Taxation and Vat Related Issues.

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28/01/2023

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19/12/2020

Numerical comparison of deferred tax liability(asset) and expense(income) between balance sheet and income statement approach.

Right-of-use asset is 30,000,000
Yearly depreciation 60,00,000
Lease liability 2,50,00,000
Annual interest expense 2,500,000
Annual rent expense would be 7,000,000

1. Deferred tax calculation under balance sheet approach:

Accounting base Tax base T/(D) difference Tax rate DTL/(DTA) Right-of-use asset 3,00,00,000 - 3,00,00,000 32.50% 97,50,000 Lease liability -2,50,00,000 - -2,50,00,000 32.50% -81,25,000 Net DTL 16,25,000

Deferred tax liability and expense is 16,25,000 under balance sheet approach.

2. Deferred tax calculation under income statement approach:

Accounting base Tax base T/(D) difference Tax rate DTL/(DTA) Dep. on ROUA -60,00,000 - -60,00,000 32.50% -19,50,000 Interest expe on LL -25,00,000 - -25,00,000 32.50% -8,12,500 Annual rent expense - -70,00,000 70,00,000 32.50% 22,75,000 Net DTA -4,87,500

Profit before tax 1,00,00,000 1,00,00,000 Interest and depreciation/ rent -85,00,000 -70,00,000 Taxable profit 15,00,000 30,00,000
Tax rate 32.5% 32.5%
Tax liability 4,87,500 9,75,000 Excess tax paid =975000-487500=487500 which will be recovered in future.
Deferred tax asset and income is 4,87,500 under income statement approach.

19/12/2020

NUMERICAL ILLUSTRATION OF EACH OF THE FIVE METHODS USED IN TRANSFER PRICING:

1. Example of comparable uncontrolled transaction method:

Comparable uncontrolled transaction price is the price charged between the unrelated willing parties for a goods or service. For example- PBL's parent is located in Germany. PBL sells garment accessories at $ 0.0005 per unit to its parent in Germany as well as other independent third parties at $ 0.00501 in Germany. The transaction with parent value should be determined based on the selling price between the third parties in Germany i.e. $0.00501.

2. Example of cost plus method:

For transfer pricing method is used when comparable uncontrolled price (CUP) is not available. In this case cost (material, direct labour and factory overhead) is determined at first and mark-up used in CUP is added.
For example: BPL located in India is parent of PBL in Bangladesh. PBL sells medicine to BPL. at BDT 120 per unit. The similar goods is sold to independent third parties at BDT 130.
The cost of medicine per unit is BDT 80 and mark-up in case of CUP is 130-80=50. The TP will be 80+50=130.

3. Resale price method:

This is also known Price minus method. In this case transfer price is determined by deducting profit margin and other cost such as custom duties.

For example: Company X has a distributor in Bangladesh which sells beef at BDT 600 per KG. The similar product is sold by other distributors in Bangladesh at BDT 600 KG. The profit margin of X per kg is BDT 50 and custom duty is BDT 15 per kg. The TP will be
(600-50-15)=BDT 535 per Kg.

4. Net margin method:

It is similar to cost plus method. In this case, net profit margin used in CUP is added with total cost of sales(cost+ administrative expense+ selling and other expenses).

For example: PBL has subsidiary named S in Turky and PBL sell medicine to S at BDT 150 per unit. To determine the TP, PBL at first determines the total cost per unit. Suppose per unit total cost is 130 and profit margin used in CUP with unrelated third party is 25. The transfer price will be 130 + 25= BDT 155 not BDT 150.

5. Profit split method:

This method is used mostly in case of intangible asset and when more than one parties are involved in developing the particular product/asset.

For example: BPL has a subsidiary in UK named S. BPL involved in Vaccine development for COVID 19. BPL completed the phase two of vaccine named COV-19. BPL transfer the COV-19 to S for conducting final phase-iii of COV 19 and S successfully conducted phase iii. Selling price of COV-19 is BDT 200 per dose. Production capacity is 10 millions dose per year.

