ALAM M. ZAMAN & CO.

CHAR TERED ACCOUNTANTS

2024-25
FINANCE BILL
 ALAM M. ZAMAN & CO.
CHAR TERED ACCOUNTANTS

Budget History of Bangladesh

52 2023-24 Mr. AHM Mustafa Kamal Tk 7,61,785 cr Tk 2,63,000cr

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The proposed budget for 2024-25 fiscal year outlined a vision for marching
towards a smart and prosperous Bangladesh by 2041.

With a size of Tk 7,97,000 crore, the FY2024-25 budget is equivalent to 14.2 percent of the
GDP, which is the same as the revised budget of the outgoing fiscal year.
The gap between expenditure and revenue is large, which is common in Bangladesh.
Since the revenue target is set at Tk 5,41,000 crore, or 9.7 percent of GDP, the government
has to rely on both domestic and foreign sources. However, given the high inflationary
pressure over the last two years and the resource constraints the country faces, it would
have been prudent to keep the budget deficit low, somewhere between three or four
percent of GDP, even though traditionally it has been set around five percent in the
annual budget.

02

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SOURCES OF REVENUE
The proposed budget for the FY 2024-25 is proposed
to be nearly BDT 8 lakh crore, including a Tk 2,65,000
crore for Annual Development Programme (ADP).

E x ter nal S our c es

E xternal S ourc es Inc luding Grants
12 % will c ontribute B DT (C r.) 9 5,10 0 to
generate total Govt. R evenue. Domes tic S our c es
C ollec tion from Domes tic S ourc es
20 % Inc luding B anking S ourc es will be
B DT (C r.) 16 0 ,9 0 0

NB R T ax T otal R evenue:
B DT (C r.)
C ollec tion by NB R through tax, 79 7,0 0 0
60% V AT and other duty will be
B DT (C r.) 4 8 0 ,0 0 0

Non- T ax R ec eipts
C ollec tion other than Non- T ax
6% R ec eipts will be B DT (C r.) 4 6 ,0 0 0

Non- NB R T ax
C ollec tion other than through NB R
15 % will be B DT (C r.) 15,0 0 0 .

The budget for the FY 2024-25 is likely to be 4.6 % bigger than the current one. The
government has also set an ambitious inflation target of 6.5% although it averaged more
than 9% in the past two years owing to largely ineffective steps on the part of the central
bank and the government.

In this budget, the budget deficit is assumed to be 4.6% of GDP, a level last seen a
decade ago. The deficit is likely to be Tk 2,56,000 crore.

The budget for the fiscal year beginning on July 1, 2024 will look to restore
macroeconomic stability, reduce inflation, and contain pressure on foreign currency
reserves.

03
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ALAM
H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
Audit, Tax, VAT, B PO & Advis or y Ser vices .
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In FY2023-24, the budget deficit was set at 5.2 percent of GDP, which has
now been revised to 4.7 percent. In the upcoming fiscal year, it has been
set at 4.6 percent. Of this deficit, 2.9 percent will be financed from domestic
sources, and 1.9 percent from foreign sources.

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PERSONAL INCOME
PERSONAL INCOMETAX
TAX
High-net-worth individuals will face a tax increase of 30%
from the current 25%, a move intended to reduce income
inequality, fund public services, and ensure a fairer
distribution of resources

Rates of personal income tax is proposed to be updated as follows:

Existing
Existing Rate
Rate Proposed
Proposed Rate
Rate
First Tk. 350,000 or as First Tk. 350,000 or as
Nil Nil
applicable applicable

Next Tk. 100,000 5% Next Tk. 100,000 5%

Next Tk. 300,000 10% Next Tk. 400,000 10%

Next Tk. 400,000 15% Next Tk. 500,000 15%

Next Tk. 500,000 20% Next Tk. 500,000 20%

Next Tk. 2,000,000 25%

On the balance 25%

On the balance 30%

FINANCE BILL 2024-25 10

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
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ccountants
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Exemption limit for specific cases remains unchanged from last

year as follows:
Female taxpayers and taxpayers at the age of 65 years or above will enjoy tax
exemption up to Tk. 400,000.
Taxpayers of third gender and with disability will enjoy tax exemption up to Tk.
475,000.
Gazetted freedom fighters will enjoy tax exemption up to Tk. 500,000.

