স্বাগতম
বিডি ট্যাক্সেশন
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স্বাগতম
বিডি ট্যাক্সেশন
Calculate your income tax
বাণিজ্যিকভাবে পরিচালিত মোটরযান হইতে কর সংগ্রহ
Section : ১৩৮(1) Subject to the provisions of subsection (2), the person or authority responsible for the registration or renewal of fitness of a motor vehicle shall not renew the registration or fitness of a motor vehicle unless an invoice of advance tax paid at the rate specified in the table below is submitted with the application for registration or renewal of fitness of the motor vehicle. , namely:-
Table
|
|
Description of the vehicle |
Advance Tax (in taka) |
|
1. |
Bus having seats exceeding 52 |
16,000/- |
|
2. |
Bus having seats not exceeding 52 |
11,500/- |
|
3. |
Air-conditioned bus |
37,500/- |
|
4. |
Double decker bus |
16,000/- |
|
5. |
Air conditioned (AC) Minibus/Coaster |
16,000/- |
|
6. |
Non-AC Minibus/Coaster |
6,500/- |
|
7. |
Prime mover |
24,000/- |
|
8. |
Truck, Lorry or Tank Lorry having payload capacity exceeding 5 five tons |
16,000/- |
|
9. |
Truck, Lorry or Tank Lorry having payload capacity exceeding 1.5 (one and half) tons but not exceeding five tons |
9,500/- |
|
10. |
Truck, Lorry or Tank Lorry having payload capacity not exceeding 1.5 (one and half) tons |
4,000/- |
|
11 |
Pickup van, human hauler, maxi or auto rickshaw |
4,000/- |
|
12. |
Air-conditioned taxicab |
11,500/- |
|
13. |
Non-AC taxicab |
4,000/- |
(2) In case of registration or fitness renewal of a Vehicle for more than one year, advance tax under sub-section (1) shall be collected on or before 30th June in every subsequent year or years following the year in which registration or fitness renewal of the vehicle has been done.
(3) Where any person fails to pay advance tax in accordance with sub-section (2), the amount of advance tax payable shall be calculated in accordance with A+ B formula, where-
A= the amount of advance tax not paid in the previous year or years; and
B= the amount of advance tax payable under subsection (2) for the year in which an assesse is making the payment.
(4) Advance tax under sub-section (l) shall not be collected if the vehicle is owned by-
(a) the government and the local government;
(b) a project, programme or activity under the government and the local government;
(c) a foreign diplomat, a diplomatic mission in Bangladesh, United Nations and its offices;
(d) a development partner of Bangladesh and its affiliated office or offices;
(e) an education institution under the Monthly Payment Order (MPO) of the Government;
(f) a public university;
(g) gazetted war wounded freedom fighters, or
(h) an institution that has obtained a certificate from the Board that advance tax shall not be collected from it.
