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কোনো নিবাসীর জাহাজ ব্যবসা হইতে কর সংগ্রহ
Section : ১৩২The duly empowered Customs Commissioner or any other authority shall not grant port clearance to any vessel owned or chartered by a resident taxpayer for the transport of passengers, livestock, mail, or goods, unless the said resident taxpayer obtains a certificate in the prescribed manner from the concerned Deputy Commissioner and pays tax at the rate of 5% (five percent) on the total freight value for entry into Bangladesh or export abroad:
Provided that, a tax at the rate of 3% (three percent) shall be collected on the freight value received or receivable in exchange for services provided in two or more countries.
Comment :
আইনটি অর্থ অধ্যাদেশ ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬)
