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The Breast-Milk Substitutes (Regulation of Marketing) Ordinance, 1984 [Repealed] The Income-tax Ordinance, 1984; The Bangladesh Women's Rehabilitation and Welfare Foundation (Repeal) Ordinance, 1984; The Nazrul Institute Ordinance, 1984 [Repealed] The Finance Ordinance, 1984; The Fisheries Research Institute Ordinance, 1984 [Repealed]
The Securities and Exchange Ordinance, 1969 was the most important piece of legislation incorporating corporate activities during the Pakistan period. After the independence of Bangladesh, post partition Indian company law served as a model for reforms. The Company Law Reforms Committee was set up in 1979 with leading civil servants, chartered ...
For companies, the tax day (i.e. tax return due date) is now the 15th day of seventh month following the end of income year; alternatively, where that fifteenth day is before 15 September, the tax day is 15 September of the year following the end of the income year. [3]
NBR is the Authority for Tax Policies and Tax Laws in Bangladesh. [1] [2] NBR collects almost 97% of Tax Revenue and almost 85% of total Revenue for the Government of Bangladesh. [3] The Customs, Excise and VAT Appellate Tribunal is a tribunal under the National Board of Revenue established in 1995. [4] [5]
The budgets focused on several key reforms: the VAT net was expanded, and the tax-free income limit was increased to ৳0.15 lakh. The 4% infrastructure development surcharge was abolished, and changes were made to the tariff structure to support local industries. A new system of tax holidays was introduced, and corporate tax rates were reduced.
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Map of the world showing national-level sales tax / VAT rates as of October 2019. A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit.
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