LIST OF GOODS AND SERVICES THAT ARE SUBJECT TO WITHHOLDING VAT AND TAX i.e. PAYERS ARE REQUIRED TO DEDUCT AT THE FOLLOWING PRESCRIBED RATES AT THE TIME OF MAKING PAYMENT (AT SOURCE) 2025-2026
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SL |
Particulars |
Nature |
VAT at source |
TAX at source |
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CONSULTANT AND PROFESSIONAL SERVICES |
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01 |
Consultancy & supervision (Firm /Company / Business house / Institution). |
Advisory service, Feasibility Study, Project Designing and implementation of designing, implementation of plant or supervision of such plant or project. |
15% VAT at source
(Ref. S032.00) |
i) For Individual Tax @ 15% of such fees |
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ii) For others Tax @ 7.5% of such fees (Section 90 of ITA), Rule-4 |
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02 |
Consultancy/Professional Service (Individual or consultant or adviser). |
Advisory service, Feasibility Study, Project Designing and implementation of designing etc. |
15% VAT at source
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i) For Individual Tax @ 15% of such fees |
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ii) For others Tax @ 7.5% of such fees (Section 90 of ITA), Rule-4 |
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03 |
Professional Services (Chartered Accountants Firm, Tax Adviser Firm Engineer or Architecture, interior decorator and Legal Adviser Firm). |
For rendering Auditing, Accounting, Taxation and Legal services. |
15% VAT at source
(Ref. S034.00, S045.00, S051.00) |
i) For Individual Tax @ 15% of such fees |
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ii) For others Tax @ 7.5% of such fees (Section 90 of ITA), Rule-4 |
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04 |
Meeting and Training Fee or Honorarium |
Facilitator for workshop or Training session or seminar etc. |
N/A |
Tax @ 10% of such fees
(Section 90 of ITA), Rule-4 |
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CONSTRUCTION |
CONTRACTOR |
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05 |
Organizations, associations or persons engaged in construction of new buildings, transport & tele communication media’s and systems, roads, highways, bridge or tangible structures or any type of reshaping on commercial basis. |
7.5% VAT at source on bill amount.
(Ref.: service code-S04.00) |
Tax at source will be @ 5 %
( Section -89 of ITA)
Rule-3, SRO-161/36/2024 |
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06 |
Cleaning Services Agency |
Building/Floor repairs& maintenance |
15% VAT at source on bill amount.
(Ref.: service code-S065.00 ) |
On commission 10%, Gross Bill 2% (Higher)
( Section -90 of ITA), Rule-4 |
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PROCUREMENT ORSERVICE PROVIDER OR SUPPLIER |
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07 |
Procurement Provider
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Persons, associations or establishments engaged in supplying goods (like Stationery items, office supply, bicycle, radio, electronic goods, reconditions vehicles, cement, sand, brick, rod, concrete, wire, ring slab, office equipment, household’s appliance and vehicles spare parts etc) against quotation or tender or as a sole agent or sole distributor. |
10% VAT at source on bill amount. (Ref.: service code-S037.00) |
Tax at source will be @5%
(Section -89 of ITA) Rule-3 , SRO-161/36/2024—(SL-13) |
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Furniture & Fixture |
7.5% on supply 7.5% on manufacture |
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08 |
Advertisement.
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Direct Advertising in newspaper / Periodicals/Magazines or private TV channels. (Supplier of program for television and online broadcasting - |
15% VAT deduction at source on bill amount
(Ref.: service code-S043.00) |
Tax at source will be @5% ( Section -92 ITA) |
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09 |
Advertising agency / firm.
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Advertising in newspaper / Periodicals/Magazines or private TV channels. |
15% VAT deduction at source on bill amount (Ref.: service code-S07.00) |
On commission 10%, Gross Bill 2% (Higher)
( Section -90 of ITA |
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10 |
Office /House rent
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As per rent agreement. |
15% VAT deduction at source on the payment. This will be paid by lessee in addition.
(Ref.: service code-S074.00) |
Tax at source will be @ 10% ( Section -109 ITA)
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11 |
General service provider like telephone & PABX system maintenance, vehicle registration, telephone shifting & connection, and utility (WASA, GAS, Electricity) system maintenance. |
All items supply participating in a quotation or tender.
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10% VAT at source will be applicable.
