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স্বাগতম
বিডি ট্যাক্সেশন
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ইট প্রস্তুতকারকের নিকট হইতে কর সংগ্রহ
Section : ১৩০(1) No person authorized to grant or renew a license to manufacture or manufacture bricks under the Brick manufacturing and Kiln Installation (Regulation) Act, 2013 (Act No. 59 of 2013) shall grant or renew such license unless such license is granted. or with renewal application-
i. accompanied by a tax payment certificate specifying the volume and nature of the brick kiln or, as the case may be, the method and nature of brick production; and
ii. A challenge of advance tax paid at the rates mentioned in the table below is attached:
| Serial No. | Type of Brickwork |
Advance Tax Rate (in Tk.) |
| 1. |
1,08,000 (one hundred and eight thousand) cubic feet in volume in the case of such seasonal brick kilns |
Tk. 80,000/- (Eighty Thousand Taka) |
| 2. | In the case of such seasonal brick kilns exceeding 108,000 (one hundred and eight thousand) cubic feet but not exceeding 1,24,000 (one hundred and twenty-four thousand) cubic feet. |
Tk. 1,20,000/- (One Lakh Twenty Thousand Taka) |
| 3. |
More than 124000 (one lakh twenty-four thousand) cubic feet in the case of such seasonal brick kilns |
Tk. 1,60,000/- (One Lakh Sixty Thousand Taka) |
| 4. | In the case of such brick kilns not mentioned in Serial No. 1, 2 and 3 |
Tk. 2,20,000/- (Two Lakh Twenty Thousand Taka) |
(2) Where a license is to be granted or renewed for more than one year in any year, advance tax at the rate specified in sub-section (1) shall be deposited by way of invoice within the 30th day of June of the year or years following the year of license acceptance or renewal.
(3) In a case where a person who manufactures or manufactures bricks fails to pay the advance tax in accordance with sub-section (2) in any year, the amount of advance tax payable by such person in the following year shall be determined in accordance with rule A + B, where-
A = amount of unreimbursed advances in previous year or years, and
B = amount of advance tax payable under sub-section (1) in the year of payment.
(4) For the purposes of this section,—
(a) “volume” means the internal measurement of length, width, and height of a masonry wall;
(b) "brick kiln" means any such place or structure where bricks are manufactured;
(c) “seasonal brick kiln” means a brick kiln where bricks are fired during the dry season, including manual brick preparation.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত আইনটি প্রতিস্থাপন করা হয়েছে।
