Uzuka San Tax Calculation 2022-2023 (1)

[Mr.Wataru Masuda] Tax Calculation of Mr. Wataru Masuda (Managing Director) Computation of Taxable Income & Net Tax Liability Source of Income: Salaries_ U/S- 21 Income Year 2018-2019 Assessment Year: 2019-2020 Pay & Allowance | USD | Rate | Month | Amount of Income TK. | Amount of Exempted income (TK.) | Net Taxable Income (Tk.) A | B | C | D=A*B*C | E | F=D-E Basic pay | 2,280 | 83.75 | 12.00 | 2,291,400 | - | 2,291,400 House rent | 1,109 | 83.75 | 12.00 | 1,114,545 | 300,000 | 814,545 Conveyance | 185 | 83.75 | 12.00 | 185,925 | 30,000 | 155,925 Medical | 226 | 83.75 | 12.00 | 227,130 | 120,000 | 107,130 Overseas Allowance | 13,224 | 83.75 | 12.00 | 13,290,120 | 13,290,120 Other, if any (give detail) | - Total Taxable Income | 17,109,120 | 450,000 | 16,659,120 Calculation of Tax Liability Tax calculation: | Stair of Income | Rate of Taxability | Amounts of Tax First | 250,000 | 0% | - Next | 400,000 | 10% | 40,000 Next | 500,000 | 15% | 75,000 Next | 600,000 | 20% | 120,000 Next | 3,000,000 | 25% | 750,000 Balance | 11,909,120 | 30% | 3,572,736 Total Tax Liability | 16,659,120 | 4,557,736 Tax Already Paid Through Challan From July 2018 to June 2019 | (4,516,158) month Calculation Month | months 19 July'16 to June '17 | 11.43 Note: 1. The assessee has been considered as resident. 2. Date of appointment: 19 July 2016. 3. The Finance Act 2016 is cosidered to calculate the above 4. The calculation shall be revised if other benefits avail. Previous Year Adjustment (Assessment Year 2018-2019) | (41,578) Balance | Nil [Mr. Takayuki Aoki] Tax Calculation of Mr. Takayuki Aoki (Technical General Manager) Computation of Taxable Income & Net Tax Liability Source of Income: Salaries_ U/S- 21 Income Year 2018-2019 Assessment Year: 2019-2020 Pay & Allowance | USD/JPY | Rate | Month | Amount of Income TK. | Amount of Exempted income (TK.) | Net Taxable Income ( Tk.) A | B | C | D=A*B*C | E | F=D-E Basic pay | 1,963 | 83.75 | 12.00 | 1,972,815 | - | 1,972,815 House rent | 982 | 83.75 | 12.00 | 986,910 | 300,000 | 686,910 Conveyance | 163 | 83.75 | 12.00 | 163,815 | 30,000 | 133,815 Medical | 164 | 83.75 | 12.00 | 164,820 | 120,000 | 44,820 Overseas Allowance | 10,109 | 83.75 | 12.00 | 10,159,545 | 10,159,545 Other, if any (give detail) | - Total Taxable Income | 13,447,905 | 450,000 | 12,997,905 Calculation of Tax Liability Tax calculation: First | 250,000 | 0% | - Next | 400,000 | 10% | 40,000 Next | 500,000 | 15% | 75,000 Next | 600,000 | 20% | 120,000 Next | 3,000,000 | 25% | 750,000 Balance | 8,247,905 | 30% | 2,474,372 Total Tax Liability | 12,997,905 | 3,459,372 Tax Already Paid | (496,254) month Calculation Month | months 19 July'16 to June '17 | 11.43 Note: 1. The assessee has been considered as resident. 2. Date of appointment: 19 July 2016. 3. The Finance Act 2016 is cosidered to calculate the above 4. The calculation shall be revised if other benefits avail. Previous Year Adjustment | - Tax For the Remaining 10 Month | 2,963,118 Balance | 296,312 [Mr. Sakamoto For 10 Months] Tax Calculation of Mr. Yukihiro Sakamoto (Technical General Manager) Computation of Taxable Income & Net Tax Liability Source of Income: Salaries_ U/S- 21 Income Year 2019-2020 Assessment Year: 2020-2021 Pay & Allowance | USD | Rate | Month | Amount of Income TK. | Amount of Exempted income (TK.) | Net Taxable Income ( Tk.) A | B | C | D=A*B*C | E | F=D-E Basic Salary | 2,200 | 84.5 | 10.42 | 1,936,958 | - | 1,936,958 House rent | 930 | 84.5 | 10.42 | 818,805 | 300,000 | 518,805 Conveyance | - | - | - Medical | 655 | 84.5 | 10.42 | 576,685 | 120,000 | 456,685 Overseas Allowance | - | - | - | - Total Taxable Income | 3,332,448 | 420,000 | 2,912,448 Calculation of Tax Liability Tax calculation: First | 250,000 | 0% | - Next | 400,000 | 10% | 40,000 Next | 500,000 | 15% | 75,000 Next | 600,000 | 20% | 120,000 Next | 1,162,448 | 25% | 290,612 Balance | 30% | - Total Tax Liability | 2,912,448 | 525,612 Tax Already Paid Through Challan | - Previous Year Adjustment | - Balance | 525,612 Tax to be paid from October 2019 to June 2019 (for 09 Months) | 58,401 [Security Clearance Purpose Tax] Income Year 2021-2022 Particulars | Income | Tax Rate | Tax New Salary | 332,500 | 30% | 76,475 | For June 13 to 30 Old Salary | 263,500 | 30% | 60,605 | For June 13 to 30 Need to Submit | 15,870 Income Year 2022-2023 Particulars | Total Tax for the year | Monthly | Tax for 3 months New Salary | 792,500 | 66,042 | 198,125 | For July 2022 to September 2022 Old Salary | 628,250 | 52,354 | 157,063 | For July 2022 to September 2022 Need to Submit | 41,063 Total need to submit | 56,933 [Uzuka San (Security Clearan (2)] Computation of Income Tax Liability remining: Name of the employer | :Masaru Uzuka E-TIN | : 164709536004 Designation | : Assistant Country Manager Name of the employer | : Tamurakoama & Co, Ltd. Address | : 4 Floor , No.60 , Garib-e-Newaz Avenue , Sector 13, Uttara, Dhaka, PO : 1230 Residential Status | : Resident Employment period | : 08-06.2022 Till Now (One year WP) Income Year | : 2022-2023 Assessment Year | : 2023-2024 Pay & Allowance | New Salary | Month | Amount of Income TK. A | B | C=A*B Basic Salary | 260,000 | 12 | 3,120,000 House rent | 50,000 | 12 | 600,000 Conveyance | 7,500 | 12 | 90,000 Medical | 15,000 | 12 | 180,000 Total Taxable Income | 332,500 | 3,990,000 Calculation of Tax Liability Tax calculation: First | 300,000 | 0% | - Next | 100,000 | 5% | 5,000 Next | 300,000 | 10% | 30,000 Next | 400,000 | 15% | 60,000 Next | 500,000 | 20% | 100,000 Balance | 2,390,000 | 25% | 597,500 Total Tax Liability | 3,990,000 | 792,500 | 66,042 52,354 628,250 13,688 164,250 41,063 Pay & Allowance | Old Salary | Month | Amount of Income TK. A | B | C=A*B Basic Salary | 220,000 | 3.6 | 792,000 House rent | 30,000 | 3.6 | 108,000 Conveyance | 3,500 | 3.6 | 12,600 Medical | 10,000 | 3.6 | 36,000 Total Taxable Income | 263,500 | 948,600 Calculation of Tax Liability Tax calculation: First | 300,000 | 0% | - Next | 100,000 | 5% | 5,000 Next | 300,000 | 10% | 30,000 Next | 248,600 | 15% | 37,290 Next | 20% | - Balance | 25% | - Total Tax Liability | 948,600 | 72,290 Tax need to deposit | 720,210 For the period of 13th June 2022 to 30th September 2022 [Uzuka San Tax Cal (AY23-24)] Computation of Total Income and Income Tax Liability: Name of the employer | :Masaru Uzuka E-TIN | : 164709536004 Designation | : Assistant Country Manager Name of the employer | : Tamurakoama & Co, Ltd. Address | : 4 Floor , No.60 , Garib-e-Newaz Avenue , Sector 13, Uttara, Dhaka, PO : 1230 Residential Status | : Resident Employment period | : 08-06.2022 Till Now (One year WP) Income Year | : 2022-2023 Assessment Year | : 2023-2024 Pay & Allowance | BDT | Month | Amount of Income TK. A | B | C=A*B Basic Salary | 220,000 | 3 | 660,000 House rent | 30,000 | 3 | 90,000 Conveyance | 3,500 | 3 | 10,500 Medical | 10,000 | 3 | 30,000 