The cost incurred by BPL is BDT BDT 500 millions
The cost incurred by S is BDT 750 millions
Total cost of project is BDT 1250 millions.
The yearly selling price is 2000 millions and profit is (2000-12750)=BDT 750 millions. BPL's share of 750/1250*500=BDT 300 million.

The TP of COV-19 to be charged by BPL from S will be cost of BPL plus profit share of BPL i.e. 500+300=800 millions.

17/12/2020

Relief in respect of income arising outside Bangladesh145.

If any person who is resident in Bangladesh in any year proves to the satisfaction of the Deputy Commissioner of Taxes that, in respect of any income which has accrued or arisen to him during that year outside Bangladesh, he has paid tax, by deduction or otherwise, in any country with which there is no reciprocal arrangement for relief or avoidance of double taxation, the Deputy Commissioner of Taxes may, subject to such rules as the Board may make in this behalf, deduct from the tax payable by him under this Ordinance a sum equal to the tax calculated on such doubly taxed income at the average rate of tax of Bangladesh or the average rate of tax of the said country, whichever is the lower.

Explanation.-The expression “average rate of tax” means the rate arrived at by dividing the amount of tax calculated on the total income by such income.

For example: Mr. X ,a Bangladeshi citizen, earned BDT 1,000, 000 in a foreign country which there is no double tax avoidance agreement. He has paid tax in that country @30% i.e. BDT 300,000. He will avail tax relief in such way-

Average tax rate in foreign country is 30%.

In Bangladesh his tax liability is

On first 25,000- 0% 0
Next 100,000 5% 5000
Next 300,000 10% 10000
Next 250,000 15% 37500
Total 52,500, Average tax rate 52500/1,000,000=5.25%. The lower average tax is 5.25% and he will get tax relief only 5.25% not 30% used in foreign country.

16/12/2020

Description of 5 Arm's Length Pricing method used in transfer pricing:

1. Comparable uncontrolled price method: This is traditional transaction price between the independent parties in normal course of business. The parties have no any business and other close relationship that may acts as controlled parameter.

2. Resale price method: The Resale Price Method is also known as the “Resale Minus Method.” As a starting position, it takes the price at which an associated enterprise sells a product to a third party. This price is called a “resale price.”

Then, the resale price is reduced with a gross margin (the “resale price margin”), determined by comparing gross margins in comparable uncontrolled transactions. After this, the costs associated with the purchase of the product, like custom duties, are deducted. What is left, can be regarded as an arm’s length price for the controlled transaction between associated enterprises.

3. Cost plus method: The first step to applying this method is to determine the manufacturing costs incurred by the supplier in a controlled transaction (one made internally between related companies). Then, a market-based markup is added to that cost to account for an appropriate profit. (This is essentially the “plus” in the cost plus method.)

To determine that a transfer price follows the arm’s length principle, the markup is compared to the markups realized in comparable transactions made between unrelated organizations. (The arm’s length principle specifies that a company must charge a similar price for an internal transaction as it would for a transaction with a third party. In other words, the transaction amount must be a fair market price.)

4. Profit split method: In some cases, companies engage in transactions that are too interconnected to be observed on a separate basis. For example, two related companies might work together on a separate joint venture, such as developing and launching a new brand. As the PSM looks at the combined profits of two related parties entering into a transaction with one another, it can be used for determining how profits will be divided in a way that is fair to both organizations.

It can be applied in three different ways: the comparable profit split method, contribution profit split method, and residual profit split method. Companies select an approach based on how the transaction is structured and the data available.

To apply the comparable profit split method, related companies must find a comparable transaction where two related parties split profits, and then use it as a baseline for how their own profits should be divided.
The contribution profit split method is applied by looking at the relative financial or other contributions made by the two companies entering into a transaction. A fair profit split is then determined based on those contributions.
The residual profit split method looks at total profits, removes the profits made by the routine functions of both parties—computed using the comparable profits method—and residual profits are split, generally based on each party’s investments and relative spending.
The PSM is most often applied by companies in complex industries with relatively high profits, such as high technology and pharmaceutical organizations. It’s especially useful when dealing with intangible goods, such as intellectual property, as these transactions are often too complex for the other methods to be applied.