Parents or legal guardians of disabled individuals will enjoy a further exemption

of BDT 50,000 in addition to their existing limit of tax exempted income. If both
parents of a disabled individual are taxpayers, then one of them will be eligible
for this increased limit of exemption.

Statement of Assets and Liabilities

Individual having assets more than Tk. 50 lacs (previously Tk. 40 lacs) will
now be required to furnish “Statement of Assets and Liabilities” at the time
of filing Income Tax Return.

Surcharge
Any individual taxpayer whose total net worth as per their Personal Balance Sheet and
Lifestyle Statement exceeds the permissible limit will be subject to surcharge on income
tax in the following manner:

Net Worth
Net Worth
Particulars
Particulars Existing
Existing Proposed
Proposed
Up to Tk. 40,000,000 Nil

1. Tk. 40,000,001 to Tk. 100,000,000 or

2. Owns more than one motor car in his/her name, or
10%
3. Owns property of more than 8,000 square feet in any city
corporation area Unchanged

Tk. 100,000,001 to Tk. 200,000,000 20%

Tk. 200,000,001 to Tk. 500,000,000 30%

Above Tk. 500,000,000 35%

FINANCE BILL 2024-25 11

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
Audit, Tax, VAT, BPO & Advisory Services.
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INCOME FROM RENT

We have observed Finance Bill -2024-2025 has proposed to replace chapter
-3, Income from Rent with some major amendment.

Following income will not be considered as rental income as proposed in

finance bill 2024-2025:

Income of a building/warehouse which is fully used as a Godown.

Any factory building including plant and machinery, rented out

inclusively.

Income from hostel, hotel, Motel and Resorts.

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CORPORATE TAX
CORPORATE TAX
The fiscal 2024-25 budget has brought some positive
changes to corporate tax rates, offering a 2.5% cut for
companies that adopt cashless operations to promote a
cashless society.

Particulars
Particulars Existing
Existing Proposed
Proposed Remarks
Remarks
Non-publicly traded 2.5% tax cut if
27.5% 27.5%
company Conditions fulfilled

Publicly traded company

that issues shares worth
more than 10 percent of its
20% Unchanged 22.5%
paid-up capital through
Initial Public Offering (IPO)

Publicly traded company

that issues shares worth ten
percent or less than ten 22.5% Unchanged 25%
percent of its paid-up capital
through IPO

One Person Company

22.5% 20% 22.5%
(OPC)

Publicly traded bank,

insurance and financial
37.5% Unchanged NA
institution (except merchant
bank)

Non-publicly traded bank,

insurance and financial
40% Unchanged NA
institution (except merchant
bank)

Merchant bank 37.5% Unchanged NA

Company and entities other

than company producing all
45% + 2.5%
sorts of tobacco items Unchanged NA
(surcharge)
including cigarette, bidi,
chewing tobacco and gul

GLIMPSE OF FINANCE BILL 2024-25 03

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H a s a n M.
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i n , C h a r t e r e&
d ACO.
ccountants
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Particulars
Particulars Existing
Existing Proposed
Proposed Remarks
Remarks
Publicly traded mobile 40%
45% Condition not applicable
operator company

Non-publicly traded mobile

operator company 45% Unchanged Condition not applicable

Recognized Provident
Fund, Approved Gratuity,
15% Unchanged Condition not applicable
Superannuation and Pension
Fund

Trusts, funds (other than

above), association of
27.5% Unchanged Condition not applicable
persons and other
taxable entities

Co-operative societies
registered under Co-operative 15% 20% Condition not applicable
Societies Act, 2001

Private university, private

medical college, private
dental college, private
engineering college or 15% Unchanged Condition not applicable
private college solely
dedicated to imparting
education on ICT

*Conditions: All receipts and income must be transacted through bank transfer and every
single transaction above Tk. 5 lacs and annual investment over Tk. 36 lacs of expense and
investment must be made through bank transfer.

GLIMPSE OF FINANCE BILL 2024-25 04

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
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Following disallowed expenses will not be treated as special

business income anymore:
Expenditures above Tk. 1,000,000 as perquisites to an employee;

Overseas travelling expenditure exceeding 0.5% of disclosed business turnover;

Expenditures on account of entertainment allowance;

Head office or intra-group expenses of a company not incorporated in

Bangladesh which exceed 10% of net profit disclosed;

Expenditure exceeding the prescribed limits on distribution of free samples;

Impairment loss on conceptual assets.

