To print, you must be Logged In or Registered.

অতিরিক্ত কর আরোপ

Section : ১৯

Notwithstanding anything contained in the other provisions of this Act, if any person, without the prior approval of the appropriate authority of the Government, employs or provides employment opportunities to any individual who is not a citizen of Bangladesh in any income year for their business, such person shall pay an additional tax of 50% (fifty percent) of the tax payable under this Act or 5 (five) lakh Taka, whichever is higher.

Comment :
In the tax year under discussion, the words of the law have been changed.

Comment :

১। আইনটি অর্থ অধ্যাদেশ, ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬) আলোচ্য করবর্ষে উক্ত আইনের সংশোধন করা হয়েছে।