Today I am going to discuss about necessity of determination of status of a taxpayer ( assesse) whether he is resident or non resident and the various category of taxpayer (assessee) in detail.
Why
necessary
- To pay or collect tax at first it is necessary to determine status of the assesse (tax payer) whether he is resident or non resident .
- Not only the rate of tax but also category of income depends on residential status of assesse (tax payer) .
When
necessary
- to file return
- To obtain tax clearance certificate / acknowledge receipt Without paying tax properly assessee (tax payer) will not get a clearance certificate. Tax clearance certificate required at the time of departure from Bangladesh u/ s 107 of I T O 1984
·
taking
facilities from many sectors of govt.
authorities u/s 184 (A), as follows
- 1. opening letter of credit (L C)
- 2. submitting application for import registration certificate
- 3. renewal of trade license
- 4. submitting tender documents
- 5. submitting application for membership of a club registered under ‡Kv¤úvwb AvBb , 1994
- 6. registration , change of ownership, renewal of fitness of car, jeep, microbus or bus, truck, prime mover, lorry etc. plying for hire
- 7. sanction of loan exceeding 5 lakh taka by bank or leasing company
- 8. issue of credit card
- 9. registration of company in respect of sponsor ( initial) directors
- 10. applying for or renewal of membership of trade body
- 11. submitting a plan for construction of building for obtaining approval from Rajuk , CDA, KDA,RDA
- 12. applying for connection of gas/ electricity for commercial purpose in city corporation, pourashava, cantonment board
Kinds
1. Other than company / Individual / Firm–
a. Resident
b. Non
Resident – Non Bangladeshi , Non Resident( N B N R)
c. Bangladeshi
Non – Resident ( B N R)
2.Company -
a. Resident
a. Resident
b.
Non Resident – Non Bangladeshi , Non Resident( N B N R)
c. Bangladeshi Non – Resident ( B N R)
ü (to be continued.....)
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