কামরুল হাসান নূর 
ভ্যাট আইনে ধারা ৮৫, ১১১, ১১২, ১১৩, ১১৬, ১২৭ তে ভ্যাটের বিধান পরিপালন না করলে কি শাস্তি হবে (VAT Penalties) সেই বিষয়ে উল্লেখ করা হয়েছে। এক নজরে দেখে নেওয়া যাক ভ্যাটের কমপ্লায়েন্স পালন না করলে জরিমানা ও শাস্তির বিধান সমূহ (VAT Fine and Penalties in Bangladesh 2022)
| SL No | Particulars | Penalty | Reference |
|---|---|---|---|
| 1 | Fake or wrong VAT registration certificate or Turnover tax certificate and Certificate of tax deduction at source | One year imprisonment; or Fine of the same amount of tax payable; or Both | Section 111 |
| 2 | Fake or wrong tax invoice, credit note, debit note, consolidated tax invoice and Certificate of tax deduction at source | One year imprisonment; or Fine of the same amount of tax payable; or Both | Section 111 |
| 3 | Fake or wrong or reused stamp or band roll production, preservation, marketing or using | One year imprisonment; or Fine of the same amount of tax payable; or Both | Section 111 |
| 4 | Fake or wrong or reused stamp or band roll production, preservation, warehousing, marketing or selling | One year imprisonment; or Fine of the same amount of tax payable; or Both | Section 111 |
| 5 | Fake or wrong or reused stamp or band roll production, preservation, warehousing, marketing or selling such product when band roll and stamp is mandatory | One year imprisonment; or Fine of the same amount of tax payable; or Both | Section 111 |
| 6 | Tax evasion | One year imprisonment; or Fine of the same amount of tax payable; or Both | Section 111 |
| 7 | Claims tax rebate even if not eligible | One year imprisonment; or Fine of the same amount of tax payable; or Both | Section 111 |
| 8 | Provides false, misleading details or statements to tax officer | 6 months imprisonment; or Face fines of the tax payable amount; or Both | Section 112 |
| 9 | Creates or tries to create obstacles for the VAT officer to follow the regulation | 6 months imprisonment; or Fine of Tk. 10,000 to Tk. 200,000; or Both | Section 113 |
| 10 | Any offence committed by a company | Fine unless proven otherwise | Section 116 |
| 11 | Does not withhold VAT despite being withholding entity | Half yearly 2% interest | Section 127 |
| 12 | Does not deposit to treasury on time after withholding VAT from supplier | Not more than Tk. 25,000 | Section 85 |
| 13 | Does not deposit VAT payable within due date | Monthly 1% interest | Section 127 |
| 14 | Non-compliance or irregularity for not filing the VAT or turnover tax return within the prescribed time period | Tk. 5,000 | Section 85 |
| 15 | Non-compliance or irregularity for not applying for registration or enlistment within prescribed time period | Tk. 10,000 | Section 85 |
| 16 | Non-compliance or irregularity for not displaying the registration or turnover tax certificate in visible place | Tk. 10,000 | Section 85 |
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