| 孟加拉国税收简介 |
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| 2007-05-20 20:09 文章来源：www.nbr-bd.org |
| 文章类型：转载 内容分类：其它 |
Tax Administration in Bangladesh
Historically, in Bangladesh, tax revenue constitutes a major portion of the total internal resource. Tax revenue comprises of Income Tax, Customs Duty, Value Added Tax (VAT), Excise Duty, Supplementary Duty (SD), Infrastructure Development Surcharge (IDSC), and Travel Tax. The National Board of Revenue (NBR) under the Internal Resources Division of the Ministry of Finance is responsible for the collection of all these taxes. Major tax laws in Bangladesh are the Customs Act, 1969, Income Tax Ordinance, 1984 and the VAT Act, 1991,the Travel Tax Act, 2003, The Provisional Collection of Taxes Act, l931 complements Customs and VAT collection.
Income Tax Department is responsible for the collection of income tax and Travel tax, Customs Department collects customs duty, supplementary duty etc. from imports. It also collects Advance Income Tax (AIT) from importers on behalf of the Income Tax Department. VAT and Excise duty collection is the responsibility of the VAT and Excise Department. However, various Ministries, Government departments, Autonomous and Semi-autonomous bodies, Scheduled Banks and Local Government bodies have been entrusted with the legal responsibility of deducting income Tax, VAT and Excise duty at source while making payments of the service renderer/clients who are liable to pay such taxes. All major changes in tax policy are effected through annual budget as contained in the Finance Bill which is discussed, debated and approved by the Parliament.
Major Features of Customs Duty, VAT and Income Tax in Bangladesh:
Customs Duty/Import Tax
Main Features of VAT
Income Tax |
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