????????? ??????? ????? ???????? ???, ?????????? ????????, ?????????? ??? ??????? ?????? ??????????? ????????? ???????? ???????, ???????? ????, ?????? ??????????? ??? ??????????? ???????????? ???? ?? ?????????? ???? ??????—???????? ???, ???? ???? ???? ??? ???????? ?????????? ??????? ????????? ????? (BSEC)-?? ????????? ??? ???????? ??????-?? ??????? ?????? ????????? ????—???????? ???? ??????? ?????? ??? ????????????? ???????, ??????????????? ???? ????? ??? ??????? ???????????? ?????? ????? ??????????
?? ???????? ?????????? ??????, ???????? ?????????, ???-??????? ????????? ??? ????????? ??????? ???????? ???????? ???????????? ??-??????? ??????????? (NOC) ???? ??????? ??? ???? ??????? ???????? ???????? ?????? ????
?. ?????????? ??????: ???????? ???, ????
??????? ???????: ????????? ??????? ????? ???? ???????? ???, ???? ?????? ???????? ???? ?? ??? ???????, ????????? ?????? ???? ??????? ?????? ??? ????, ????? ???? ??????? ?????? ??????? ??? ??????? ??????? ?????? ??? ??????? ?????? ???? (?????) ??????????????? ??????? ????? ????????????
???????? ???, ???? (???? ????? ?? ?? ???) ??? ????????? ???????? ????????? ?????? ? ??????????? ????????????? ?????? ???? ?? ??? ?????????? ?????????? ???:
- ????? ? (????? ?)-?? ????? ??????? ????????? ???????? — ????? ?????? ???????? ????????????? ???? ???????? ????? ???????????, ?? ??????? ???????, ????? ??? ???????? ?????? ???????? ??? (??? ?? ????????? ?????? ??????????? ?? ????????????? ???? ???? ????? ????)?
- ???? ??? ??? ????????? ?????, ?? ???????? ??????? ????????? ?????????; ??? ????????? ???? ?????????? ?????? ?????? ?????? ??? ????????????
- ???? ???–???, ?? ????????? ??? ??? ???-?????? ????? ?????????? ???? ????????? ??? ?????????? ???????? ???????? ????
- ?????? ??? ??? ?????????? ???? ??, ????? ???? ??????? ?????? ??? ???? ?? — ????????? ?????? ???????? ?????? (????? ??? ????) ???? ??? ?????? ??? ????, ???? ???????????????? ????????? ????????, ???????? ??????? ????? ??? ???? ????? ?????? ???? ?????? ??? ?????
?????????????? ?????? ?????? ??????????? ???? ????????? ???????? ??????? ???? ???? ???, ?? ???????? ?????????????? ????????? ?????????????? (BFRS) ??? ?????????????? ????????? ???????, ????-?? ???? ?????????????? ??? ??? ??? ??? ?????????????? ????????? ???????? (FRC) ?????? ???????? ???
?. ??????????? ???? ??????? ???????: ???? ????????
?????? ???????: ??????????? ??????? ???? ??????? ?????? ???? (?????) ????????? ???? ??????? ??????? ???????? ???????? ????? ?????? ????? ??, ???????? ??????? ????????? ???? ????????? ?????? ??????????? ??? ?????? ??? ?????-? ??????????????? ??????? ??????? ??? ???? ??????, ?????????? ?????? ???? ?????? ???? ???
| ????????? | ??????????? ??????? | ??????? ??????? |
|---|---|---|
| ????????? ????????? | ???????? ????? | ?????-? ????????????????? (??????? ????????????) |
| ?????? | ???????/??????????? ????? | ????????? ??????? ?????? ????????? |
| ????????????????? | ???????? ?????? ????? ?????? ????? ??? ??? | ?????-? ????? ????? ?? ??? ??????????????? ??????? ????? ????? ?? |
| ???? ????????? | ??????????? ? ????????? ?? ???????????? (?????-? ??????) | ???????? ???, ???? + ????? ????????? |
| ?????? ?????? | ????? ????????, ????????? ?????????????? ??? ?????? ??? | ??? ???? ???? ??????? ????? ??, ????? ???????? |
| ??? ?? (Withholding Tax) | ?????, ???????? ??? | ?????, ???????? ??? |
????? ?????-? ?????? ?????????? ??????? ??????? ??????? ????? ??? ???, ??? ????????? ???? ??????? ?????????????? ??????????? ??????? ??????? ???? ????????? ???? ????? ????? ??—??? ??? ???? ???? ?? ?????? ??? ?-?? ???? ?????? ??? ????????? ??????????? ????????????? ?????? ??? ????? (???? ???? ???? ???????? ????? ???????? ?????)?
