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Motor Vehicles Plying Commercially Tax Rate 2022-23

Motor Vehicles Plying Commercially Tax Rate 2022-23

Collection of Tax from motor vehicles plying commercially under section 53Q

The person responsible for the registration and fitness renewal of motor vehicles shall not register or allow fitness renewal unless, a challan of advance tax at the rate given in the following table is attached with the application

Table

Sl NoDescription of the vehicleRate (Taka)
1Bus having seats exceeding 5216,000
2Bus having seats not exceeding 5211,500
3Air conditioned Bus37,500
4Double decker Bus16,000
5Air conditioned (AC) Minibus/Coaster16,000
6Non-AC Minibus/Coaster6,500
7Prime mover24,000
8Truck, Lorry or Tank Lorry having payload capacity exceeding five tons16,000
9Truck, Lorry or Tank Lorry having payload capacity exceeding one and half tons but not exceeding five tons9,500
10Truck, Lorry or Tank Lorry having payload capacity not exceeding one and half tons4,000
11Pickup van, human hauler, maxi or auto rickshaw4,000
12Air conditioned Taxicab11,500
13Non-AC Taxicab4,000

2. In case of registration or fitness renewal of a vehicle for more than one year, advance tax under sub-section (1) shall be collected on or before 30th June in every subsequent year or years following the year in which registration or fitness renewal of the vehicle has been done.

3. In case of registration or fitness renewal of a vehicle for more than one year, advance tax under sub-section (1) shall be collected on or before 30th June in every subsequent year or years following the year in which registration or fitness renewal of the vehicle has been done.

A = the amount of advance tax not paid in the previous year or years; and
B = the amount of advance tax payable under sub-section (2) for the year in which an asseesee is making the payment.

4. Advance tax under sub-section (2) shall not be collected if the vehicle is owned by-
(i) the government and the local government;
(ii) a project, programme or activity under the government and the local government;
(iii) a foreign diplomat, a diplomatic mission in Bangladesh, United Nations and its offices;
(iv) a development partner of Bangladesh and its affiliated office or offices;

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