17. Voluntary registration.-

17. Voluntary registration.-

(1)     A person who is exempted from registration under section 16 may apply in the from and manner set by Rules, to the proper Officer for voluntary registration, as a supplier of taxable services and the proper Officer shall, if he is satisfied that application is in order in all respects, register the applicant and shall issue him a Registration Certificate mentioning therein his Business Identification Number.

(2)     Without  prejudice  to  the  contrary  anything  contained  in  this  Act,  any  seller,  and transferor or lesser of any goods, manufactured, produced or imported into Bangladesh or a provider of service specified in the Second Schedule, who is a person outside the scope of section  15 and  sub-section  (1) may, if he desires, apply, in the form and manner set by Rules, to the concerned Officer for voluntary registration as a supplier of

taxable service and, the concerned Officer shall, if he is satisfied that the application is in order  in all respects, register the applicant and give him a Registration Certificate mentioning  therein his Business Identification  Number and the person so registered shall be treated as a taxpayer under this Act and all provisions relating to tax assessment and payment under this Act shall be applicable to him.

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