Amortization and interest on Right of Use assets except lease of land and space
for business purposes;
Any deduction or deduction against any liability which is not expressly set forth;

Payment of any promotional expense except advertisement exceeding 0.5% of

the disclosed business turnover;
Payment of royalty, license fee, technical service fee, technical know-how fee,
technical assistance fee which exceed 10% of net profit disclosed in the financial
statements;

Other Changes
All returns must now be submitted under universal self assessment (Section
180). Returns can no longer be submitted under normal assessment.
Deadline for monthly withholding tax return is now till 25th of each month instead
of 15th and no more time extension will be applicable.
To obtain approval as tax exempted entity, the application can be submitted
within 6 months of starting the operation.
Timespan for reopening submitted tax returns for audit has now been limited to 2
years from the respective year of assessment.
Interest on balance tax payable for failure to file tax return within stipulated
deadline has now been reduced to 2% from 4%.
Simple interest of 5% for submission of amended returns will not be charged
anymore.

GLIMPSE OF FINANCE BILL 2024-25 05

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
Audit, Tax, VAT, BPO & Advisory Services.
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Proof of submission of return (PSR) will now be required for

the following services/activities:
Obtaining and renewal of trade license for hotel, restaurant, motel, hospital, clinic,
diagnostic centers;
Receiving services from community center, convention hall or other similar
services.
Failure to show PSR in the business premises will be subject to fine for Tk.
20,000-50,000.

Tax collected at source on imported goods under section 120 will now be
considered as minimum tax for manufacturers of powdered milk, aluminum and
ceramic products.

Capital gain of Trusts and Funds will now be subject to tax at 15% as well as
companies.

Timeline for availing exemption from ITES businesses has been extended till 30
June 2027 and the list of eligible businesses has been updated as follows:

Exclusion Addition

Website Hosting
AI based solution
IT process outsourcing
development
Cloud service
Software service
System integration
Blockchain based solution
Graphic information development
service
Geographic information
Overseas medical
system
transcription
SEO Service

Telecom. transmission
network

GLIMPSE OF FINANCE BILL 2024-25 06

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
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WITHHOLDING TAX
WITHHOLDING TAXRATES
RATES
There has been some changes as usual in withholding tax
rates in the finance bill 2024-25.

Withholding tax rates have been changed as follows:

Existing
Existing Proposed
Proposed
Sections
Sections Particulars
Particulars
Rate
Rate Rate
Rate
Supply of services against
contracts executed for
manufacturing, process or
conversion, works,
7% (flat)
construction, engineering or
any other similar
work
Slab wise 3%
to 7%

Supply of any other goods

5%

Printing, packaging or binding

89
(Rule 3)
Supply of oil by the oil refinery 3% 2%

Supply of rice, wheat, potato,

fish, meat, onion, garlic, peas,
chickpeas, lentils, ginger,
turmeric, dried chillies, pulses,
maize, coarse flour, flour, salt,
2% 1%
edible oil, sugar, black pepper,
cinnamon, cardamom, clove,
date, cassia leaf, jute, cotton,
yarn and all kinds of fruits

In case of supply of recycled

- 3%
lead

In case of supply of industrial

4% 3%
raw materials to a manufacturer

FINANCE BILL 2024-25 07

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
Audit, Tax, VAT, BPO & Advisory Services.
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Existing Proposed
Sections
Sections Particulars
Particulars Existing Proposed
Rate Rate
Rate Rate
Freight forward agency service
90
- On commission - 10%
(Rule 4)
- On gross amount - 2.5%

Local LC – for procurement of rice, wheat,

potato, onion, garlic, peas, chickpeas,
lentils, ginger, turmeric, dried chillies,
97 pulses, maize, coarse flour, flour, salt, 2% 1%
edible oil, sugar, black pepper, cinnamon,
cardamom, clove, cassia leaf, jute, cotton,
yarn

Payment by mobile phone operator of fees

98 to regulatory 10% 20%
authority

Interest on savings deposit, fixed deposit,

term deposit: 20% 20%

Trust, association of persons and 10% 10%

company
102 Primary educational institutions,
Chartered Accountant/Cost and
Management Accountant/ Chartered
Secretaries Institute
Any other individual
10% 10%

