise exempted from tax under
any provision of this Ordinance, the payment referred to in this section shall be made without any
deduction or with deduction at a lesser rate for that income year.”] Subs.by F. A. 2017
(2) In this section-
(a)“specified person” shall have the same meaning as in clause (a) of sub-section (2) of section
52;
(b)“contract” includes a sub-contract, any subsequent contract, an agreement or an
arrangement, whether written or not;
(c)“base amount” means the higher of the-
(i) contract value; or
(ii) bill or invoice amount ; or
(iii) payment;
(d) “payment” includes a transfer, a credit or an adjustment of payment;
(e) “professional services” means-
(i) services rendered by a doctor;

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(ii) services rendered by a person carrying on any profession or any other services
applying professional knowledge.

Annexure-B

Collection of tax from persons engaged in real estate or land development business [Section
53FF]

Any person responsible for registering any document for transfer of any land or building or
apartment, under the provision of Registration Act 1908 (XVI of 1908), shall not register the
document unless tax is paid at the following rate by the transferor who is engaged in real estate or
land development business,-
(a) in case of building or apartment [, constructed for residential purposes,] Added F.A. 2011 situated-
(i) at Gulshan Model Town, Banani, Baridhara, Motijeel Commercial Area and Dilkusha
Commercial Area of Dhaka, taka [one thousand and six hundred] Subs.by F. A.2013 per square
metre;
(ii) at Dhanmondi Residential Area, Defense Officers Housing Society (DOHS), Mahakhali,
Lalmatia Housing Society, Uttara Model Town, Bashundhara Residential Area, Dhaka
Cantonment Area, Karwan Bazar Commercial Area of Dhaka and Panchlaish Residential
Area, Khulshi Resindential Area, Agrabad and Nasirabad of Chittagong, taka [one thousand
and five hundred]Subs.by F. A.2013 per square metre;
[(iii) in areas other than the areas mentioned in sub-clauses (i) and(ii)-
A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and
Chittagong City Corporation, taka one thousand per square metre;
B. if the area is within any other city corporation, taka seven hundred per square metre;

C. any other area, taka three bundred per square metre:

Provided that the rate of source tax under clause (a) in respect of a residential
apartment shall be twenty percent (20%) lower if the size of the apartment, including
common space, is not more than seventy square metre, and forty percent(40%) lower if the
size of the apartment, including common space, is not more than sixty square metre.] Subs.by F. A.
2016

[(aa) in case of building or apartment or any space thereof, constructed not for the residential
purposes, situated-
(i) in areas mentioned under sub-clause (i) of clause (a), taka [six thousand and five
hundred]Subs.by F. A.2013 per square metre;
(ii) in areas mentioned under sub-clause (ii) of clause (a), taka [five thousand ] Subs.by F.

A.2013
per square metre;
(iii) in areas other than the areas mentioned in sub-clauses (i) and(ii)-
A. if the area is within Dhaka South City Corporation, Dhaka North City Corporation and
Chittagong City Corporation, taka three thousand and five hundred per square metre;
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B. if the area is within any other city corporation, taka two thousand and five hundred per
square metre;
C. any other area, taka one thousand and two hundred per square metre.] Subs.by F. A. 2016
(b) in case of land to which the document relates and on which stamp duty is chargeable under the
Stamp Act, 1899 (Act No. II of 1899) at the rate of-
(i) five percent for Dhaka, Gazipur, Narayanganj, Munshiganj, Manikganj, Narsingdi and
Chittagong districts;
(ii) three percent for any other district.]Subes F. A. 2012
Provided that in case of transfer of any non-agricultural land valued at a sum exceeding one
lakh taka situated outside the jurisdiction of any City Corporation, Paurashava or Cantonment
Board, income-tax shall be paid at the rate of five percent upto August 31 2009 and one
percent from September 1 2009 on the deed value of the property to which the document
relates.