?. ??????? ??????? ???
??????? ???????: ??????? ?????? ??????? ??????, ????? (depreciation) ????? ???? ?? ????????? ?????? ???? ?????? ??????????????? ???? ???? ?????? ???? ???—????? ?????? ?????, ?????? ?????????? (???????? ??????? ??????), ???? ?????? ?????? ?????? ????? ??? ?????? ??????? ???? ?????? ??? ???? ???
??????? ??? ??????????? ?????? ????? ???? ??? ?? ?????????? ??????? ??? ?????????? ????????? ???? ?? ???, ?? ????? ???????? ???????? ?? ???? ??? ??:
- ???????? ?? ?????????? ??????? (????: ???????? ????????? ???????? ?????? ???????? ???, ???? ???????? ????????? ?????????????) ????? ??? ?????
- ???????? (BFRS) ???????? ??????? ??????? ?????
- ?????????? ???????? ?????? ???????? ???? ??????? ????
- ?????????? ?????? ???? ?-?????? ?????? (????: ?????????????? ????????) ??? ??????—??? ?????????? ??????????? ????????????? ???? ????????? ???? ?????? ?????????? (audit qualification issue)?
????? ???? ??????? ?????? ??? ???? ??????? ??? ???????? ?????; ?? ??????? ??? ???? ???????? ??????? ?????, ???? ????????? ???? ????????????? ???? ???? ??????? ??????? ??? ???? ??? ???? ??? ??????????? ?? ??????? ???? ????????? ??????? ?????? (RJSC)-?? ????? ???????? ?? ???????????????? ??????????? ???????? ??? ??????
?. ????? ? ???????? ??????
?????? ???????: ??????? ?????? ?????? ??????? ??????? ???? ???? ??? ?????????? ???????, ????? (AGM)-?? ??????, ?????? ????? ????????, ??????????? ???????????? ???????? ??????? (BSEC)/?????-????? (DSE-CSE)-?? ???????? ??? ??????? ??????? ??????? ??????? ?? — ?? ??????? ???????-?? ???? ??????? ?????-?? ?? ????? ????? ??????? ???? ???
???? ??????????? ?????? ??????? ????????? ???? ???????? ?????? ?????? ???? ????? ???:
| ??? | ??????? | ?????????????? ???? | ?????? ??????? |
|---|---|---|---|
| ? | ????????? ??? ??????? ???? ???? ????? ??? | ???????? ????? | ?????? ??? ??? ????? ?? ????? ????? (??????? ?????????? ???????) |
| ? | ???? ?????????? ????? ????????? ???? ?????? | ???????? ???? | ????? ??????????? ???? |
| ? | ??????? ?????? ??????? ?????????? ???? ?????? ????? ??? ??? | ????? / ????????? | ?????-?? ??????? ?? ??? ??? |
| ? | ????????? ??????? ?????-?? ????? | ???????? ???? | ???????? ??? ??????? ??–?? ??? ??? |
| ? | ??????? ????????? ??? ??????????????? ??????? | ????? (?????? ????????) | ?????????? ????? ???????? ????? |
| ? | ??????? ?????? / ??? (BO) ??????????? ??? | ???????? + ???????? (CDBL) | ?????-? ?????? ?? ????? ????? |
| ? | ??????? ????????? ????? | ???????? ???? (???????/?????-??) | ??????? ? ????? ????? |
??????????? ????????????? ????????, ??????? ????? ????????? ????????? ???????? ??????? (????????) ????????? ??????? ?????? ??????????????? ????????????? ???? (???) ??????????? ?????????? ???????? ??????? ??? ??, ??? ??? ?????? ???????? ????? ???? ??????????? ????????? ??????? ???? ????? — ???? ???????-?? ????????? ??????? ???? ????????? ????? ???? ???? ??? ??????? ?????? ???????????? ??????? ?????? ??? ???? ?????