In case of supply of services against the

contract executed by the contractor, sub-
contractor and sub-sub-contractor for
119
manufacturing, process or conversion, 7.5% 7.5%
(Rule 5)
completion, construction, engineering or
any other similar work

FINANCE BILL 2024-25 08

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
Audit, Tax, VAT, BPO & Advisory Services.
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Existing Proposed
Sections
Sections Particulars
Particulars Existing Proposed
Rate Rate
Rate Rate
Payments received/revenue shared for
services provided to foreign person by a
resident or allowing the use of any online
platform for advertisement or any other
purposes. This excludes:

ITES Services 10% 7.5%

Income derived from ocean going ship
for the period 1st of July 2022 to 30th
June 2030
124 Remittance towards Bangladeshi
resident for providing services to
abroad

Freight forward agency service

On commission - 10%
On gross amount - 2.5%

Transfer of securities or
mutual fund units by sponsor
135 shareholder, director, or 5% 10%
placement holder of listed
companies

FINANCE BILL 2024-25 09

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
Audit, Tax, VAT, BPO & Advisory Services.
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VALUE ADDED TAX

VALUE ADDED TAX(VAT)
(VAT)
The NBR has proposed a standard VAT rate of 15% for a
number of goods and services for the FY 2024-25. This
would result in a 15% VAT rate from production to the
consumer level, which could increase consumer prices.

Any entity (regardless of the legal form) having turnover more than Tk. 10 crores
will now be considered as Withholding Entity.
The deposit amount of claim by VAT authority, for appeal at Commissioner and
Tribunal stage, has been proposed to be reduced to 10% from 20%.
Cost And Management Accountant have been proposed to be considered as
VAT Advisor/VAT representative.

Value Added Tax (VAT) has been increased for the following items:

H.S.
H.S. Code
Code / / Description
Description of of Vate Rate
VAT Rate
Service Code
Service Code Goods/Service
Goods/Service Existing Proposed
Proposed
Existing
All H.S. Code
Mango bar 5% 15%
(Under 20.08)

Mango juice, pineapple

All H.S. Code
juice, guava juice and 5% 15%
(Under 20.09)
tamarind juice

All kind of energy saving

All H.S. Code
bulbs and tube lights (18 5% 15%
(Under 85.39)
Watt and 36 Watt)

All H.S. Code Cigarette / bidi paper (26 ±

7.5% 15%
(Under 48.13) 2 gm / 2m)

S060.00 Buyer of auction products 7.5% 15%

Amusement park and

S064.00 7.5% 15%
theme park

S009.00 Auction house 10% 15%

S013.00 Automated laundry 10% 15%

FINANCE BILL 2024-25 12

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d ACO.
ccountants
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H.S.
H.S. Code
Code / / Description
Description ofof Vate Rate
VAT Rate
Service Code
Service Code Goods/Service
Goods/Service Existing Proposed
Existing
S040.00 Security service 10% 15%

S066.00 Lottery ticket seller 10% 15%

Tk. 200 Tk. 300

S012.20 SIM card or e-SIM supplier
(Per SIM) (Per SIM)

a. Ordinary bricks made Tk. 450 Tk. 500

without machinery (Per thousand) (Per thousand)

b. Ordinary bricks made Tk. 500 Tk. 600

with machinery (Per thousand) (Per thousand)

c. (i) Automated machine-

All H.S. Code made bricks (first grade) Tk. 700 Tk. 800
(Under 69.04) (Per thousand) (Per thousand)
c. (ii) Automated machine-
made bricks (second grade)

Tk. 700 Tk. 800

d. Brick chips
(Per 100 CFT) (Per 100 CFT)

Tk. 500 Tk. 600

e. Micad bats
(Per 100 CFT) (Per 100 CFT)

The exemption for tour operators under Service Code S077.00 has been
withdrawn and from now onwards VAT will be applicable at 15%.

FINANCE BILL 2024-25 13

ALAM
H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
Audit, Tax, VAT, BPO & Advisory Services.
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SUPPLIMENTARY DUTY
SUPPLIMENTARY DUTY(SD)
(SD)
The NBR has proposed few changes in Supplementary
Duty (SD) for a number of goods and services for the FY
2024-25. This would result in higher expenditures at
consumer end.

