Chapter 18: Miscellaneous

Section 109: Procedure for Granting VAT Consultant License

1. The Board shall accept online applications in Form "MUSHOK-18.1" from qualified individuals as described in Rule 110.
2. Eligible candidates may submit applications with required documents at any time on the Board's official website as per Rule 111.
3. Twice a year, the Board shall shortlist applications and send the list of eligible candidates to the Board, the Director General, and the Customs, Excise, and VAT Training Academy, and publish it on the website.
4. The Director General shall conduct the examination in August or September for applications received January–June, and in February or March for July–December applications, upon payment of an examination fee of 10,000 BDT per applicant, and verify the authenticity of submitted documents during the oral examination.
5. The Director General shall publish results within 15 days of the examination and send a list of successful candidates to the Board.
6. Based on the list, the Board shall issue VAT Consultant Licenses with security features for a specified term as per Rule 112, containing:
   • Name, photo, date of birth, blood group, national ID number, and specimen signature of the license holder;
   • Date of issuance and expiration of the license;
   • Signature, name, and designation of the issuing officer.
7. All costs of licensing shall be paid from the examination fee collected under sub-rule (4).
8. Retired officers with at least 5 years of experience below grade 8 in the national pay scale are not required to appear in the examination under sub-rule (4).
9. Notwithstanding anything in these rules, VAT Consultant Licenses granted under the VAT Act, 1991 are considered valid under the law.

Section 110: Eligibility and Disqualification for VAT Consultant License

1. Eligibility:
   • Must be a citizen of Bangladesh;
   • Minimum age of 25 years on the date of application;
   • Must hold a bachelor's degree or equivalent from a recognized university in any subject.
2. Disqualification:
   • Government or local authority employees;
   • Persons dismissed or removed from government service;
   • Persons convicted of criminal offenses with less than 5 years elapsed since completion of sentence;
   • Persons whose VAT consultant, VAT agent, clearing & forwarding, freight forwarding, or Income Tax Practitioner license was previously canceled.

Section 111: Required Documents for Application

1. SSC or equivalent certificate for age verification;
2. Passport-size photo;
3. Copy of highest educational qualification;
4. Copy of national ID card;
5. Pay order of 10,000 BDT as examination fee in favor of the Director General, Customs, Excise, and VAT Training Academy.

Section 112: Validity and Renewal of VAT Consultant License

1. License is valid for 5 years from the date of issuance.
2. The Director General shall conduct assessment examinations for license holders once or more per year for a suitable fee determined by the Board.
3. License holders passing the assessment in the final year of validity shall have their license renewed for another 5 years, and a new VAT Consultant Card issued as per Rule 109(6).
4. License holders exempted under Rule 109(8) may pay 5,000 BDT to the Director General for renewal without assessment.
5. Licenses granted under the VAT Act, 1991 shall be renewed using the same procedure upon expiration of 5 years.

Section 113: Duties of VAT Consultant

Consultants must perform their duties honestly and diligently in accordance with VAT laws and other relevant regulations, without intentionally providing false or misleading information or withholding required information.

Section 114: Offenses and Penalties for VAT Consultant

1. Violation of these rules constitutes a punishable offense, and the Board may cancel the license after giving the consultant a written opportunity to explain and may temporarily suspend the license before cancellation.
2. Suspension under sub-rule (1) shall not exceed 90 days before a decision is made.

Section 115: Certified Copies of Documents

1. For obtaining certified copies under Section 132, taxpayers shall apply in Form "MUSHOK-18.2" to the Commissioner or authorized officer.
2. Fees payable:
   • 100 BDT for up to 5 pages;
   • For more than 5 pages, 100 BDT for the first 5 pages and 10 BDT per additional page.
3. If conditions under Section 132 are met, the Commissioner shall provide the certified documents within 7 days.

Section 116: Issuance of VAT Clearance and Certificate of Recognition

1. Taxpayers may apply in Form "MUSHOK-18.3" to the Commissioner for VAT clearance under Section 133.
2. The Commissioner shall issue the VAT clearance in Form "MUSHOK-18.4" if conditions are met.
3. Authorities may not issue licenses, permits, registration certificates, or other benefits without valid clearance.
4. Taxpayers who submit all due VAT or turnover tax returns timely shall be entitled to a VAT Certificate of Recognition.
5. The Commissioner shall automatically issue the certificate in Form "MUSHOK-18.5" within one month from the end of the fiscal year.
6. Certificates shall not be issued to taxpayers whose profiles are not updated in the VAT computer system.

Section 117: Use of VAT Clearance and Certificate of Recognition

1. VAT clearance may be used for:
   • Selection of commercially important individuals;
   • Granting VAT certificates;
   • Other purposes determined by the Board.
2. Certificates of recognition may be used for:
   • Supply of goods after the registration year;
   • Participation in tenders;
   • Listing in organizations;
   • Bond license renewal;
   • Bank loan approval;
   • Registration of immovable property;
   • Other purposes as directed by the Board.

Section 118: Adjustment of Closing Balance in Current VAT Account (MUSHOK-18)

1. If a registered person has a closing balance that cannot be adjusted against tax payable under the VAT Act, 1991, adjustments may be made subject to subsequent provisions.
2. No adjustments shall be allowed if the person is not registered, has pending cases, appeals, writs, or tax dues.
3. Maximum adjustment per fiscal year is 10% of net payable tax.
4. Applications for adjustment shall be made with the return (MUSHOK-19) to the Commissioner.
5. The Commissioner shall issue a certificate in Form "MUSHOK-18.6" within one month after verification.
6. For multiple registrations under the Act, the registered person may adjust the closing balance in a consolidated manner based on the issued certificates.

Section 119: Repeal and Savings

1. The VAT Rules, 1991 (S.R.O No-178-Law/91/3-VAT) dated 28 Jyeshtha, 1398 BS (12 June 1991) are hereby repealed.
2. Despite repeal:
   • Measures taken under the repealed rules shall be deemed consistent if aligned with these rules;
   • Orders or notices issued under the repealed rules shall remain effective until amended or repealed and shall be deemed issued under these rules.