Annexure-C

Collection of tax on transfer, etc. of property. [section 53H]

(1) Any registering officer responsible for registering any document of a person under the
provisions of clause (b), (c) or (e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI
of 1908) shall not register any document unless tax is paid at such rate as may be prescribed in
relation to the property to which the document relates and on which stamp-duty is chargeable
under Stamp Act, 1899 (II of 1899) by the person whose right,title or interest is sought to be
transferred, assigned, limited or extinguished thereby, at the time of registration of such document:
Provided that the rate of tax shall not exceed taka ten lakh and eighty thousand per katha (1.65
decimal) for land, taka six hundred per square meter for any structure, building, flat, apartment or
floor space on the land, if any, or four per cent of the deed value, whichever is higher.
(2) Nothing in this section shall apply to a document relating to:
(a) sale by a bank or any financial institution as a mortgagee empowered to sell;
(b) mortgage of any property to any bank or any financial institution against any loan

Collection of tax on transfer of property. [Rule 17II]

For the purposes of collection of the income tax under section 53H of the Ordinance, any
registering officer responsible for registering any document of a person, under the clause
(b), (c) or (e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908),
shall collect from the person whose right, title or interest is sought to be transferred,
assigned, limited or extinguished thereby, and tax shall be collected at the following rate:
(a) Rate of tax for land or land & building located in the following commercial areas:

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SL Name of the commercial area or areas Rate of tax per katha (1.65
No. decimal)

1. Gulshan, Banani, Motijheel, Dilkhusha, 4% of the deed value or taka


North South Road, Motijheel Expansion 10,80,000/- whichever is higher
areas and Mohakhali of Dhaka
2. Karwan Bazar of Dhaka 4% of the deed value or taka
6,00,000/- whichever is higher
3. Agrabad and CDA Avenue of Chittagong 4% of the deed value or taka
3,60,000/- whichever is higher
4. Narayanganj, BangaBandhu Avenue, Badda, 4% of the deed value or taka
Sayedabad, Postogola and Gandaria of 3,60,000/- whichever is higher
Dhaka
5. Uttara SonargaonJanapath, Shahbag, 4% of the deed value or taka
Panthapath, Banglamotor, Kakrail of Dhaka 6,00,000/- whichever is higher
6. Nababpur and Fulbaria of Dhaka 4% of the deed value or taka
3,00,000/- whichever is higher:

Provided that where any structure, building, flat, apartment or floor space is situated on the land, an
additional tax shall be paid at the rate of taka 600/- (six hundred) per square meter or (4%) four per
cent of the deed value of such structure, building, flat, apartment or floor space, whichever is higher.

(b) Rate of tax for land or land & building located in the following areas:
SL No. Name of the area or areas Rate of tax per katha
(1.65 decimal)
1. Uttara (Sector 1-9), Khilgaon rehabilitation area (beside 100 4% of the deed value or
feet road), Azimpur, Rajarbagh rehabilitation area (beside taka 90,000/- whichever
bishwa road), Baridhara DOHS, Bashundhara (Block: A–G), is higher
Niketon of Dhaka, Agrabad, Halishohar, Panchlaish, Nasirabad,
Mehedibag of Chittagong
2. Gulshan, Banani and Baridhara of Dhaka 4% of the deed value or
taka 3,00,000/-
whichever is higher
3. Dhanmondi of Dhaka 4% of the deed value or
taka 2,40,000/-
whichever is higher
4. Kakrail, Segunbagicha, Bijoynagar, Eskaton, Green Road, 4% of the deed value or
Elephant Road, Fakirapool, Arambagh, Maghbazar (within one taka 1,80,000/- ever is
hundred feet of main road), Tejgaon Industrial Area, Sher-e- higher
Banglanagar Administrative Area, Agargaon Administrative
Area, Lalmatia, Mohakhali DOHS, Cantonment of Dhaka and
Khulshi of Chittagong
5. Kakrail, Segunbagicha, Bijoynagar, Eskaton, Green Road, 4% of the deed value or
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Elephant Road area (outside one hundred feet of main road) of taka 1,20,000/-
Dhaka whichever is higher
6. Green Road (from Road 3 to 8 of Dhanmondi Residential Area 4% of the deed value or
of Dhaka) taka 2,40,000/-
whichever is higher
7. Uttara (Sector 10 to 14), Nikunj (south), Nikunj (North), Badda 4% of the deed value or
Rehabilitation Area, Ganderia Rehabilitation Area, Syampur taka 60,000/- whichever
Rehabilitation Area, IG Bagan Rehabilitation Area, Tongi is higher
Industrial Area of Dhaka
8. Syampur Industrial Area, Postagola Industrial Area and Jurain 4% of the deed value or
Industrial Area of Dhaka taka 48,000/- whichever
is higher
9. Khilgaon Rehabilitation Area (beside less than 100 feet road), 4% of the deed value or
RajarbaghRehabilitation Area (beside 40 feet and other taka
internal road) of Dhaka
10. Goran (beside 40 feet road) and Hajaribagh Tannery Area of 4% of the deed value or
Dhaka taka 30,000/- whichever
is higher:
Provided that where any structure, building, flat, apartment or floor space is situated
on the land, an additional tax shall be paid at the rate of taka 600/- (six hundred) per square
meter or (4%) four per cent of the deed value of such structure, building, flat, apartment or
floor space, whichever is higher.
(c) Rate of tax for land or land & building located in the following areas:
Name of the area or areas Rate of tax
1. Within the jurisdiction of Rajdhani Unnayan Kartripakya
(RAJUK) and Chittagong Development Authority (CDA) 4% of deed value
except areas specified in schedule (a) and (b)

