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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 |
25,000 (Twenty Five Thousand) |
|
2. |
Bus having seats not exceeding 52 |
20,000 (Twenty Thousand) |
|
3. |
Air-conditioned bus |
50,000 (Fifty Thousand) |
|
4. |
Double decker bus |
25,000 (Twenty Five Thousand) |
|
5. |
Air conditioned (AC) Minibus/Coaster |
25,000 (Twenty Five Thousand) |
|
6. |
Non-AC Minibus/Coaster |
12,500 (Twelve Thousand Five Hundred) |
|
7. |
Prime mover |
35,000 (Thirty Five Thousand) |
|
8. |
Truck, Lorry or Tank Lorry having payload capacity exceeding 5 five tons |
30,000 (Thirty Thousand) |
|
9. |
Truck, Lorry or Tank Lorry having payload capacity exceeding 1.5 (one and half) tons but not exceeding five tons |
15,000 (Fifteen Thousand) |
|
10. |
Truck, Lorry or Tank Lorry having payload capacity not exceeding 1.5 (one and half) tons |
7,500 (Seven Thousand Five Hundred) |
|
11 |
Pickup van, human hauler, maxi or auto rickshaw |
7,500 (Seven Thousand Five Hundred) |
|
12. |
Air-conditioned taxicab |
15,000 (Fifteen Thousand Five Hundred) |
|
13. |
Non-AC taxicab |
7,500 (Seven Thousand Five Hundred) |
(2) In cases where registration is granted or fitness is renewed for multiple years, the tax payable under sub-section (1) shall be collected for the years subsequent to the year of registration or fitness renewal on or before June 30 of those years.
(3) In cases where a person fails to pay the advance tax under sub-section (2) for any year, the amount of advance tax payable by that person in the subsequent year shall be determined by the formula A + B, where—
A = the amount of unpaid advance tax for the previous year or years, and
B = the amount of advance tax payable under sub-section (1) for the year of payment.
(4) Advance tax under sub-section (1) shall not be collected if the motor vehicle belongs to the following persons or entities, namely:—
(a) the Government;
(b) any project, program, or activity under the Government or local government;
(c) any foreign diplomat, diplomatic mission in Bangladesh, the United Nations, and its affiliated organizations;
(d) any foreign development partner of Bangladesh and its affiliated offices or entities;
(e) taxpayers exempted from filing returns under sub-section (2) of section 166; or
(f) any institution that has obtained a certificate from the Board stating that it is not required to pay advance tax.
Comment :
১। আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
