Withholding Tax Return Form

Every Company (Public and Private Both) of Bangladesh shall have to file withholding tax return to the concerned DCT* at every 3 months interval at the form prescribed at Rule -24A accompanied by copy of treasury challan as a proof of TDS.
DCT may extend maximum 15 days time to submit such withholding tax return if any company require time.
If DCT finds that the company failed to deduct/collect/deposit tax at source, then he will treat the company as assessee in default [Section-75A]

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WITHHOLDING TAX RETURN FORM AT A GLANCE:

Form of return of withholding tax under the Income-tax 
Ordinance, 1984 (Ord. XXXVI OF 1984)
(Return under section 75A)

FOR COMPANY TAXPAYERS ONLY
1. Name of the Company:
2. TIN/UTIN:
3. TCAN:
4. (a) Circle : ………………………………        (b) Taxes Zone : ……………………………….

5∙Deduction/ Collection Period:           
 (a)1st quarter  (July – September)   YEAR :      
  2nd quarter  (October – December)   YEAR :      
  3rd quarter  (January – March)   YEAR :      
  4th quarter  (April – June)   YEAR :      
6∙(a)Address :
  
 (b)Phone:( C ) F ax :
 (d)e-mail:
 (e)web address:
7∙Contract person: (a) Name:
      (b)Designation :
      (c)Telephone:
      (d)Mobile :
      (e)e-mail:
8∙Particulars of tax deducted or collected:   
 SLType of PaymentsSection of I.T.O, 1984Payment during the quarterrate of deduction/CollectionAmount of tax deduction/collection
 (1)(2)(3)(4)(5)(6)
 1.   Salary50   
 2.a.Payment   to contractor/suppliers52   
  b.Indenting commission52 7.5% 
  c.Shipping agency commission52 5% 
 3.a .Service of doctor52A(1) 10% 
  b.Royalty or technical know-how fee52A(2) 10% 
  c.Fees of Professional & technical service52A(3) 10% 
 4.a.Payment for private security service (Total bill)52AA 1.5% 
  b.Payment to stevedoring agencies commission52AA 10% 
  c.Any other service52AA 10% 
 5.L/C commission52 I 5% 
 6.Freight forward agency commission52M 15% 
 7.Payment to foreign technical serving in diamond cutting industry52O 5% 
 8.Payment for services for convention hall etc.52P 5% 
 9.Payment to resident person against services provided to foreign person52Q 10% 
 10.House/office/Factory rent53A 5% 
 11.Collection of tax for shipping business of a resident53AA 5% 
 12.Receipt from export of manpower53B 10% 
 13.Collection of tax from export of knit-wear and woven garments53BB 0.60% 
 14.Collection of tax from member of stock exchange53BBB 0.10% 
 15.Collection of tax from export of any goods except certain items53BBBB 0.60% 
 16.Receipt from public auction53C 5% 
 17.courier business of a non-resident53CC 15% 

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 18.Payment to actor/actress53D 10% 
 19.Payment as commission or discount for distribution of goods53E 10% 
 20.Payments to foreign buyer’s agent53EE 10% 
 21.Interest on savings & fixed deposit53F 10% 
 22.Insurance commission53G 5% 
 23.Payment to surveyor of general Insurance53GG 15% 
 24.Rental Value of vacant land, plant or machinery53J 5% 
 25.Advertising bill of newspaper or magazine53K 3% 
 26.Sales of share at a premium53L 4% 
 27.Transfer of securities by sponsor shareholders53M 5% 
 28.Transfer of share of shareholder of Stock Exchange.53N 15% 
 29.Signing money paid by real-estate Developer company to land owner.53P 15% 
 30.Dividends54 10% 
 31.Lottery55 20% 
 32.Payment to non-resident56   
        
9.Verification
 I, …………………………………………….. , designation ……………………………………  solemnly declare that to the best of my knowledge and belief the information given in this return is correct and complete.
   
 Place :Dhaka 
 Date :   Signature & Seal

Download Here : Withholding Tax Return Form

*DCT – Deputy Commissioner of Tax.
*TDS – Tax Deduction at Source.
*TIN – Tax Identification Number.
* UTIN – Unified Taxpayer’s Identification Number.
*TCAN – Tax Credit Award Notice.

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