?. ??????????? ????????????? ??????? ????? ????????? ??????? (BSEC) ????????
?????? ???????: ??????? (BSEC)-?? ??????? ????? ???????? ??????? ??????? ??? ????????? ???? ???????? ??????????? ??? ?????? ????-?? ????????? ?? ???????? ??????? ?????? ??????? ??????? ?? ???????? ?? ??????????????? ??? ???? ????????? ?? ????? ????? ???????? ??? ????????? ???? ??? ????? ??? ????????? ??????? ???????? ??? ???? ????? ?????? ????????????? ???? ???????? ????? ???? ??????
???????? ?????????? ??????? ????????? ?????, ?? ?????????? ??????? ????????? ????? ???, ????-?? ????? ??????????, ??????? ????? ????????? ???? ??????????? ????????? (????) ???? ???—?? ?????? ??????? ???? "??????? ????? ????????" ?????? ??????? ?? ???????? ??????? ??????????? ?????????????? ????????? ???????? ???? ???? ??:
- ????????? ???????? ?? (Retained Earnings) ??? ???????? ??????? ????????? ?????? ??????? ???, ??? ?????????? ?????? ??????? ??? ??????? (??????? ???????? ??????? ??% ?? ???????? ??? ??????? ?????? ??????) ?????? ???? ????
- ????????? ???????? ?? ?? ??????? ??? ???????? ??????? ??????????????? ?????? ???, ??? ???? ????????? (????? ?????) ???????? ??? ????????? ???? ??? ?????, ???? ?????? ??? ?????? ???? ??????????? ????? ?????? ??? ??? ????
- ??? ??????? ???????? ??? ?????????? ????????? ???? ?? ??, ??? ???????? ???? ????????? ????????? ?????? ???? ????
- ????? ????? ????????? ?????? ??? ?????? ?????? ???? ????? ??? ????? ????, ??? ??????????? ????? ????????????? ??????? (Revaluation Reserves) ???? ??—?? ??????? ???? ???? ????? ?????? ??? ?????? ????????????
???????? ????? ?????? ????????????? ?????? ????? ?????: - ???? ???? ????????? (DSE)-?? '???' (Z) ??????????? ??????????, ?? ?????????????? ???? ????????? ?????? ???????? ????? ???? - ?????????? ??????? ????????? ????????????, ????-?? ????? ???? ???????? ????? (Show-cause notice) ??? ?????? ???????? - ??????? (?????? ?????) ????, ????-?? ????? ??????????? ??????? ?? ???? ??????? ????? ????? ?? ????? (IPO)-?? ??????? ???? ????? ???????? ??? ???????????
?. ????????? ??? ?? (Taxation of Dividends)
??????? ???????: ????????? ??????? ?? ???? ????? ???? ???????? ??????? ???? ?? ??????? (withholding tax) ?????????? ??? ?????? ???????, ???????? ??? ??????? ??????????????? ???? ????? ????? ??? ????????, ?? ????? ??? ???? ??? (Finance Act) ?????? ??????? ???
???? ????????, ???? (?? ?????? ???? ???, ???? ?????? ?????? ???????????? ??? ??????) ?? ????? ??????? ?? ???????? ????????:
- ???? ?? ?????: ??????? ??????? ?????? ???????????? ???? ?? (??????? ??????) ?? ?????? ????? ??????? ???? ?? ???? ????? ?? ??? ????????? ???? ???? ?????? ???? (???????????? ????????? ???????? ??????????? ?? ??? ?????? ????????? ???????? ??% ??? ?????????? ???????? ??????? ??? ????????)?
- ?????? ????????? ????????????: ??????? ???? ???? ????????? ???? ??????? ??????? ????? ???????? ?? ??????? ?????? ???? ?????, ?? ??????? ???? ??? ?????? ??????? ?? — ??????? ??? ????? ????? ?????? ????? (NBR) ?? ???????? ????? ?????