(সরবরাহকারী হিসেবে) |
Tax at source will be @5%
( Section -89 of ITA)
SRO-161/36/2024—(SL-13)
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12 |
Supply Computer, accessories and other items by business firm /Company /Institute. |
All items PC including printer, toner, modem, server, ribbon, scanner, software and related accessories, reference books and magazine.
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10% VAT at source on bill amount. (Ref.: service code-S037.00) |
Tax at source will be @5%
( Section -89 of ITA)
SRO-161/36/2024—(SL-13) |
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13 |
Mobil, petrol, Octane, diesel etc. purchase from filling station. |
If purchase on retail basis without quotation or tender. |
As a Procurement/ service Provider VAT will be deducted at source @ 5% |
TAX deduction at source will not be applicable. |
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14 |
Internet Service |
Internet Service provider |
As a Procurement/ service Provider VAT will be deducted at source @ 5%
(Ref.: service code-S012.14) |
Tax @ 5% of such fees
(Section 90 of ITA),Rule-4 |
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15 |
Motorcar garage and workshop (Including cost of spare parts and services charges) |
Repairing or servicing of any mechanical vehicle or reshaping of any spare parts of such vehicle. |
10% VAT at source on bill amount. (Ref.: service code-S03.10) |
Tax @ 8% of such fees
(Section 90 of ITA), Rule-4 |
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16
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General charge for repairing or servicing other than in vehicle workshop / Motorcar garage. |
Repair and maintenance household appliance, computer & accessories and all other electric and electronic item. |
As a service Provider VAT will be deducted at source @ 15 %
(Ref.: service code-S031.00) |
Tax @ 5% of such fees
(Section 90 of ITA)
Rule-4 |
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17 |
Private Security services
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Service provides participating in a quotation or tender. |
15% VAT at source on bill amount.
(Ref.: service code-S040.00) |
Tax at source will be On commission 10%, Gross Bill 2% (Higher)
(Section 90 of ITA), Rule-4 |
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18 |
Rent- a- Car
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If rent a Car, Micro, Bus etc.
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15% VAT at source will be applicable.
(Ref.: service code-S049) |
Tax at source will be @5%
(Section 90 of ITA), Rule-4
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19 |
Pathological Laboratory (Diagnostic Medical Center). |
Service provides for varieties medical test on commercial basis.
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As a Procurement/ goods Provider VAT will be deducted at source @ 10%
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Tax at source will be @5%
(Section -89 of ITA)
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OTHERS |
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20 |
Printing press |
Printing of materials other than bindings, printing of books, periodicals or educational materials for student. |
15% VAT at source on bill amount. (Ref. : service code-S08.10) |
Tax at source will be @5%
( Section -89 of ITA)
SRO-161/36/2024—(SL-13) |
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Except Binding Firm (VAT examtion) |
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21 |
Venue hiring on commercial basis from NGO Hall Room or Hotel/ Club / Institutions/ /establishment./ Restaurant, Sound and light equipment renting |
For conducting the training or workshop or seminar including or excluding arrangement of lodging accommodation and supply of consumable food supply, multimedia and sound system. |
VAT will be deducted at source @15%
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Tax at source will be @10% ( Section -110 of ITA) |
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22 |
Hotel AC |
Food Purchase from Restaurant/Hotel or supply of consumable food supply
