orporate Taxation

Definition, Determination of total income, Rates and Rebates, classification of companies

according to Income Tax Law. Assessment of Various types of Companies including bank and
insurance companies and companies engaged in extraction and exploration of material
resources Corporate fiscal incentives.

1.16. Provident, Superannuating, Pension and Gratuity Funds.

Kinds of Provident Funds (PF) Statutory: General & Contributory; Recognized and
Unrecognized privileges of Recognized PF Approved Superannuation, Pension and Gratuity
Funds.

1.17. Liabilities in special cases.

Liabilities of representatives, agents, firms, association of persons, partners, company directors,

liquidators, etc.

1.18. Appeals, Revision and Reference

Appeal and or Revision against DCT, Tax Recovery Officer (TRO) Decision of appeal by
AJCT, Taxes Appellate Tribunal, High Court Division and Appellate Division.

1.19. Miscellaneous issues.

Offence and Prosecution Methods of Accounting Double Taxation Relief-Tax Avoidance-

Bond Washing Transactions. Tax-holiday and Tax-exemption Scheme: Industrial undertakings
Tourist Industries Objectives and Importance of the Scheme Accelerated Depreciation Tax
Audit and Investigation.

204.02 Property Taxes

2.01. Property related Tax under Income Tax law

2.02. Income tax on investment

2.03. Tax on national income

2.04. Capital gain tax on transfer of property.

2.05. Gift for, Charge of gift tax, Taxable Gifts, Exemption from Gift-tax. Determination of the
value of Gifts Return of gifts Gift tax payable penalty Prosecution Assessment
procedures Rates Authorities.

204.03 Indirect Taxes

3.01. Objective of Custom Act, Custom procedure- statutory definitions of import Terms Duties
under the custom Act 1969. [General Customs Duty (import/export duty), Regulatory Duty,
Countervailing Duty, Antidumping Duty and safeguard duty] - Rates of Duties, Duties Taxes and
other charges collected by custom Authority at Import point (Custom Duty (CD) Supplementary
Duty (SD) Value Added Tax (VAT) Infrastructure Development surcharge (IDSC) and Advance
Income Tax (AIT) Computation of Duties and Taxes at Import stage Duty, Drawback Customs
Authority Assessment Appeals and Revision Offence and Penalties Power of Search,
Seizure and Arrest under Custom Act. Travel Tax on Foreign Tours Baggage rules and related
Taxes.

3.02. Value Added Tax (VAT)

Concepts, Advantages and Disadvantages, Arguments for and against VAT, Computation of VAT
in Bangladesh; Obligation of Tax payers under VAT laws Registration. Enlistment for Turnover
Tax or Enlistment for cottage Industry- Payment of VAT Submission of Return Maintenance
of Books of Accounts and Records VAT audit offence and Penalties Confiscation Appeals,
and Revisions Recovery of Claim VAT Refund.

3.03. Other Taxes

Excise duty, objectives, Current coverage of excise taxation, Tax Collection Tax Collectors
Narcotizes duty, Current coverage of excise taxation Tax collectors.

204.04 Tax planning

4.01. Tax evasion, Tax avoidance, and effective Tax planning

4.02. Prerequisite to Effective Tax planning (All Parties, All Taxes and All Costs).

4.03. Taxing Authority as an Uninvited Investment partner

4.04. Influence of Tax Rules on Investment, Finance and Dividend Decisions.

4.05. Types of Tax planning, Importance of Tax planning

4.06. Restrictions on taxpayer behaviour Tax Arbitrage Tax Clientele.

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