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24A. Assistance extended by value added tax Officer.-

24A. Assistance extended by value added tax Officer.- The value added tax officers shall supply all necessary information relating to value added tax to the authority enforcing and implementing  the Customs Act, 1969 (IV of 1969), Gift Tax Act, 1963 (XIV of

1963) or Gift Tax Act, 1990 (XXII of 1990) Wealth Tax Act, 1963 (XV of 1963) and Income Tax Ordinance, 1084 (XXXVI of 1984) for fulfillment of the purposes of the said laws.

24. Assistance to value added tax officer.-

24. Assistance to value added tax officer.-

(1)     Powers  are  conferred  in  and  duties  are  assigned  to  all  members  of  the  police, Bangladesh Rifles, Bangladesh Coast Guards and Ansars and the authorities of Union Parishad,  Upazila Parishad. Municipalities, Zila Parishad, City Corporations and any Government Officer including all Officers controlling and directing activities relating to Excise, Customs, Income Tax  and Narcotics and all officers of Bank to assist value added tax Officers to discharge their duties under this Act.

(2)     Any member, authority or Officer mentioned in subsection (1) may request any other person to assist him in exercising the powers or performing duties under the said sub- section and the person so requested shall be bound to give him necessary assistance.

22. Delegation of power.-

22. Delegation of power.-

(1)     The Board may, by notification in the official Gazette and subject to such limitations or conditions, if any, as may be specified therein, empower by name and designation,

(a)     any  Additional  Commissioner  or  Addition  Director  General,  value  added  tax under of a Commissioner, Commissioner (Appeal) r Director General VAT under this Act or the Rules;

(b)     any Joint Commissioner or Director, VAT to exercise the powers of an Additional Commissioner     or                          Additional            Director     General,     VAT    or     Commissioner, Commissioner (Appeal) or Director General, VAT under this Act or the Rules;

(c)     any Deputy Commissioner, or Deputy Director, VAT to exercise the powers of a Joint Commissioner or Director, VAT or Additional Commissioner or Additional Director General, VAT under this Act or the Rules;

(d)     any Assistant Commissioner or Assistant Director, VAT to exercise the powers of

a Deputy Commissioner or Deputy Director, VAT under this Act or the Rules;

(e)     any other VAT Officer to exercise the powers of an Assistant Commissioner or

Assistant Director VAT under this Act or the Rules.

(2)     Commissioner  or  Director  General  may,  if  the  Board  does  not  direct  otherwise authorize   any  of  his  subordinate   officers   to  exercise   any  of  the  power  of  a Commissioner or a Director General under this Act or the Rules or of any other officer under this Act, in the whole or any specified area of his jurisdiction.

21. Power.-

21. Power.-

(1)     A VAT Officer appointed under section 20 shall exercise the powers conferred upon him by or under this Act and shall discharge the duties assigned to him and he shall also be competent to exercise all powers conferred upon and discharge all duties assigned to any officer subordinate to him:

Provided  that,  notwithstanding  anything  cantoned  in  this  Act  or  the  Rules  made thereunder, the Board may, by general or special Order, impose such limitation and conditions on the exercise of such powers and discharge of such duties as it deems fit.

(2)     The value added tax Officer shall perform all functions  relating to determination of amount  of  value  added  tax,  supplementary  duty,  and  Turnover  Tax  and  collection thereof and other functions relating thereto.

20. Appointment of value added tax officers.-

20. Appointment of value added tax officers.- (1) For the execution of this Act and the rules made there under the Board may, by notification in the official Gazette appoint, in relation to any area mentioned in the notification, any person to be

(a)     a Commissioner, VAT;

 (b)    a Commissioner, (Appeal),VAT; (c) a Commissioner, LTU, VAT; (cc)  a Director General, Central Intelligence Cell;

(d)     a Director General, Audit Intelligence and Investigation, (VAT);

(e)     a Director General, Duty Exemption and Drawback Office, (VAT); (f)        an Additional Commissioner or Additional Director General, (VAT); (g)            a Joint Commissioner or Director, (VAT);

(h)     a Duty Commissioner or Deputy Director, (VAT); (i) an Assistant Commissioner or Assistant Director, (VAT);

(j)      a Superintendent, (VAT); (k)          an Inspector, (VAT); or

(1)     a VAT officer with any other designation.

(2) Value Added Tax Officers appointed under Sub-Section (1) will be called as Value

Added Tax Authorities.

19. Cancellation of registration.-

19. Cancellation of registration.-

(1)     A registered person ceasing to supply of taxable goods or providing of taxable services or  import-export  of  any  goods  or  export  any  goods  or  services  shall  inform  the concerned  Officer within 14 days of such cessation and, if the concerned Officer is satisfied  that  the   person  has  no  unsettled  liability  to  pay  value  added  tax  or, supplementary duty, as the case may be, he shall, on a date fixed by him, cancel the registration of such person in accordance with the procedures set by Rules .

Provided that in the light of proviso to Sub-section (2) of section 15 if the registration is given by a Divisional Officer by order of the Board, the concerned Commissioner shall, before cancellation of registration, send i report with recommendation for cancellation of registration along with all information to the Board and the Board, having heard the concerned organization decided for cancellation, the concerned officer shall take steps for cancellation for registration.

(1a)  If the  concerned  Officer  is satisfied  on  investigation  that  the  registered person  has obtained  the registration by furnishing  untrue information, he may, after giving him reasonable  opportunity  of  being  heard,  cancel  the  registration  of  the  person  upon settlement of his liability if any, relating to value added tax and, as the case may be, supplementary duty.

(2)     If the annual turnover of a registered person becomes less than the amount fixed by the Government under section 16 and the concerned officer is satisfied that the person is no longer required to remain registered under section 15, the concerned officer may, on the date fixed by him, cancel his registration in accordance with the procedure set by Rule.

(3)     If the registration of a person is cancelled and if there is any tax or duty drawback or any other balance in the Current Account is due to him on the date of such cancellation, he shall be entitled to get refund of such balance or other balance as per the procedure set by rules, but the condition of claiming refund within six months as contained in the proviso to sub-section (1) of section 67 shall not apply in this case.

(4)     Following cancellation of registration or enlistment under this Section, if the concerned officer is  convinced  that there lies  any arrear  to that person; then  arrear and other payables will be  realized from that person  in the manner that he is a registered  or enlisted person under this Act.

18. Change of particulars relating to registration.-

18.        Change  of  particulars  relating  to  registration.-  If  a  registered  person  intends  to change  the  name,  address  or  any  other  information  stated  in  the  application  for registration, he shall inform the concerned Officer at least 14 days before of the date of such charge

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.

16. Exemption from registration.-

16. Exemption from registration.-

(1)     The  Government  may,  by  general  or  special  order,  exempt  any  person  or  class  of persons from the requirement of registration under section 15, on the basis of the annual turnover of taxable goods, supplies or services.

Provided that the exemption under this section shall be applicable only in the case of a person or class of person whose amount of annual turnover as received does not exceed the amount fixed, from to time by Government by notification.

(2)         The Board may, by general or special order, exempt any class of importers or exporters from the requirement of registration