6. Time and method of payment.-

(1)     Value added tax on imported goods shall be paid at the same time and in the same manner as import duty is paid in accordance with the provisions of the Customs Act and the rules made thereunder, as if it were an import duty under that Act, and in order to control any matter related to the value added tax or as the case may be, supplementary duty, the said Act, and the rules orders or instructions made or issued thereunder shall, subject to the rules, orders or instructions if any, made or issued under this Act, apply, so far as practicable, to value added tax or, as the case may be, supplementary duty in the manner they apply to import duty.

(2)     Value added tax on goods manufactured or produced for carrying out or for expansion of business or on goods imported, purchased, acquired or procured in any manner by a registered  or registerable person shall be payable at the time of any of the following activities, whichever occurs first, namely:

(a)     when the goods are delivered or supplied;

(b)     when an invoice relating to supply of goods is issued;

(c)     when goods are used for personal purpose or supplied for the use of others; (d)        when payment is received either in full or in part.

(3)     Value added tax shall be payable when a taxable service is rendered by a registered or registerable person during the operation or expansion of his business at the time of any of the following activities, whichever occurs first, namely:

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(a)     When the service is rendered;

(b)     when a chalanpatra (invoice) to the service is issued; (c)     when part or full payment is received.

(d)     In  case  the  service  is  received  from  beyond  the  geographical  boundary  of

Bangladesh, when payment is made in part or in full;

(4)     Notwithstanding anything contained in this section, the Board may, in accordance with the procedures set by Rules, make provisions for advance payment, including fixation of the time  and procedure for payment, of value added tax, or, as the case may be, supplementary duty, on any goods or class of goods or services.

(4a)  Notwithstanding  anything  contained  in  sub-section  (4),  the  Board  may  in  order  to collect value added tax or, as the case may be, value added tax and supplementary duty applicable to any goods or class of goods, direct, by notification in the official Gazette, with effect from the date  specified in the notification, on the body of the package or container or holder of the goods to affix stamp or banderol or special sign or mark of particular size and design manifesting measures of security with demonstrating specific value  and  determine  all  procedures  relating  to  the  use,  distribution,  preservation, supervision,  observation,  accounting  and  packaging  of  such  stamp  or  banderol  or special sign or mark:

Explanation: In this sub-section, `stamp' or 'banderol' shall mean security instrument containing specific colour, design, measurement with security measure as specified by the Board.

(4aa) Notwithstanding any other provisions of this section, value added tax payable by any service rendering person selected in this behalf by the Government, by notification in the official Gazette, from time to time, shall be collected or deducted at source, in the procedure specified by Board's order, at the time when the person receiving this service or, as the case  may be, the  person making payment of the value of the service  or commission makes such payment and shall be deposited in the Government treasury:

Provided that in a case where, the value added tax payable by any service provider under  any  foreign  aided  project,  has  been  collected  or  deducted  and  deposited  to Government  treasury- at the time of payment of service value or commission by a person receiving service or, as the case may be, the person paying the service value or commission and if that service provider appoints any sub-contractor, agent or any other service rendering person, in such case value added tax shall not be collected at source again from such sub-contractor, agent or any other service rendering person appointed by  the  main  service  provider,  subject  to  production  or  submission  of  documentary evidence of collection or deduction of value added tax and the deposit of the same in the Government treasury.

(4b)  The person collecting or deducting value added tax at source in accordance with sub- section (4aa) shall issue, in respect of such realization or deduction, a certificate to the person who  renders the service, in accordance with the procedure set by the Board's order in this behalf, which shall include the following information, namely:

(a)     registration number of the value added tax payer;

(b)     total value or commission paid for the service provided;

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