- ??????? ????????????: ??? ???? ???? ?????????, ??? ???????? ????? ?? ?????? ?????? (DTAA) ?? ????? ???? ??? ????? ???? ????? ?????????? ???? ???? ????? DTAA ????? ??? ??????? ?????? ?????? ???? ???? ??? ??????? ?????????? ??????????? (TRC) ???? ???????
- ???????? ????????????: ?? ?????? ???????? ?????? ???? ???????? ???? ??????? ??????? ???? ???? ????? (cascading taxation) ????? ?? ??????? ????? ???? ????, ?? ????????/????? ????????????
?????????????? ?????? ??????? ?????????????? ?? ??????? ??? (certificate of tax deduction) ?????? ???? ??? ??? ??????-? ?????? ?????? ??????? ????? ???? ???? ???????, ?????? ??? ?????????? ??? ???? ??? ????????? ?????????? ??????????? ????? ??? ??? ?????
?. ???-????????? ?????????: ??????, ???????? (NBFIs) ??? ???? ????????
?????? ???????: ??????, ??-?????? ?????? ?????????? (NBFIs) ??? ???? ???????????? ????? ??? ??? ????? ?????????? ??????? ??????????? ???? ??????? ????? ???? ???? ??? ?????? ? ????????-?? ???????? ???????? ?????? ??? ???? ????????? ???????? '???? ?????? ? ????????? ?????????' (IDRA)-?? ?????? ???????? ??? ???????? ????? ?????? ???? ???????????? ??????????? ?? ??????? ???? ???? ????
???? ??????????? ????? ???????? ???????? ??? ???????? ??? ???? ?????????? ???????? ???????? ???:
?????? ??? ???????? (NBFIs) - ?????? ???????? ???, ????-?? ?????, ???????????? ???? ??????? ????? ???? ??? ???????? ???????? ???????????? ?? ??-???? ????????? (DOS) ???? ??????????? ???? ??? ?? ?????? ???????? ???????? ????? ?????????? (CRAR), ????????? ???? ?????? ??? ??????? ??????????? ??? ???????? ??????? ??? ??? - ???????? ?????? ????? ??? ??????/????????-?? ???? ??????? ????? ???? ????????? ????????? ???? ???? ??? ?????? ?? ?????? ???????????? ?????? ???? (NPL) ??? ??? ????? ??????? ??? ?????? ??? ??????? ???????? ???????? ???? ???????? ??? ????? ??? ???? ?????? ?? ???? ???? ???????? ??? ??????? ????? ???? ???????? ???? ???? ??? ???? ??? ????????? ???? ??????? ???????? ?????? ????? ??? ????, ???? ???????? ??????? ??????? ?????????? ???? ??? ??? ????? - ?????????: ???????? ??????-?? ??????? ????? ????????? ???????? (BRPD) ??????????????
???? ???????? - ???? ???, ???? ?????? ???????? ?? ?????????????? ??????? ?????? ??? ???? ?????? ? ????????? ????????? (IDRA) ???? ???????? ??????? ?? ?????????? ???? ?????? ???????????? ??????? ???? ???
?????? ??????????? ???????? (???????????? ?? Repatriation) - ??????? ??????????????? ??????? ??????? ?????? ???? ????????? ???????? ???????, ???? ??? ???????? ???????? ????????? ?? ???? ????????? ????????????? (GFET) ?????? ?????????? ??? - ??????? ?????? ??????? ??? ???????? ????? (AD) ???????????? ?? ???????? ??????????, ?????/????? ????????? ??? ????????? ????? ????? ???? ??? ????????? ???? ??? ??????????? ???????? ??? (NOC) ?????????? ?????????? ??????? ??, ?? ???? ?????? ??? ??????
?. ????? (NOC) ?? ???????? ??????? ??????: ??? ??????? ??????????? ???????? ??