5. Transactional net margin method: With the TNMM, you need to determine the net profit of a controlled transaction of an associated enterprise (tested party). This net profit is then compared to the net profit realized by comparable uncontrolled transactions of independent enterprises.

As opposed to other transfer pricing methods, the TNMM requires transactions to be “broadly similar” to qualify as comparable. “Broadly similar” in this context means that the compared transactions don’t have to be exactly like the controlled transaction. This increases the amount of situations where the TNMM can be used.

A comparable uncontrolled transaction can be between an associated enterprise and an independent enterprise (internal comparable) and between two independent enterprises

16/12/2020

Computation of capital gains
32. (1) The income under the head “Capital gains” shall be computed after making the following deduction from the full value of the consideration received or accruing from the transfer of the capital asset or the fair market value thereof, whichever is higher, namely:-

(a) any expenditure incurred solely in connection with the transfer of the capital asset; or

(b) the cost of acquisition of the capital asset and any capital expenditure incurred for any improvements thereto but excluding any expenditure in respect of which any allowance is admissible under any provisions of sections 23, 29 and 34.

(1A) [Omitted by section 4 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন).]

(2) For the purpose of this section, “cost of acquisition of the capital asset” means-

(i) where it was acquired by the assessee by purchase, the actual cost of acquisition; and

(ii) where it became the property of the assessee-

1[ * * *]

2[ 3[ * * *]

(cc) under a deed of gift, bequest or will; or

(ccc) under a transfer on a revocable or irrevocable trust; or]

(d) on any distribution of capital assets on the liquidation of a company; or

(e) on any distribution of capital assets on the dissolution of a firm or other association of persons or the partition of a Hindu undivided family;

the actual cost of acquisition to the previous owner of the capital asset as reduced by the amount of depreciation, if any, allowed to the previous owner; and where the actual cost of acquisition to the previous owner cannot be ascertained, the fair market value at the date on which the capital asset became the property of the previous owner:

Provided that where the capital asset is an asset in respect of which the assessee has obtained depreciation allowance in any year, the cost of acquisition of the capital asset to the assessee shall be its written down value increased or diminished, as the case may be, by any adjustment made under section 19(16) or (17) or section 27(1)(j) or section 29(1) (xi) 4[ :

5[ * * *]]

6[ Provided further that where the capital asset became the property of the assessee by succession, inheritance or devolution, the actual cost of acquisition of the capital asset to the assessee shall be the fair market value of the property prevailing at the time the assessee became the owner of such property.]

(3) Where in the opinion of the Deputy Commissioner of Taxes the fair market value of a capital asset transferred by an assessee as on the date of transfer exceeds the full value of the consideration declared by the assessee by an amount of not less than fifteen per cent of the value so declared, the fair market value of the capital asset shall be determined with the previous approval of the Inspecting Joint Commissioner.

(4) Where in the opinion of the Deputy Commissioner of Taxes the fair market value of a capital asset transferred by an assessee as on the date of the transfer exceeds the declared value thereof by more than twenty-five per cent of such declared value, the Government may offer to buy the said asset in such manner as may be prescribed.

(5) Notwithstanding anything contained in this section or section 31, where a capital gain arises from the transfer of a capital asset which immediately before the date on which the transfer took place was being used by the assessee for the purposes of his business or profession and the assessee has, within a period of one year before or after that date, purchased a new capital asset for the 7[ * * *] purposes of his business or profession, then, instead of the capital gain being charged to tax as income of the income year in which the transfer took place, it shall, if the assessee so elects in writing before the assessment is made, be dealt with in accordance with the following provisions of this sub-section, that is to say-

(a) if the amount of the capital gains is greater than the cost of acquisition of the new asset,-

(i) the difference between the amount of the capital gain and the cost of acquisition of the new asset shall be charged under section 31 as income of the income year, and

(ii) for the purposes of computing in respect of the new asset any allowance under the Third Schedule or the amount of any capital gain arising from its transfer, the cost of acquisition or the written down value, as the case may be, shall be nil, or

(b) if the amount of the capital gain is equal to or less than the cost of acquisition of the new asset,-

(i) the capital gain shall not be charged under section 31, and

(ii) for the purposes of computing in respect of the new asset any allowance under the Third Schedule or any income under section 19(16) or the amount of any capital gain arising from its transfer, the cost of acquisition or the written down value, as the case may be, shall be reduced by the amount of the capital gain:

Provided that where in respect of the purchase of a new capital asset consisting of plant or machinery, the assessee satisfies the Deputy Commissioner of Taxes that despite the exercise of due diligence it has not been possible to make the purchase within the period specified in this sub-section, the Deputy Commissioner of Taxes may, with the prior approval of the Inspecting Joint Commissioner, extend the said period to such date as he considers reasonable.

