Finanace Advisor
Chairman, NBR
Commissioner
Home FAQ
Value Added Tax Act, 1991 under Section 4 of the apilah
01. What is the appeal?
Answer: যে কোন মূসক কর্মকর্তার প্রদত্ত কোন সিদ্ধান্ত বা আদেশে সংক্ষুদ্ধ কোন ব্যক্তি উক্ত সিদ্ধান্ত বা আদেশের বিরুদ্ধে সুনির্দিষ্ট কর্তৃপক্ষের বা আদালতের নিকট উত্থাপনযোগ্য প্রতিকারের আবেদন আপীল হিসাবে চিহ্নিত [ধারা ৪২]।
02. Appeals to authority?
Answer: To decide cases related to confiscation and fine aropakarana appellate authority under the provisions of Section 40 as follows nirdistakrtah
(A) VAT officer (revenue officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner of Police and Additional Commissioner) = against the decision or order of the Commissioner (Appeals).
(B) Commissioner (Appeals) or the equivalent in any official decision or VAT = Appellate Tribunal against the order; And
(C) Appellate Tribunal's decision or order of the High Court Division of the Bangladesh Supreme Court.
03. In some cases, it is not dayerayogya appeal?
Answer: (A) Value Added Tax Act, 1991 under Section 56 of the Government for the payment of any detention or appeal against the order can not be filed.
(B) The Customs Act, 1969, under section 8 or 98 of the investigation and the decision can not be appealed against.
04. Priced by the judicial officer who authorities regarding the appeal against the order?
Answer: Bidhi 3 (7) - Under departmental officials mulyabhitti higher than the value of the registered person shall calculate the higher price of such determination within thirty days of its application to the Commissioner for reconsideration mulyabhitti appointed and may be submitted from the date of receipt of the application within fifteen working days Commission to make a decision on the application.
05. Who dakhilayogya appeal?
Answer:(A) Any order or decision of any other officer of the VAT VAT is not considered official by the legal or logical order of the law reserved the right to seek his remedy. Section 4 (1) of the VAT officers, provided that no appeal against the order of the following person to person dakhilayogya bibecitah
(1) Any VAT officer; And
(2) Any person other than a Commissioner.
(B) The Customs Act, 1969, under section 193 of the affected individuals and organizations.
06. What are the deadlines for submitting an appeal?
Answer:(A) Any decision or order of a Commissioner with the rank of Commissioner, following the decision or order or the date of service of the order of 90 (ninety) days to submit an appeal to the appellate authority. However, the Commissioner (Appeals), subject to the satisfaction of sufficient grounds exist because of the 90 (ninety) days after the period for additional 60 (sixty) days to allow an appeal can. When the time for an appeal to be barred by time.
07. Commissioner (Appeal) - How appeal made to the settlement?
Answer: Commissioner (Appeal) - an appeal to the appeal if he considers necessary, and he was able to collect further information and to appeal against the decision or order that the appellant be heard suyogadanapurbaka was reasonable to continue to keep it or make changes to it or cancel it bibecanasammata or any other decision or order him to pay.
08. The appellate authority is empowered to impose forfeitures or fine?
Answer: Value Added Tax Act, 1991, Section 40 of the Customs Act, 1969, Section 179 of the authorized (except Commissioner) against officials of the order the Commissioner (Appeal) nispattikarane powered suit.
09. How many times disposable appeal?
Answer: The date of receipt of the appeal 01 (a) of the regulation providing for a hearing to appeal to the authorities to decide on. If the appellate authority fails to give a decision within the said period will be deemed to have granted the appeal [Section 4 (4).
10. Who is eligible to return to the VAT authorities in attendance?
Answer: Appellate Authority, the board or the government appeared personally aggrieved person is entitled to his statement. Nor will the person referred to in Section 196k- of the Customs Act by any person or can be chartered through eyakauntenta and thus on the provisions of the said section shall apply as if it had been made under this Act for the presence of this section. [Section 46].
11. No such tax is imposed fine or to submit an appeal against the order of the terms of what followed?
Answer: (A) Commissioner appeal to the value-added tax claims or claims in case of an appeal relating to taxes, 10% of the fine or, if no such tax is imposed fine of 10% of the public exchequer;
(B) Tax Commissioner or his equivalent in any appeal against the order of the Appellate Tribunal dakhilayogya demand fine imposed taxes without tax of 10% or 10% (ten) percent.
12. Ten percent of the money in case of any appeal jamayogya?
Answer: Jamayogya appeal the case to the provisions of the public treasury. Therefore, it is deposited in the treasury of this appeal submit consider freezing. VAT, supplementary duty and the turnover tax, this time in an appeal against the customs of the sector and karadi jamayogya ten percent.
13. Commissioner (Appeal) - If you want to appeal to the court how much money we have to pay?
Answer: Commissioner (Appeal) - If you want to apply to the appeal of the 212 / - (Two hundred and twelve) money to pay court fees. For example, the application of the appeal of 00 / - (two hundred) court fees, and that money orders / this time to appeal against the order / dabinamaya 1 / - (twelve) connecting the money to the court fees.
