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Applicable stamp duty, tax and fees

Started by Noor E Alam, May 19, 2018, 01:18:16 PM

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Noor E Alam

While registering a document, applicable duty, fees and tax must be paid. If applicable duty, fees and tax must be paid, the registration will be refused by the Sub Registrar.

Some of the applicable duty, tax and fees are:

Stamp duty (see Stamp Act, 1899);
Registration fees (Section 78 of the Registration Act 78);
Local government tax (Section 53 of Zela Porishod Act 2000, Section 100 of Local Government (Pourosova) Act 2009, Section 84 of the Local Government (City Corporation) Act 2009, Section 66 of the Local Government (Union Parishad) Act 2009);
Cantonment board tax;
Upzella immovable property transfer tax (Section 44 of the Upzella Parishod Act 1998);
Income tax (Section 53H, 53HH, 53FF of the Income Tax Ordinance 1984);
VAT; and
Court fees.

Source:- https://osmangoni.com/registration-law-bangladesh/