1. Short Title and Commencement.-

THE VALUE ADDED TAX ACT, 1991

[Act No. 22 of 1991]

(Dhaka 10th  July, 1991)

[Updated upto August, 2010]

(The following Act adopted by the parliament has obtained Presidential consent on 10th  July,

1991 and has been published in the Extraordinary Issue of Bangladesh Gazzettee on the same day)

An Act to make provisions for imposition of value added tax on goods and services. WHEREAS it is expedient to make provisions for imposition of value added tax;

It is hereby enacted as follows:

1. Short Title and Commencement.-

(1) This Act may be called as Value Added Tax Act, 1991. (2)  In this Act-

(a)     sections 15, 16, 17, 18, 20, 22 and 72 shall be deemed to have come into effect from 2 June, 1991 corresponding to 18 Jaistha, 1398 (BS); and

(b)     except the sections mentioned above, all other sections shall come into effect from

1st  July 1991 corresponding to 16 Ashar, 1398 (BS).

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