শেয়ার হস্তান্তর হইতে কর সংগ্রহ

The person responsible for registering the transfer of shares of a non-listed company from a resident person to another person shall not register such transfer unless the transferor resident person encloses with the application for registration an invoice for payment of tax at the rate of 15% (fifteen percent) on the difference between the face value and fair value of the shares transferred.

Explanation: For the purpose of this section,-

(a) “Face Value” means the price determined by the issuer and shall include any additional amount if—

(i) done by bank transfer; and

(ii) is properly shown in the taxpayer’s income tax return;

(b) “Fair Value” means the fair value determined by the professional valuer in the valuation report prepared prior to the of shares.

(c) “Professional Valuer” shall mean any professional valuer recognized by Bangladesh Bank or Bangladesh Securities and Exchange Commission.

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