??????? ???????: ?????? ?????????????? ??????? ??????? ???????????? ???????? ???????? ??, ???? ???????? ????? (AD) ??????????? ???? ????? ?????? ????? (NBR), ???????? ?????? ??? ????????????? ???? (BIDA) ???? ????????? ???????? ??? (NOC) ?? ??????? ????????????? ??????? ??? ?? ?????????? ???? ???????-?????? ?? ??? ?????? ?????? ?? ????? ?????? ??????? ??????? ???? ???? ???????????? ???? ???
???????? ??????? ???????-?????? ???? ???? ????????, ?????? ??????????????? ???? ??????? ??????????? ????????? ???? ??????? ????????? ???????? ?????? ?? ???? ?????? ??????? ??? ?????? ???????? ??? (NOC) ?????? ?????????? ?? ??????? ????:
- ????? ?????? ????? (NBR) ???? ??????? ??????????? ??????????? (TCC), ?? ??????? ??? ?? ????? ?????????? ??????? ?????? ??? ??????
- ???????? ????? (AD) ???????? ??????? ???????? ???????? ???????? ??? ?? ???????, ?? ??????? ??? ?? ??????? ?????? ???????? ??????? ?????? ????????? (BIDA)-? ?????? ?????? (FDI) ????????? ???????? ???? ???????????????
- ????? ????????? ? ????????? ?????? ????????? ??? ?????, ?? ????????? ???????? (RJSC) ?????? (??????? ???????, ???? ????-??????? ????????? ?????? ??? ??????????????? ?????)-?? ???? ?????? ????? ??? ???
- ??? ??????????? ???????????? ??? ???????? (joint venture) ??, ??? ???? ???????? ??????? ????????? ??? ???? ???????? ???????? ??? ???? ???????????? ??????? ????-?????? ???????? ?????? ???? ???????? ????? ?????????? ???????????????? ??? ????, ???? ?? ???? ?????? ???????? ?????? ???—???? ???????? ?????? ?????? ?????
?????? ????????? ??????????:
- ????????? (????????? ??) ????????????: ??????, ???????? ?????? ??? ???????? ????? ??????????? ??????? ?????????? ????? ????? (AGM)-? ?????? ?? ???? ?????? ????? ?? ???? ??? ??? ??????? ??? ???? ????
- ??????? ?????? ???????? ??????: ??? ????? ??????? ??????? ???????? ??????? ???????? ????? ?????? ???? ???? ????? ??????? ???? ????
- ?????? ??????? ????? ????????? ??????????: ???? ????? ???? ???? ??????? (OSS) ???????????? ???? ??????? ????????? ????? ??? ?????, ???? ??????? ??????? ????? ??????????? ???? ????????? ??? ???????? ??? ??????????
- ???????????? ???????????? ????: ?????????? ????? ??? ???????? ????? ??? ???????? ??????? ??? ????? ?????? ????? ????? ????? ?? ??? ???? ??????? ???? ???, ?? ???????????? ???????????? ???? ????
?. ?????? X ??? ?????????? ????????? ?????????????
?????? ???????: ????????? ????? ???????? ????? ????????? ???????????? (RJSC-?? ???????? ???????????? ??? ?????? ??????? ????????) ?????????????? ??? ???? ???????? ???????? ??????????? ???????? ???? ?????? ???? ???? ????? ?? ??????? NOC ???????????? ?? ???????? ?????? ?????? ???? ??? ???????
???????? ???, ????-?? ?????? ???????, ?????????????? ?????? ?????????? ???????? ????? ?????????? ????????? ???? ????? ??:
- ??????? ???????? (Annual Return) ???????? ????? (?? RJSC-?? ????? ??? ??) ??????? ???????? ?????? ?????? ??????????????? ???? ???????? ????? ??? — ???? ??????? (????: ??????? ???? ??? ????? ?????????) ????? ?? ??????? ?????? ??????? ?????????? ????? ??? ????
- ?????????? ?????????? (Directors' Report) ????????, ?? ?????? XI-?? ????? ???-?????? ?????/????????? ????? ?????? ???? ????-????????? ??? ????, ?????? ?????????? ???????, ??? ??? ?? ????????? ??? ?????? ??? ??????? ????? ????? ?? ?????????? ?????? ???? ????
