Who pays VAT under which cases?

 

VAT is paid by –

1. In case of import- the importer.
2. In case of taxable supply in Bangladesh- the supplier.
3. In case of sale of goods by auction bidder – the auction bidder.
4. In case of withholding at source- the withholding authority.
5. In case of importing service- the service recipient.

Where to submit an application for registration or enlistment?

Application for registration or enlistment shall have to be submitted at the following places:

1. Web Portal of Online Board.
2. The Central Information Processing Center is run by the Board.
3. Any Customs, Excise, and VAT Commissionerate or Departmental Office, which may be convenient for the applicant.
4. Any service center specified by the Board or the concerned Commissioner.
5. Any fair conducted by the Board or the concerned Commissioner.
6. Any other place ordered by the Board or the concerned Commissioner.