(6) Omitted by section 57 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন).]

8[ (7) Notwithstanding anything contained in this section or section 31, where a capital gain arises from the transfer of a capital asset being Government securities 9[ ***], 10[ * * *] then no tax shall be charged under section 31.]

(8) [Omitted by section 57 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন).]

(9) [Omitted by section 57 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন).]

(10) Notwithstanding anything contained in this section or section 31, where a capital gain arises from the transfer of capital being buildings or lands to a new company registered under 11[ the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন),] for setting up of an industry, and if the whole amount of capital gain is invested in the equity of the said company, then the capital gain shall not be charged to tax as income of the year in which the transfer took place.

(11) Notwithstanding anything contained in this section or section 31, where a capital gain arises from the transfer of a capital asset of a firm to a new company registered under 12[ the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)], and if the whole amount of the capital gain is invested in the equity of the said company by the partners of the said firm, then the capital gain shall not be charged to tax as income of the year in which the transfer took place.]

(11A) 13[ ***]

14[ (12) Notwithstanding anything contained in 15[ sub-sections (5), (7), (10) and (11)], no exemption shall be allowed to any person on so much of profits and gains arising out of the transfer of a capital asset as is attributable to the cost of acquisition of such asset in respect of which any investment allowance referred to in paragraphs 1, 2, 3, 4, 5, 6, 8, 9, 10 and 11 of PART B of THE SIXTH SCHEDULE to this Ordinance was at any time allowed.]

For example-1.
The cost of acquisition of machinery BDT 1,000,000
Fair market value BDT 1,200,000
The higher one is 1,200,000 and this amount will be considered as full value consideration of the machine.

The capital gain is 1,200,000-1,000,000=200,000 assuming that there is no other costs associated with the machinery.

Example-2: In case of machine owned via transfer.
The cost of machinery is 100,000
Accumulated depreciation 30,000 and WDV is 70,000.
Fair value 81,000. Capital gain will be 81,000-70,000=11,000.

Example 3: Asset owned via inheritance

Mr. X Inherited a portion of land in 2010 and the value of the land was 500000 in that year.

In AY 2020-21 the fair value of that land 2,500,000. The capital gain will be 2,500,000-500,000=2,000,000.

15/12/2020

List of companies for which AIT deducted at source will not be considered as final settlement:

The tax deducted or collected from the following sources shall not be the minimum tax for the purpose of this sub-section-

(1) tax collected under section 52 from the following persons-

i. a contractor of an oil company or a subcontractor to the contractor of an oil company as may be prescribed;

ii. an oil marketing company and its dealer or agent excluding petrol pump station;

iii. any company engaged in oil refinery;

iv. any company engaged in gas transmission or gas distribution;

(2) tax deducted under section 53 from import of goods by an industrial undertaking 5[,except an industrial undertaking engaged in producing cement, iron or iron products, 6[ferro alloy products,]] as raw materials for its own consumption.

15/12/2020

128 [65A. Allowance in respect of expenditure on foreign travels for holidaying and recreation.-
For the source of section 30(f). (ii) of the Ordinance the allowance in respect of expenditure on foreign travels for holidaying and recreation of an employee and his dependents in excess of the amount equivalent to three months basic salary of the employee or three-fourths of the actual expenditure, whichever is less, not
oftener than once in every two years, shall be admissible.
Explanation.- For the purposes of this rule:-
"basic salary" means the pay and allowances dearness allowance or dearness pay unless it enters into the computation of superannution or retirement benefits of the employee concerned; employer‘s contribution to a recognised provident fund or a fund to which the Provident.

