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On the other hand scope of account maintenance exists in accrual based transaction even without paying in cash. In business transactions arrear must be there, therefore, in all business concerns, accrual based methods or principles are followed. In case of paying value in installments, tax will be imposed on that amount of money on which installment has been paid. But it will not impose on goods and services mentioned in the exemption schedule. If any non-resident individual likes to operate economic activity from a particular place in Bangladesh, he will operate his economic activity or business by appointing a VAT agent.
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Who are the Withholding Tax Entities?
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After proper scrutiny and examination a Registration Certificate/ Turnover Tax Enlistment Certificate will be issued in my favour in Form- VAT 2.1 containing a BIN from the VAT system within three working days. Business Identification Number is the business identification number taken by an individual on the basis of turnover of his economic activities. This identification number can’t determine the nature and activities of the individual’s economic activities.