2. Within the jurisdiction of Gazipur, Narayanganj, Munshiganj,


Manikganj, Narsingdi, Dhaka and Chittagong districts
[excluding RajdhaniUnnayanKartripakya (RAJUK) and
3% of deed value
Chittagong DevelopmentAuthority (CDA)], and within any
City Corporation (excluding Dhaka South City Corporation
and Dhaka North City Corporation) and Cantonment Board
3. Areas within the jurisdiction of a paurasabha of any district
3% of deed value
headquarter
4. Areas of any other Pauroshova 2% of deed value
5. Any other area not specified in schedule (a), (b) and (c) 1% of deed value.

Annexure-D

Deduction from income of non-residents [ Section 56]

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(1) Subject to the provisions of sub-section (2), the specified person or any other person
responsible for making payment to a non-resident of any amount which constitutes the income of
such non-resident chargeable to tax under this Ordinance shall, unless such person is himself liable
to pay tax thereon as agent, at the time of making such payment, deduct tax on the amount so
payable at the rate, specified below:

Rate of deduction of
SL. No Description of services or payments
tax

1 Advisory or consultancy service 20%

2 Pre-shipment inspection service 20%

Professional service, technical services, technical know-how


3 20%
or technical assistance

Architecture, interior design or landscape design, fashion


4 20%
design or process design

5 Certification, rating etc. 20%

Charge or rent for satellite, airtime or frequency, rent for


6 20%
channel broadcast

7 Legal service 20%

8 Management service including even management 20%

9 Commission 20%

10 Royalty, license fee or payments related to intangibles 20%

11 Interest 20%

12 Advertisement broadcasting 20%

13 Advertisement making or [Digital marketing] Ins. by F.A 2017 15%

Air transport or water transport [not being the carrying


14 7.5%
services mentioned in sections 102 or 103A] Ins by F.A. 2018

Contractor or sub-contractor of manufacturing, process or


15 7.5%
conversion

16 Supplier 7.5%

17 Capital gain 15%

18 Insurance premium 10%

19 Rental of machinery, equipment etc. 15%

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Dividend-
20 (a) company—- 20%
(b) any other person, not being a company— 30%

21 Artist, singer or player 30%

22 Salary or remuneration 30%

23 Exploration or drilling in petroleum operations 5.25%

24 Survey for oil or gas exploration 5.25%

Any service for making connectivity between oil or gas field


25 5.25%
and its export point

26 Any payments against any services not mentioned above 20%

27 Any other payments 30%

[(2) Where, in respect of any payment under this section, the Board, on an application made in this
behalf, is satisfied that due to tax treaty or any other reason the non-resident is not be liable to pay
any tax in Bangladesh, or is liable to pay tax at a reduced rate in Bangladesh, the Board may issue a
certificate to the effect that the payment referred to in sub-section (1) shall be made without any
deduction or, in applicable cases, with a deduction at the reduced rate as mentioned in the
certificate.

(2A) Tax deducted under this section shall be deemed to be the minimum tax liability of the payee
in respect of the income for which the deduction is made, and shall not be subject of refund or set
off or an adjustment against a demand.] Ins by F.A. 2018
(3) In this section,-
(i) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of
section 52 of this Ordinance;

(ii) “payment” includes a transfer, a credit or an adjustment of payment.] Subs.by F. A. 2016

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