Example: Employee Mr. Rafin of ABC company went to foreign country for recreation purpose. The actual cost was 600,000. His basic salary is 95,000 per month and so three months' basic salary is 285,000. The 3/4 of actual expenditure is 600,000/4*3=450,000. The lower one between the two is 285,000 and this amount will be allowable and excess amount 165,000 will be taxable.

An employee can avail this opportunity once in every two years only.

15/12/2020

Rule-65: Entertainment allowance:

On the first take 10 lakh of income, profits and gains of the business or profession (computed before making any
allowance in respect of expenditure on entertainment) at the rate of 4%; and
On the balance of income, profits and gains of the business or profession (computed in the manner
aforesaid) at the rate of 2%].

The example is provided below:

The profit of PQ company is BDT 7,500,000 before charging entertainment expense.

Allowable limit is:

On first 1,000,000*4%= 40,000
On remaining balance 6,500,000*2%= 130,000

Total =170,000
Actual entertainment expense 200,000
Taxable entertainment expense is (200,000-170,000)=30,000

15/12/2020

69 [33. Valuation of perquisites, allowances benefits.-

For the purpose of computing the income chargeable under the head "salary", the value of perquisites, allowances and benefits includable in the said income shall be determined in accordance with the provision of the rule 33A to rule 33J, whichever is applicable.
For the purpose of determining the value of perquisites, allowances and benefits under sub-rule(1)--
"basic salary" means the pay and allowances payable monthly or otherwise, but does not include--
dearness allowance or dearness pay unless it enters into the computation of superannuation or retirement benefits of the employee concerned;
employer's contribution to a recognized provident fund or a fund to which the Provident Fund Act, 1925(XIX of 1925), applies and the interest credited on the accumulated balance of an employee in such fund;
allowances which are exempt from the payment of tax; and
allowances, perquisites, annuities and benefits referred to in sub-rule (1);
70 [b. a shareholder, being director of more than one company, shall be entitled to the benefits under rule 33 for one company only.]
71 [The Schedule ***]

33A. House rent allowances receivable in cash.- Where the house rent allowance is receivable by the employee in cash, the amount, if any by which the house rent allowance so receivable exceeds fifty per cent of the basic salary or taka 72 [25,000] per month, whichever is less, shall be included in his income.

73 [33B. Rent free accommodation.-.

Where the employee is provided with rent free accommodation, the rental value of the accommodation or twenty five per cent of the basic salary of the employee, whichever is less, shall be included in his income.
Where the accommodation is provided to the employee at a concessional rate, the difference between the rent actually paid by him and the amount determined to be includable in an employee's salary under sub-rules (1) shall be added to his income.]
33C. Conveyance allowance receivable in cash with no conveyance facility.-. Where no conveyance is provided by the employer and the conveyance allowance is receivable by the employee in cash, the allowance so receivable in excess of Taka 74 [30,000] shall be included in his income.

75 [33D. Conveyance provided for personal or private use.- Where the conveyance is provided by the employer for the use of the employee partly or exclusively for personal or private purposes, there shall be included in the employee's income, an amount equal to 76 [five per cent] 77 [or 60,000, whichever is higher,] of the employee's basic salary.]

33E. Additional conveyance allowance.- Where any allowance is receivable by an employee in addition to the perquisite mentioned in rule 33D, the whole amount of such allowance plus the amount determined under rule 33D shall be included in his income.

78 [33F. ***]

