Fees, service charges, or remuneration, by whatever name called, or by any name or nature of revenue sharing remitted from abroad as a person responsible for payment or deposit of money in return for any of the following works when the person responsible for paying or depositing the money as payee. Or deduct tax at the rate of 7.5% (seven and five percent) on the amount deposited;

(a) for any service provided in Bangladesh;

(b) for the provision of services or any work by a resident person to a foreigner;

(c) to permit the use of any online platform for advertising or any other purpose;

The conditions are,-

(1) Money accepted by freight forward agent:

(b) if it is commission only, tax shall be collected on said commission at the rate of 10% (ten percent);

(b) if it is a gross bill or a gross bill including commission, tax shall be collected on the said bill at the rate of 2.5% (two and a half percent);

(2) No deduction shall be made against the following amounts remitted from abroad, namely:-

(b) sums other than gross income by clauses (12), (17), (21) and (33) of Part I of the Sixth Schedule;

(a) any donation or donation received by any educational or research institution;

Comment :