- ????????????? ?????????, ???????? ??????/AD ?????????? ??????? ?????? ??????????????? ???? ?????? (???????? ?????? ?? ???????????????? ????????????? "?????? X" ??????????? ?????? ??????) ??? ???? ???, ?? ????????? RJSC-?? ???????? ????? ????????? ??? BIDA-?? FDI ????????? ???? ?????? ???? ???
????????? ??????? ????????? ???????: ?????? ???????????? ???? ????????????? ???? ????? RJSC ????? ?????????, BIDA FDI ????????? ??? ???????? ???????? ??????????? ?????????? ????????? ??????? ?????? ??? ??, ??? ????? ?????????? (quarterly) ?????? (reconcile) ???? ??? ?????? ?????? ????? ??? ???????? NOC ???????????? ???? ???? ????? ????? ????, ?? ????????? ?????? ?????? ??????? ?? ???????? ??????? ??????????? ????????????? ???????? ?????? ?????? ?????
??. ??????? ??? ????????? ???????
?????? ???????: ??????? (BSEC)-?? ???? ???????, ???? ????????? ??? ??????? ???? ??? ???? ??? ??????? ??????????? ?????????????? ????????? ??????? ??????????????? ?????? (????????) ?????????? ???? ??? ????? ?????????????? ?????? ?????????? ??????? ??????? ????? ??????? ???? ???? ??????
????????????? ??????????????? ??????? ?????? ???? ???????? ??????? ??????? ????????? ?????????? ??? ???? ?????:
- ?????????????? ?????? ?????????/??????? ????????? ???? ????????? ???????????? ???? ??? ??? ??????? ??????????????? ????? ??? ???? ???? ??????????? ????????? (????—???????????, ?????? ???????) ?????? ????
- ???????-?? ????????? ??????? ??????????????? ????? (????????) ???? ???????, ??????????? ????????????? ??????? ??? ??? ???? ??????? ???? ????????? ??? ??? ????? ?? ????????-? ?????????? ???? ??, ?? ???????-?? ???????????? ???????? ???
- ?????????????? ????????? ????? ?????????? ?????? (??? ?????????? ??????????, ???????? ??????, ????? ????????? ????????) ??? ???? ???????? ???? ??????? ???? ???? ??????
- ????????? ????? ????? ??????? ??????? ?????????? ???? ?????? ??? ?????????????? ????????? ??????? ???????? ???????? ??? ?? ??? ?????????? ??????? ????????? ????????????, ????-?? ????? ?????????? ???????? ????????? ???? ??? ?????
Frequently Asked Questions
Q1: How does this statutory provision apply?
A1: Under the exact section of the law, the rule requires...
Q2: How does this statutory provision apply?
A2: Under the exact section of the law, the rule requires...
Q3: How does this statutory provision apply?
A3: Under the exact section of the law, the rule requires...
Q4: How does this statutory provision apply?
A4: Under the exact section of the law, the rule requires...
Q5: How does this statutory provision apply?
A5: Under the exact section of the law, the rule requires...
Q6: How does this statutory provision apply?
A6: Under the exact section of the law, the rule requires...
Q7: How does this statutory provision apply?
A7: Under the exact section of the law, the rule requires...
| Statutory Stage / Rule | Applicable Act & Section | Official Fees (BDT) | Statutory Authority |
|---|---|---|---|
| Interim Dividend Declaration | Companies Act 1994, Sec 78 | Nil (Board Resolution fee applies) | Board of Directors |
| Final Dividend Recommendation | Companies Act 1994, Sec 79-80 | Nil | Annual General Meeting (AGM) / Shareholders |
| Unpaid Dividend Transfer to Special Account | Companies Act 1994, Sec 85C | Bank Charges | Scheduled Bank / Registrar of Joint Stock Companies and Firms (RJSC) |
| Tax Deduction at Source (TDS) on Dividends | Income Tax Act 2023, Sec 118 | As per Finance Act Rates | National Board of Revenue (NBR) |
◆ সম্পর্কিত প্র্যাকটিস গাইড ও বিশ্লেষণ
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