Chapter VII
PAYMENT OF TAX BEFORE ASSESSMENT
1[53Q. (1)The personresponsible for the registration and fitness renewal of motor vehicles shall not register or allow fitness renewal unless, a challan of advance tax at the rate given in the following table is attached with the application:
Table
|
Serial No. |
Description of the vehicle |
Rate (in taka) |
|
1. |
Bus having seats exceeding 52 |
16,000/- |
|
2. |
Bus having seats not exceeding 52 |
11,500/- |
|
3. |
Air conditioned Bus |
37,500/- |
|
4. |
Double decker Bus |
16,000/- |
|
5. |
Air conditioned (AC) Minibus/Coaster |
16,000/- |
|
6. |
Non-AC Minibus/Coaster |
6,500/- |
|
7. |
Prime mover |
24,000/- |
|
8. |
Truck, Lorry or Tank Lorry having payload capacity exceeding five tons |
16,000/- |
|
9. |
Truck, Lorry or Tank Lorry having payload capacity exceeding one and half tons but not exceeding five tons |
9,500/- |
|
10. |
Truck, Lorry or Tank Lorry having payload capacity not exceeding one and half tons |
4,000/- |
|
11. |
Pickup van, human hauler, maxi or auto rickshaw |
4,000/- |
|
12. |
Air conditioned Taxicab |
11,500/- |
|
13. |
Non-AC Taxicab |
4,000/- . |
(2) In case of registration or fitness renewal of a vehicle for more than one year, advance tax under sub-section (1) shall be collected on or before 30th June in every subsequent year or years following the year in which registration or fitness renewal of the vehicle has been done.
(3) Where any person fails to pay advance tax in accordance with sub-section (2), the amount of advance tax payable shall be calculated in accordance with A+ B formula, where-
A = the amount of advance tax not paid in the previous year or years; and
B = the amount of advance tax payable under sub-section (2) for the year in which an asseesee is making the payment.
(4) Advance tax under sub-section (2) shall not be collected if the vehicle is owned by-
(i) the government and the local government;
(ii) a project, programme or activity under the government and the local government;
(iii) a foreign diplomat, a diplomatic mission in Bangladesh, United Nations and its offices;
(iv) a development partner of Bangladesh and its affiliated office or offices;
(v) an educational institution under the Monthly Payment Order of the Government;
(vi) a public university;
(ix) an institution that has obtained a certificate from the Board that advance tax shall not be collected from it.
