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Structure, Administration of Vat in Bangladesh with Special Reference to Evasion Control and Measurement of Vat Potential

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STRUCTURE, ADMINISTRATION OF VAT IN BANGLADESH
WITH SPECIAL REFERENCE TO EVASION CONTROL AND
MEASUREMENT OF VAT POTENTIAL
DR. RAFIQUL ISLAM
First Secretary
VAT : Policy
National Board of Revenue
Government of Bangladesh.
(The author acknowledges special thanks to Mr. Saiful Islam Khan, Member (VAT), NBR for his constant guidance in preparing this article. Dr. Mahesh C. Purohit, Professor of National Institute of Public Finance and Policy, New Delhi, India was kind enough to comment on the initial draft which helped to improve it. However, the views expressed in the article are of the author and do not necessarily reflect any opinion of the organisation he serves)
Page # 2
Taxing Our Patience
Communication is all about people being able to understand each other. Except when it comes to Government forms and directives. That's when middle brained civil servants are in a class of their own. The following is in latest example which arrived in employer's offices courtesy the Inland Revenue :
"Errors on form P38A (1992). Form P38A (1992) was enclosed with the form P35
(Employer's annual return) sent to you in late January / early February. We apologise for the fact that Form P38A contained the following two errors.
1. Question No. 1 of the check list on Form P35 says you should complete form P38A if you answer 'No' to this question. However, Form P38A itself asks you to complete it if you answered 'Yes' to Question 1 on the form P35.
2. On form P38A Question 3 asks 'Was the worker paid less than £100 in Total for that year?' This Question should say 'Was the worker paid less £100 in total for the year (leaving out those workers for whom a Form P46 is held)?'
----- "What does it mean? Search me" ---- asks the reporting newspaper.
[ Daily Star, April 13, 1992, P-9, London ].
Page # 3
INTRODUCTION
The origin of Value Added Tax (VAT) can be traced...

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