DIIT-CTG,Taxation In Bangladesh

DIIT-CTG,Taxation In Bangladesh

This course is conducted by
SUJAN SARKER
Lecturer of Department of BBA,
Daffodil Institute of IT (DIIT), Chattogram.
E-mail: sujan.sarker@diit.info

Course Description:
This course is basically designed to give the students idea about income tax among the different types of taxation systems prevailing in Bangladesh. Topics will be covered from basic concepts of tax, tax authority, classifications of income, tax calculation from salary income, income from interest on securities, income from house property, income from agriculture, income from business /profession, capital gain tax, tax deducted at source to imposing penalty for non-compliance of the income tax ordinance. At the end of the course, the students will be better able to understand and interpret the income taxes and its related concept.

Expected Outcomes:
It will become familiar with the idea of income Tax Ordinance 1984, the basic concept of
Tax System of Bangladesh
Income tax Authorities their organizational structure, power and functions.
National Board of Revenue :power and functions
Tax appellate Tribunal: Member, structure power and functions.
Basic principle of charging income.
Rules of assessment year.
Different tax rate and surcharge.
Problem in Imposing Tax
Procedure of Assessment
Assessment of Individuals
Value addition Tax(VAT)

Required Text
The course will be based mostly on the following books [some other books and journals may be referred time to time]:
• Bangladesh Income Tax: Theory and Practice by Shil, Masud & Alam, 9th Edition
• Income Tax Ordinance, 1984
REFERENCE:
• Basics of Taxation- by Prof. Mahbubur Rahman, Former Commissioner of Direct Taxes
• Taxing of Diversified Income of an Individual- by Prof. Mahbubur Rahman