33G. Free or concessional passage for travel abroad or within Bangladesh.-

Where free or concessional passage for travel abroad or within Bangladesh is provided by the employer to an employee (including the members of his house-hold and dependants), there shall be included in the income of the employee,-
where the passage is provided in accordance with the terms of employment, an amount equal to the sum by which the cash payments, if any, made by the employer exceeds the actual expenditure incurred by the employee; and
where the passage is not in accordance with the terms of employment, the whole of the amount paid in cash, if any, or if no cash payment is made, the amount which would have been expended by the employee had the free or concessional passage, as the case may be, not been provided by the employer:
Provided that where free or concessional passage for travel abroad is availed of by the employee more than once in two years, the whole of the amount paid to him in cash, if any, for such additional passage or if no cash payment is made, the amount which would have been expended by him, had the additional passage not been provided by the employer, shall be included in his income.
Where the transport is provided free of cost or at a concessional rate by an undertaking engaged in the transport of passengers or the carriage of goods to any employee of the undertaking (including the members of his household and dependents) in any conveyance owned or chartered by the undertaking for the purpose of the transport of the passengers or carriage of goods, nothing shall be added in his income.
33H. Entertainment allowance.- Where any amount is payable to the employee by way of entertainment allowance, the whole of the amount so payable shall be included in his income. No addition on this account shall, however, be made if free tea, coffee, beverages or the like thereof are provided at the office premises during the course of work.

79 [33I. Medical expenses.- Where any amount is received or receivable by the employee by way of hospitalization, medical expenses or medical allowance, the amount, if any, so receivable or received exceeds ten per cent of the basic salary or taka 80 [1,20,000] annually, whichever is less, shall be included in his income.]

33J. Other benefits.- Where any benefit or annuity not covered by the provisions of rule 33A to rule 33I is provided to the employee, the members of his household or his dependants, there shall be included in his income an amount equal to the amount which would have been expended by the employee in obtaining such benefit or annuity from an independent source in the same or near locality, had it not been so provided, as reduced by the amount, if any, expended wholly, necessarily and exclusively in the performance of the duties of the office held by him or actually paid by him in cash.

15/12/2020

Rule-65: Entertainment and free samples:

[65. Amount or rate for allowance of entertainment expense.-

For the purpose of section 30 (f) (i) of the Ordinance, the amounts or rates in excess of which no deduction shall be
admissible for expenditure in respect of entertainment are specified below:
On the first take 10 lakh of income, profits and gains of the business or profession (computed before making any
allowance in respect of expenditure on entertainment) .............................. at the rate of 4%;
On the balance of income, profits and gains of the business or profession (computed in the manner
aforesaid) ........ at the rate of 2%].

128 [65A. Allowance in respect of expenditure on foreign travels for holidaying and recreation.-

For the source of section 30(f). (ii) of the Ordinance the allowance in respect of
expenditure on foreign travels for holidaying and recreation of an employee and his dependants in excess of the amount
equivalent to three months basic salary of the employee or three-fourths of the actual expenditure, whichever is less, not
oftener than once in every two years, shall be admissible.

Explanation.- For the purposes of this rule:-
"basic salary" means the pay and allowances
dearness allowance or dearness pay unless it enters into the computation of superannution or
retirement benefits of the employee concerned;
employer‘s contribution to a recognised provident fund or a fund to which the Provident
Funds Act., 1925 (XIX of 1925) applies and the interest credited on the accumulated balance of
an employee in such fund;
allowance, which are exempt from the payment of tax; and
allowance; perquisites, annuities and any benefit;
"employee" includes a director of a company working full-time for one company; and
"dependants" means an employee‘s spouse and minor children including step and adopted children.
Notwithstanding anything contained in this rule, any expenditure on foreign travels under sub-rule (1) for
which payment has been made in a sum exceeding taka [10,000 shall not be allowed as a deduction in computing
the total income unless such payment is made by a crossed cheque drawn on a bank or by a crossed bank draft.]

129 [65B. *** ]
130 [65C. Rate of allowances in respect of expenditure on distribution of free samples.- For the purpose of section 30(f) (iv)
of the Ordinance, the rates in excess of which no deduction shall be admissible for expenditure in respect of distribution of free
samples are specified below:

for a turnover upto taka 5 crore .... at the rate of 5[1.5%]
for a turnover in excess of taka 5 crore but upto 10 crore........................ at the rate of 5[ 0.75%]
for any amount or a turnover in execss of taka 10 crore ........................ at the rate of 5[0.375%];

131 [Provided that in the case of a pharmaceutical industry, the rates in respect of distribution of free samples are specified below:

For a turn-over upto taka five crore ..... at the rate of 2%
For a turn-over in excess of taka five crore out upto ten crore................................. at the rate of 1%
For a turn-over in excess of taka ten crore ....................................... at the rate of 0.50%];

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