Total Taxable Income | 263,500 | 790,500 Pay & Allowance | BDT | Month | Amount of Income TK. A | B | C=A*B Basic Salary | 260,000 | 9 | 2,340,000 House rent | 50,000 | 9 | 450,000 Conveyance | 7,500 | 9 | 67,500 Medical | 15,000 | 9 | 135,000 Total Taxable Income | 332,500 | 2,992,500 Pay & Allowance | Total Salary Income | Amount of Exempted Income (TK.) | Net Taxable Income ( Tk.) A | B | C=A-B Basic Salary | 3,000,000 | - | 3,000,000 House rent | 540,000 | 300,000 | 240,000 Conveyance | 78,000 | 30,000 | 48,000 Medical | 165,000 | 120,000 | 45,000 Total Taxable Income | 3,783,000 | 3,333,000 Calculation of Tax Liability Tax calculation: First | 300,000 | 0% | - Next | 100,000 | 5% | 5,000 Next | 300,000 | 10% | 30,000 Next | 400,000 | 15% | 60,000 Next | 500,000 | 20% | 100,000 Balance | 1,733,000 | 25% | 433,250 Total Tax Liability | 3,333,000 | 628,250 Previous Year Adjustment | - Net Tax Liability for AY 2023-2024 | 628,250 Less: Tax paid since September-2022 | 243,081 Remaining Tax liability payable for AY 2023-2024 | 385,169 Tax liability Payable for the month of (July 2022 to June, 2023) | 55,024 | 277,476 165,072.43 [Uzuka San (Security Clearance)] Computation of Income Tax Liability remining: Name of the employer | :Masaru Uzuka E-TIN | : 164709536004 Designation | : Assistant Country Manager Name of the employer | : Tamurakoama & Co, Ltd. Address | : 4 Floor , No.60 , Garib-e-Newaz Avenue , Sector 13, Uttara, Dhaka, PO : 1230 Residential Status | : Resident Employment period | : 08-06.2022 Till Now (One year WP) Income Year | : 2022-2023 Assessment Year | : 2023-2024 Pay & Allowance | New Salary | Month | Amount of Income TK. A | B | C=A*B Basic Salary | 260,000 | 3.6 | 936,000 House rent | 50,000 | 3.6 | 180,000 Conveyance | 7,500 | 3.6 | 27,000 Medical | 15,000 | 3.6 | 54,000 Total Taxable Income | 332,500 | 1,197,000 Calculation of Tax Liability Tax calculation: First | 300,000 | 0% | - Next | 100,000 | 5% | 5,000 Next | 300,000 | 10% | 30,000 Next | 400,000 | 15% | 60,000 Next | 97,000 | 20% | 19,400 Balance | 0 | 25% | - Total Tax Liability | 1,197,000 | 114,400 Pay & Allowance | Old Salary | Month | Amount of Income TK. A | B | C=A*B Basic Salary | 220,000 | 3.6 | 792,000 House rent | 30,000 | 3.6 | 108,000 Conveyance | 3,500 | 3.6 | 12,600 Medical | 10,000 | 3.6 | 36,000 Total Taxable Income | 263,500 | 948,600 Calculation of Tax Liability Tax calculation: First | 300,000 | 0% | - Next | 100,000 | 5% | 5,000 Next | 300,000 | 10% | 30,000 Next | 248,600 | 15% | 37,290 Next | 20% | - Balance | 25% | - Total Tax Liability | 948,600 | 72,290 Tax need to deposit | 42,110 For the period of 13th June 2022 to 30th September 2022 [For 12 Months (Updated March20)] Tax Calculation of Mr. Yukihiro Sakamoto (Technical General Manager) Computation of Taxable Income & Net Tax Liability Source of Income: Salaries_ U/S- 21 Income Year 2019-2020 Assessment Year: 2020-2021 Pay & Allowance | USD/ JPY | Rate | Month | Amount of Income TK. | Amount of Exempted income (TK.) | Net Taxable Income ( Tk.) | 氏 名 | 坂本 行広 集計期間 | 2019/7/1～2020/3/31 A | B | C | D=A*B*C | E | F=D-E Basic Salary | 2,200 | 84.5 | 12.00 | 2,230,800 | - | 2,230,800 | Japan （JPY） | Bangladesh （BDT） House rent | 930 | 84.5 | 12.00 | 943,020 | 300,000 | 643,020 | 7/1/19 | 846,408 | 0.7785 | 658,929 | 264,318 Conveyance | - | - | - | - | 8/1/19 | 846,408 | 0.7785 | 658,929 | 264,318 Medical | 655 | 84.5 | 12.00 | 664,170 | 120,000 | 