Supplementary Duty (SD) has been increased at supply stage for the following items:

H.S.
H.S. Code
Code / / Description
Description of of Vate Rate
SD Rate
Service Code
Service Code Goods/Service
Goods / Service
Existing
Existing Proposed
Proposed
All H.S. Code
All kinds of ice-cream 5% 10%
(Under 21.05)

Carbonated beverage
2202.10.00 (Caffeine level up to 145 mg/L as 25% 30%
per [BDS 1123:2013])

Carbonated beverage
2202.99.00 (Caffeine level above 145 mg/L 35% 40%
as per [BDS 1123:2013])

2402.20.00 Cigarette containing tobacco 65% 66%

Telephone (all services offered

S012.10 15% 20%
by sim/rim cards)

FINANCE BILL 2024-25 14

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H a s a n M.
M o hZAMAN
i n , C h a r t e r e&
d ACO.
ccountants
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ADVANCETAX
ADVANCE TAX(AT)
(AT)&&EXCISE
EXCISEDUTY
DUTY

Advance Tax (AT) on import stage has been exempted for the following items:

H.S. Code
H.S. Code Description ofGoods
Description of Goods

Ethylene glycol (ethanediol) imported by

2905.31.10 Industrial IRC holder VAT compliant PET chips
manufacturing industry

Terephthalic acid imported by Industrial IRC

2917.36.10 holder VATcompliant PET chips manufacturing
industry

8418.69.97 Chiller (Capacity 50 tons or above)

Excise Duty

Excise duty on offshore banking has been removed for individuals and companies.

FINANCE BILL 2024-25 15

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ALAM M. ZAMAN & CO.

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Md. Moniruzzaman FCA

Managing Partner

Md. Moniruzzaman FCA, is a Fellow Member of The Institute of

Chartered Accountant of Bangladesh. He is the managing
partner of Alam M Zaman & Co. Chartered Accountant’.
Before starting public practice, he worked as an Executive
Director of S.L. Group a diversified business conglomerate
based in Chattogram. Prior joining to S.L. Group, he was group
CFO of R.M. Group where he served more than 12 years in
various capacity.
He has over 17 years of corporate working experience building and
leading finance with significant operating scale and last 9 years he
serves as a c-suit executive.
He is also member of Chittagong Taxes Bar and NBR approved VAT
consultant. He has visited Germany, France, UK, China, Vietnam
and many more countries as part of his professional engagement.
His core expertise in Finance , Tax and Enterprise Resource
Management. Mr. Moniruzzaman FCA is Chairman of Chittagong
Region – The Institute of Chartered Accountant of Bangladesh for
the year 2024. He was secretary for the year 2023.
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Imtiaz Alam FCA, FCMA

Senior Partner

Mr. Imtiaz Alam FCA, FCMA is the Founder and Senior Partner of Alam M.
Zaman & Co., Chartered Accountants, a Professional Chartered Accountancy
Firm.
By profession he is a Fellow Member of both the most prestigious & leading
Accounting Professions in Bangladesh “The Institute of Chartered Accountants of
Bangladesh (ICAB) & “The Institute of Cost & Management Accountants of
Bangladesh (ICMAB)”.
He secured 1st Class 1st position in both B. Com & M. Com in Accounting under
National University & obtained MBA in Finance from International Islamic
University Chattogram (IIUC). He secured 1st position nationally in LLB Exam
2005 held under National university of Bangladesh.
At the beginning of his career, he provided professional services for more
than 12 years in national & multinational companies in Consumer Goods,
Steel, Tobacco, Telecom, Transport & Oil Industries of the country in different
portfolios. Finally, 12 years ago he started his own businesses in Bangladesh. As
a consultant he worked in different sectors in Bangladesh, especially arrangement
of Foreign Fund to support the Trade Finance & Project Finance.
Mr. Imtiaz Alam FCA, FCMA was elected as the Vice President of the Institute of
Cost and Management Accountants of Bangladesh (ICMAB) for the year 2022.
He wrote number of Articles on Finance, Supply Chain & Business in different
renowned journals & also presented Key Note Paper in many seminar &
conferences on different business issues. He is also renown as motivational
speaker. In addition to his service & business he served as Adjunct Faculty
member of Finance & Banking of MBA Session in almost 7 universities of
Bangladesh.

ALAM M. ZAMAN & CO.

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+88 01844 044 445 info@[Link] Joy Bangla Tower, Level-15

+88 01958 075 050 [Link] 36 Agrabad C/A, Ctg. Bangladesh.