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Service List for VAT Deduction at Source

Service List for VAT Deduction at Source

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Here is the list of services where VAT deduction at source is mandatory. Those services have been listed in the paragraph 02 of NBR’s General Order No-14/Mushak/2017 dated: 01 July, 2017.

S/L Code Name of Service Rate
1. S002.00 Decorators and caterers 15%
2. S003.10 Motor garage and workshop 10%
3. S003.20 Dockyard 10%
4. S004.00 Construction Firm 6%
5. S007.00 Advertising Firm 15%
6. S008.10 Printing Press 15%
7. S009.00 Auctioneer 15%
8. S010.10 Land Developer 3%
9. S010.20 Building Developer
Up to 1100 sq ft 1.5%
From 1101 to 1600 sq ft 2.5%
From 1601 to Upward 4.5%
10. S014.00 Indenting Firm 15%
11. S020.00 Survey Firm 15%
12. S021.00 Plant & Capital Machinery renting firm 15%
13. S024.00 Furniture Sales Center
(a) at production stage 6%
(b) at showroom (if VAT Challan in support of 6% VAT payment at production stage is available, if not available then 6+4=10%) 4%
14. S028.00 Courier and express mail service 15%
15. S031.00 Individual, organization or establishment performing repair and servicing of taxable goods in exchange of consideration 15%
16. S032.00 Consultancy firm and supervisory firm 15%
17. S033.00 Leasing Firm (Izaradar) 15%
18. S034.00 Audit and accounting firm 15%
19. S037.00 Procurement provider 5%
20. S040.00 Security service 15%
21. S045.00 Law Advisor 15%
22. S048.00 Transport contractor
(a) for transport of petroleum products 4.5%
(b) for transport of other products 10%
23. S049.00 Rent-a-car 15%
24. S050.10 Architect, interior designer or interior decorator 15%
25. S050.20 Graphic designer 15%
26. S051.00 Engineering firm 15%
27. S052.00 Rentor of sound and lighting instruments 15%
28. S053.00 Board meeting attendee 15%
29. S054.00 Advertizer through satellite channel 15%
30. S058.00 Organization renting out chartered aircraft or helicopter 15%
31. S060.00 Purchaser of auctioned goods 4%
32. S065.00 Organization performing the works of cleansing and maintenance of building and floor 15%
33. S066.00 Seller of lottery ticket 15%
34. S071.00 Event organizer 15%
35. S072.00 Human Resource supply or management firm 15%
36. S099.10 Information Technology Enabled Services 4.5%
37. S099.20 Other Miscellaneous Services 15%
38. S099.30 Sponsorship Services 15%
39. S099.60 Credit rating agency 15%

Learn more from http://nbr.gov.bd/.

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