544,170 | 9/1/19 | 846,408 | 0.7785 | 658,929 | 264,318 Overseas Allowance | 13,384,128 | 0.7785 | - | - | - | 10,419,544 | 10/1/19 | 846,408 | 0.7785 | 658,929 | 264,318 Total Taxable Income | 3,837,990 | 420,000 | 13,837,534 | 11/1/19 | 859,025 | 0.7785 | 668,751 | 264,318 12/1/19 | 859,025 | 0.7785 | 668,751 | 264,318 Calculation of Tax Liability | 1/1/20 | 859,025 | 0.7785 | 668,751 | 267,000 Tax calculation: | 2/1/20 | 859,025 | 0.7785 | 668,751 | 267,000 First | 250,000 | 0% | - | 3/1/20 | 859,025 | 0.7785 | 668,751 | 267,000 Next | 400,000 | 10% | 40,000 | 4/1/20 | 859,025 | 0.7785 | 668,751 | 267,000 Next | 500,000 | 15% | 75,000 | 5/1/20 | 859,025 | 0.7785 | 668,751 | 267,000 Next | 600,000 | 20% | 120,000 | 6/1/20 | 859,025 | 0.7785 | 668,751 | 267,000 Next | 3,000,000 | 25% | 750,000 | 計 | 10,257,832 | 7,985,722 | 3,187,908 Balance | 9,087,534 | 30% | 2,726,260 Total Tax Liability | 13,837,534 | 3,711,260 | 夏賞与 | 1,802,972 | 0.7785 | 1,403,614 | 0 冬賞与 | 1,323,324 | 0.7785 | 1,030,208 | 0 Tax Already Paid Through Challan | 1,830,149 | 計 | 3,126,296 | 2,433,821 | 0 Previous Year Adjustment | - Balance | 1,881,111 | 合計 | 13,384,128 | 10,419,544 | 3,187,908 Tax to be paid (for 4 Months from February'20 to June'20) | 470,278 [For 12 Months (Backdated)] Tax Calculation of Mr. Yukihiro Sakamoto (Technical General Manager) Computation of Taxable Income & Net Tax Liability Source of Income: Salaries_ U/S- 21 Income Year 2019-2020 Assessment Year: 2020-2021 Pay & Allowance | USD/ JPY | Rate | Month | Amount of Income TK. | Amount of Exempted income (TK.) | Net Taxable Income ( Tk.) A | B | C | D=A*B*C | E | F=D-E Basic Salary | 2,200 | 84.5 | 12.00 | 2,230,800 | - | 2,230,800 House rent | 930 | 84.5 | 12.00 | 943,020 | 300,000 | 643,020 Conveyance | - | - | - | - Medical | 655 | 84.5 | 12.00 | 664,170 | 120,000 | 544,170 Overseas Allowance | 12,260,540 | 0.7769 | - | - | - | 9,525,214 Total Taxable Income | 3,837,990 | 420,000 | 12,943,204 Calculation of Tax Liability Tax calculation: First | 250,000 | 0% | - Next | 400,000 | 10% | 40,000 Next | 500,000 | 15% | 75,000 Next | 600,000 | 20% | 120,000 Next | 3,000,000 | 25% | 750,000 Balance | 8,193,204 | 30% | 2,457,961 Total Tax Liability | 12,943,204 | 3,442,961 Tax Already Paid Through Challan | 217,333 Previous Year Adjustment | - Balance | 3,225,628 Tax to be paid (for 8 Months from November 2019 to June 2020) | 403,204 [Sheet1] Tax Calculation of Mr. Kazumi Shimamura (Accounting Manager) Statement of Salaries U/S-56 Income Year: 2017-2018 Assessment Year: 2018-2019 Pay & Allowance | USD/JPY | Rate | Month | Amount of Income TK. | Amount of Exempted income (TK.) | Net Taxable Income ( Tk.) A | B | C | D=A*B*C | E | F=D-E Basic pay | 2,014 | 82 | 3.00 | 495,444 | 495,444 House rent | 1,008 | 82 | 3.00 | 247,968 | 247,968 Conveyance | 166 | 82 | 3.00 | 40,836 | 40,836 Medical | 170 | 82 | 3.00 | 41,820 | 41,820 Oversea Allowance | 2,678 | 82 | 3.00 | 658,788 | 658,788 Total Taxable Income | 1,484,856 | - | 1,484,856 Calculation of Tax Liability Tax calculation: Tax Rate for Non-Resident | 30% | - Total tax | 1,484,856 | 30% | 445,457 Tax Already Paid | 400,728 month Calculation Month | months 19 July'16 to June '17 | 11.43 Note: 1. The assessee has been considered as resident. 2. Date of appointment: 19 July 2016. 3. The Finance Act 2016 is cosidered to calculate the above 4. The calculation shall be revised if other benefits avail. Deficit | 44,729