[এস আর ও-নং-২২৪/২০২৪/মুসক-২৬০ তারিখ-২৭.০৬.২০২৪ ”ক) ”যোগানদার” অর্থ কোটেশন বা দরপত্র বা কার্যাদেশ বা অন্যবিধভাবে কোনো মন্ত্রণালয়, বিভাগ, বা দপ্তর, আধা সরকারী বা স্বায়ত্বশাসিত কোনা সংস্থা, রাষ্ট্রীয় মালিকাধীন কোনা প্রতিষ্ঠান, স্থানীয় কর্তৃপক্ষ, পরিষদ বা অনুরুপ কোনা সংস্থা, এনজিও বিষয়ক ব্যুরো বা সমাজসেবা অধিদপ্তর কর্তৃক অনুমোদিত কোনো বেসরকারী প্রতিষ্ঠান, কোনো ব্যাংক, বীমা কোম্পানী বা অনুরুপ আর্থিক প্রতিষ্ঠান, কোনো মাধ্যমিক বা তর্দুধ্ব পর্যায়ের শিক্ষা প্রতিষ্ঠান, কোনো লিমিটেড কোম্পানী এবং দশ কোটি টাকার অধিক বার্ষিক টার্নওভারযুক্ত কোনো ব্যাক্তি বা প্রতিষ্ঠানের নিকট পণ্য বিনিময়ে অব্যাহতিপ্রাপ্ত সরবরাহ ব্যতীত অন্য যে কেেেনা পণ্য বা সেবা বা উভয়ই সরবরাহ করেন এমন কেনো ব্যক্তি, প্রতিষ্ঠান বা সংস্থা। সুতরাং, উৎপাদক হিসাবে নিবন্ধিত ব্যতীত অন্য সকল ব্যক্তি যাহারা উৎসে কর্তনকারী সত্তার নিকট কোটেশন বা দরপত্র বা কার্যাদেশ বা অন্যবিধভাবে পন্য বা সেবা সরবরাহ করে তাহারা যোগানদার হিসাবে বিবেচিত হইবে। যেই সকল সেবার সুনির্দিষ্ট সংজ্ঞা রহিয়াছে সেই সকল সেবা যোগানদার হিসাবে গন্য হইবে না| ] |
VAT will be deducted at source @ 15% (আবাসিক ও খাবার একসাথে) |
Tax at source will be @5%
(Section -89 of ITA) Rule-3 ( সরবরাহকারী হিসেবে)
(হোটেলকে আবাসিক, ভেন্রু ও খাবার এর ক্ষেত্রে ব্যবহার করলে আয়কর হবে @৫%) |
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Hotel Non AC |
VAT will be deducted at source @10 %(আবাসিক ও খাবার একসাথে)
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Restaurant AC & Non AC |
VAT will be deducted at source @5% for AC @5% for Non-AC (শুধুমাত্র খাবার এর জন্য) |
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সকল অস্থায়ী হোটেল ও রেস্তরা বেষ্টন বিহীন, ভেড়া ও বৈদ্যুতিক ফ্যান বিহিন ও অনধিক দুইটি বিদ্যুত বাতিযুক্ত) হলে অব্যাহতি প্রাপ্ত ( এসআরও-১৬৩/২২) |
Tax at source will be @5%
( Section -89 of ITA) Rule-3 , SRO-161/36/2024—(SL-13) |
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23 |
Training Institute. |
For development the staff skilled by participating in a training season or workshop conducted by Training Institute. |
VAT will be deducted at source @15%
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Tax at source will be @10% ( Section -110 ITA) |
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24 |
C & F agent. |
Custom clearing services on commercial basis in respect of imported goods and services. Transportation of goods or packing of such packaged goods on commercial basis. |
15% VAT will be applicable
service code-S015.20) |
Tax @ 10% of such fees on commission.
(Section -122 of ITA) |
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25 |
Couriers Service & EMS Service |
The person or organization (except Govt. post office and services under service under code S015) who are engaged in carrying of message, Information, goods or parcel (weight limit: 10 kegs) but, Govt./ non-Govt. EMS will be included in this section. |
15% VAT will be applicable
service code-S028.00) |
Tax at source will be @5%
( Section -89 of ITA)
SRO-161/36/2024—(SL-13) |
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26 |
Program Organizer |
For arranging program on behalf of other person/s, or organization. |
15% VAT will be applicable
service code-S071.00) |
Tax at source will be On Commission of fee -10% On gross bill -2% (Higher)
(Section 90 of ITA) Rule-4 |
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27 |
Graphic Designer |
The person or organization creates/produces visual communication like logo, Brusher, News latter, Poster, Sign, Business card, Post card, Invoice, Books, using printing, film media with combination of Text and graphic. |
15% VAT will be applicable
service code-S050.20) |
Tax @ 10% of such fees
(Section 90 of ITA) Rule-4
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28 |
Bus, Lunch & Train |
Any person responsible for making such payment |
VAT will be deducted at source @15 % for AC Bus @10 % for AC Lunch @15% for AC Train |
Depend on nature. |
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29
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Information Technology Enabled services (Z_¨ cÖhyw³ wbf©i †mev) |
Computer Network, Servicing, Setup etc |
Service Provider VAT will be deducted at source @ 5% (Ref.: service code-S012.14) |
Tax @ 5% of such fees
(Section 90 of ITA) Rule-4 |
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