The applicant shall be required to furnish all VAT Returns up to the current Tax Period. The refundable amount of money should be over Taka 50,000, after deducting interest, penalty. Turnover Tax payable by any individual for any Tax Period has to be paid before furnishing Return for the said Tax Period. In case of import, Import Duty and mcw88 Regulatory Duty (if any) have to be added with the Import Duty imposable value. I shall use Form VAT-6.5 in case of transferring economic activity related goods from one Section to another Section under the Central Registration System. In such case there is no need of maintaining hard copy along with the digital method simultaneously.
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You can change place of your business concern by applying to the Commissioner in VAT-2.7 Form, 15 (Fifteen) days before transfer of the place of business, subject to justification of such application. Single registration is enough for all companies/Branch under a group (if same economic activity).This is called central registration. If separate branch take separate registration, separate accounts must be maintained.
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The forfeited records or documents can be returned after fulfilling the purpose of forfeiting. The commissioner can determine tax within 5 years and a notice has to be issued within 45 working days after tax determination. There is. They have to stay for less than 180 days and they have to purchase specific goods from the outlets marked “VAT Refund for Tourists”. On the basis of Refund Certificate issued by concerned outlets reimbursement of VAT money shall be made in cash from the Tourists Refund Desk at the Airport Customs office. Form VAT-6.3 and Form VAT-6.6, combined together are considered to be ‘’Adjusted Tax Invoice and Withholding Tax at Source Certificate’’. If the unregistered importer happens to be the last consumer of the imported goods, he will be entitled to have the paid Advance Tax reimbursed.
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