VAT Registration, Agent Appointment, and Travel Operator Rules

14. Duplicate of Registration Certificate or Enlistment Certificate

If the VAT registration certificate or turnover tax enlistment certificate is lost or destroyed, or the electronic copy is lost, the taxpayer may print a duplicate from the VAT computer system.

15. Transitional Registration or Enlistment

1. The VAT Board will create a database of registered or enlisted persons under the VAT Act.
2. The Commissioner will register or enlist such persons using this database.
3. If a person does not register/enlist by the Board’s fixed date, the Commissioner may suspend or cancel the registration/enlistment.
4. If after cancellation, dues or offences are found, VAT law provisions will still apply as if the person were registered/enlisted.
5. If a registered person wants to be enlisted, he must prove his turnover is below the registration threshold.

16. Appointment of VAT Agent

1. Non-resident persons’ VAT agents must be registered/enlisted under section 6 or section 10 of the VAT Act.
2. Eligible VAT agents include:
   • VAT Consultants under section 130,
   • Members of ICAB (Chartered Accountants, Accountants),
   • Members of ICMAB (Cost & Management Accountants),
   • Advocates registered with Bangladesh Bar Council,
   • Retired VAT officers (not below Assistant Commissioner),
   • FBCCI-nominated business experts.
3. Applicants must apply online in Form VAT-3.1 to the Director General, Customs, Excise & VAT Training Academy.
4. On verification, the DG will issue a VAT Agent Certificate in Form VAT-3.2 with a unique number for three years, renewable.
5. Renewal application must be submitted at least three months before expiry.
6. Any changes must be reported within 15 days using Form VAT-3.3.
7. The certificate will be cancelled if the agent fails to comply with the law or loses required membership/registration.

17. Nomination of VAT Agent

1. A non-resident person must nominate a VAT agent for transactions under the VAT Act.
2. The nomination must be made online in Form VAT-3.4 and reported to the Commissioner.
3. The VAT system will notify the agent for consent.
4. The appointment becomes effective upon the agent’s online consent.
5. The nomination becomes invalid if:
   • The non-resident or agent cancels the nomination,
   • The agent’s certificate is cancelled,
   • The non-resident stops economic activities,
   • The agent commits an offence under law.

18. Travel Agents and Tour Operators

1. Supplies are not considered made in Bangladesh if:
   • The supply relates to rights to receive tourism services outside Bangladesh, and
   • The supplier operates from outside Bangladesh and is not registered.
2. Tourism services supplied in Bangladesh (individually or as part of a tour package) are not zero-rated.
3. Tourism services supplied outside Bangladesh are also not zero-rated if arranged from Bangladesh.
4. VAT must be calculated using the formula:

   X = (C - P) x T

   Where: X = Payable VAT, C = Total consideration for the tax period, P = Zero-rated consideration, T = Tax fraction.
5. If P exceeds C in a period, the excess is carried forward.
6. Note: For suppliers based in Bangladesh, travel agent or tour operator margins are treated as commissions subject to VAT. Supplies abroad are subject to the tax laws of the country where supplied.