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12/07/2024
Laws of Bangladesh

The Finance Ordinance, 1984

( Ordinance NO. XLII OF 1984 )

Amendment of Ordinance XVIII of 1982
10. In the Sales Tax Ordinance, 1982 (XVIII of 1982), after section 5 the following new sections shall be inserted, namely:-
 
 
“5A. Power to deliver certain goods without payment of duty and to repay duty on certain goods.- Subject to such conditions, limitations or restrictions as it thinks fit to impose, the Board may, in such general cases as may be prescribed by rules or in particular cases by special order, authorise delivery of goods without payment of sales tax or to repay sales tax on certain goods in accordance with the provisions of section 21 of the Customs Act, 1969 (IV of 1969).
 
 
5B. Refund to be claimed within four months.– (1) No refund of any sales tax claimed to have been paid or over-paid through inadvertence, error or misconstruction shall be allowed, unless such claim is made within four months of the date of payment.
 
 
(2) In the case of provisional payments of sales tax made along with section 81 of the Customs Act, 1969 (IV of 1969), the said period of four months shall be reckoned from the date of the adjustment of sales tax after its final assessment.
 
 
5C. Drawback of the export on imported goods.- Subject to the conditions laid down in Chapter VI of the Customs Act, 1969 (IV of 1969), when any goods, capable of being easily identified which have been imported into Bangladesh and upon which sales tax has been paid on importation, are exported to any place outside Bangladesh or as provisions or stores for use on board a conveyance proceeding to a foreign territory, whole of the sales tax shall be repaid as drawback.
 
 
5D. Drawback on goods taken into use between importation and exportation.- Notwithstanding anything contained in section 5C, the repayment of sales tax as drawback in respect of goods which have been taken into use between their importation and subsequent exportation shall be made in accordance with the provisions of the rules made in that behalf.
 
 
5E. Drawback on goods used in the manufacture of goods which are exported.-Where it appears to the Board that in respect of goods of any class or description manufactured in Bangladesh and exported to any place outside Bangladesh, a drawback of sales tax should be allowed on any imported goods of a class or description used in the manufacture of such exported goods, the Board may, by notification in the official Gazette, direct that drawback shall be allowed in respect of such imported goods to such extent and subject to such conditions as may be provided in rules.
 
 
5F. When no drawback allowed.- Notwithstanding anything contained in section 5B, 5C and 5D, no drawback shall be allowed under the conditions laid down in section 39 of the Customs Act, 1969 (IV of 1969).”.

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