14. What to do with the appeal documents and the total is set to submit the appeal?
Answer: The Treasury shipment appellant to appeal, issued orders / other documents of this time and the appeal on behalf of 03 (three) set to bring the appeal. In the midst of 01 (one) set appellant received / accepted and spend 02 (two) sets submit.
The Customs Act, 1969 under appeal and revision
Article -193 . Commissioner (Appeal) to the apila-
(1) By any officer below the rank of Commissioner of Customs, under Article 8 or Article 98 without a decision or order, issued under this Act, any person aggrieved by any decision or order or in the order to inform him of that decision within three months from the date of the Commissioner (Appeal) You can appeal to the condition that the Commissioner (Appeals), if satisfied that the appellant lodged an appeal in the above-mentioned three-month period has been interrupted due to be enough, then the next two months to file it within the period allowed Can you do it.
(2) Every appeal under this section refer the dispute to such form and in such manner as is prescribed by rules fit to be proving.
Article at -193. Method of appeal-
(1) Pleased to hear appellant, if the Commissioner (Appeals) will give him the opportunity of being heard.
(2) No appeal hearing Commissioner (Appeal), which was not mentioned in the appeal hetubadasamuhe hetubada able to allow appellant to mention, if he was satisfied that the desire to remove the hetubada hetubadasamuha appeal or were not unreasonable.
(3) Commissioner (Appeals) such further investigation as may be required by that decision or appeal against the order has been maintained, change or cancel it considers fit You can make such order on the condition that, fine or a fine instead of forfeiture or more increase in the price of the product or refund of the money confiscated by the reduction, the proposed orders with a reasonable opportunity to show cause against the appellant, it does not make any order further provided that the Commissioner (Appeals), the opinion that the imposition of any tariff or less has not been imposed or proposed orders against the appellant in that case had been mistakenly given back within the period specified in Section 168 did not notice karanadarsanora anaropita, less any tax imposed or mistakenly paid back in any order and can not be forced to pay.
(4) Commissioner (Appeals) Order approves the settlement and the issues of the appeal, the decision and the reasons for the decision will be recorded.
(5) After disposing of an appeal the Commissioner (Appeals) order given by the appellant, as a commissioner of the customs authorities and sent to the not-determination.
Section B -193 .. Ability to correct any mistakes by the Board, etc.
(1) Any amendment which may be forced to pay taxes, that might be affected by the correction personally or by his duly authorized to provide the opportunity to be heard by counsel or by any other person, can not be.
Article -194. Appeal pending claims of duty or the fine imposed -
(1) Any person who is not under the control of customs claims related to the case or against any decision or order of any fine imposed under this Act if it wishes to appeal to the appeal or the appeal before the appellate authority granted to him at any stage of the claims of duty or fine imposed on submitted to the appropriate officer to do so. Provided that the person above 50% of the fine instead of the full amount of the grant and the remaining 50% of the bank guarantee for the payment scheduled to be submitted parabenaarao the condition that if in a particular case the opinion of the Appellate Authority that the fine imposed on alleged charges or to appeal the Block will cause hardship, then it unconditionally or subject to such conditions as it considers appropriate to the requirements of the appellant is able to escape.
(2) If this decision on appeal is that the above tariff or any portion thereof is arrived at, or not completely fine, then the appropriate officer of the appellant or, as the case may, in part to give back.
Article -195. Board documents, etc., the ability to call and check -
(1) Documentation of any proceedings under this Act, the Board is voluntary, any officer subordinate to it by the Board or to justify the legality of the decision or order to be satisfied, to be able to summon and examine and consider such acts as the Board to issue orders parabeh:
Provided that, in any order of confiscation of goods worth more than a fine or forfeiture of any increase or impose or increase the fine to be imposed on any order or anaropita or less forced to pay taxes in any order, it can be damaged by such person to show cause against it and the opportunity to be personally or by his duly authorized counsel or any other person with the opportunity of being heard, can not be provided.
(2) Customs officers, a decision or order of any documents related to the decision or order of the proceedings, after the expiration of two years of sub-section (1) of the call and can not be tested.
The appeal was filed in the corresponding Value Added Tax Act, 1991 and The Customs Act, 1969 the basic different
| SL No. | Subject | The VAT Act,1991 | The Customs Act, 1969 |
|---|---|---|---|
| 01 | Time to appeal | 90 Days | 03 Months |
| 02 | Auction or warehouses | Is not covered | This includes |
| 03 | Payment | 10% tax claims or if no such tax is imposed fine of 10% of the public exchequer. | 1. Customs Officers to submit claims or pay the appropriate fine imposed Or 2. The amount of the fine instead of the 50% deposit and remaining 50% of the bank guarantee for the payment scheduled to be filed Or 3. Not applicable to deposits. |
