A. INTRODUCTION OF TAXATION:

BASIS OF DIFFERENCES BETWEEN INDIRECT AND DIRECT TAXES.
VAT SYSTEM IN BANGLADESH
THE CONCEPT AND DETERMINATION OF VAT.
TAXES UNDER VAT SYSTEM.
RESPONSIBILITIES OF CUSTOMERS, BUSINESSMEN & OTHERS PROFESIONAL

B. IMPORT STAGE (COMMERCIAL):

BILL OF ENTRY (DUTY CALCULATION)
INPUT OUTPUT COEFFICIENT (MUSHAK- 4.3)
RECORD KEEPING & .
REBATE OF TAXES( VAT 15% & AT 5% Make a custom house)
VAT RETURN (MUSHAK-9.1)

C. INDUSTIAL IMPORTER & PRODUCTION STAGE:

INPUT OUTPUT COEFFICIENT (MUSHAK-4.3)
RECORD KEEPING & DOCUMENTION PRESERVE
INPUT TAX CREDIT MECHANISM
HOW DOES THE TAX CREDIT SYSTEM WORK AT DIFFERENT LEVELS OF A
BUSINESS SUPPLY CHAIN.
VAT RETURN (MUSHAK-9.1)

D. DIRECT EXPORTER/DEEMED EXPORTER:

MUSHAK-6.3 (INVOICE)
MUSHAK- 6.1 (PURCHASE REGISTER).
MUSHAK- 6.2 (SALES REGISTER).
MUSHAK- 9.1 (MONTHLY RETURNS CONTAINING PURCHASE & SALES SUMMARY)

E. DUTY EXEMPTION & DRAWBACK:

VAT DEDUCTION AT SOURCE.(WITH EXAMPLE)
MUSHAK-6.6

F. PRACTICAL SESSION AS FOLLOW:

MUSHAK-4.3, MUSHAK- 6.1, MUSHAK-6.2, MUSHAK-6.3, MUSHAK- 6.6, MUSHAK- 6.10,
MUSHAK- 9.1

G. EVALUATION TEST (50 MARKS):

COURSE REVIEW
TRAINING CERTIFICATE DELIVERED

H. TRAINING MATERIALS:

MUSHAK-4.3 (INPUT OUTPUT COEFFICIENT)
MUSHAK-6.3 (INVOICE)
MUSHAK-6.1 (PURCHASE REGISTER)
MUSHAK-6.2 (SALES REGISTER)
MUSHAK-6.6 (AT SOURCE CERTIFICATE)
MUSHAK-6.7 (CREDIT NOTE)
MUSHAK-6.8 (DEBIT NOTE)
MUSHAK-6.10 (EXCEDED 2,00,000/-)
MUSHAK-9.1 (RETURN)