[Car Rent VAT]
Car Rent
Particulars | DHK | CTG | Total | Adjusments
Feb,18 | 793,000 | 446,350 | 1,239,350 | (640,000) | 599,350
Mar,18 | 743,000 | 493,380 | 1,236,380 | (640,000) | 596,380
Apr,18 | 693,000 | 520,930 | 1,213,930 | (640,000) | 573,930
May,18 | 743,000 | 589,680 | 1,332,680 | (640,000) | 692,680
Jun,18 | 826,300 | 566,640 | 1,392,940 | (640,000) | 752,940
Jul,18 | 843,000 | 556,000 | 1,399,000 | (640,000) | 759,000
Aug,18 | 863,000 | 619,430 | 1,482,430 | (640,000) | 842,430
Total | 5,504,300 | 3,792,410 | 9,296,710.00 | (4,480,000) | 4,816,710 | 722,506.50
TDS | Not Applicable | Not Applicable
VAT | Not Applicable | 568,862
[PL_18 up to Aug,18]
* Red Marks are Non - Taxable
** Yellow Marks are Taxable | Under Section: | Applicable % of TDS | Applicable % of VDS
Feb 18 | Mar 18 | Apr 18 | May 18 | Jun 18 | Jul 18 | Aug 18 | TOTAL | Upto taka 25 lac | Above taka 25 lac
Ordinary Income/Expense
Income
Revenue from_KGDCL | 130,676,261.07 | 15,449,096.57 | 12,799,733.81 | 13,867,758.17 | 4,826,807.77 | 12,741,779.00 | 10,994,855.44 | 201,356,291.83
Revenue from_TGDCL | (10,754,746.48) | 23,819,773.59 | 67,645,810.23 | 29,066,493.61 | 15,631,202.59 | 28,471,418.33 | 10,070,182.26 | 163,950,134.13
Total Income | 119,921,514.59 | 39,268,870.16 | 80,445,544.04 | 42,934,251.78 | 20,458,010.36 | 41,213,197.33 | 21,065,037.70 | 365,306,425.96
Cost of Goods Sold
Cost of Goods Sold
CARRYING EXPENSES | 2,875,530.00 | 1,976,884.00 | 2,951,187.79 | 112,725.00 | 1,993,687.00 | 0.00 | 891,096.00 | 10,801,109.79
COST OF GOODS SOLD_OTHERS
Advertisement & Promotion | 23,000.00 | 30,000.00 | 70,500.00 | 25,000.00 | 16,000.00 | 25,000.00 | 0.00 | 189,500.00 | 53 K | 4% | 15% | 7,580 | 28,425
Car rent | 1,111,960.00 | 1,246,380.00 | 1,233,930.00 | 1,342,680.00 | 1,412,940.00 | 1,399,000.00 | 1,482,430.00 | 9,229,320.00 | 52AA | 3% | 4% | 15%
Insurance Expenses_TGDCL | 2,945,958.07 | 327,328.67 | 327,328.67 | 327,328.67 | 327,328.67 | 327,328.67 | 327,328.67 | 4,909,930.09
Professional fee_GP & SAKURA | 29,756,663.00 | 7,777,974.00 | 5,818,780.00 | 5,818,788.00 | 5,818,788.00 | 5,818,788.00 | 5,818,788.00 | 66,628,569.00 | 52 AA | 10% | 12% | 15%
Salary & Allowances_Project | 3,323,150.00 | 3,108,600.00 | 3,270,101.00 | 3,277,620.00 | 3,360,555.00 | 3,346,852.50 | 3,901,061.00 | 23,587,939.50 | See Annexure-A
Transportation Expenses | 150,750.00 | 98,468.00 | 126,136.00 | 81,182.00 | 79,521.00 | 122,993.00 | 79,633.00 | 738,683.00
Warehouse Rent | 356,500.00 | 76,500.00 | 76,500.00 | 76,500.00 | 76,500.00 | 76,500.00 | 76,500.00 | 815,500.00 | 53 A | 5% | 15%
Total COST OF GOODS SOLD_OTHERS | 37,667,981.07 | 12,665,250.67 | 10,923,275.67 | 10,949,098.67 | 11,091,632.67 | 11,116,462.17 | 11,685,740.67 | 106,099,441.59
FITTING & INSTALLATION EXPENSES | 52,080,727.00 | 20,737,022.00 | 25,238,929.70 | 20,832,739.70 | 16,169,945.00 | 16,946,083.00 | 12,085,139.17 | 164,090,585.57
RAW MATERIALS | 8,982,407.00 | 8,039,545.00 | 3,344,335.00 | 3,966,350.00 | 7,011,608.37 | 5,141,106.00 | 1,302,710.00 | 37,788,061.37
Total Cost of Goods Sold | 101,606,645.07 | 43,418,701.67 | 42,457,728.16 | 35,860,913.37 | 36,266,873.04 | 33,203,651.17 | 25,964,685.84 | 318,779,198.32
Total COGS | 101,606,645.07 | 43,418,701.67 | 42,457,728.16 | 35,860,913.37 | 36,266,873.04 | 33,203,651.17 | 25,964,685.84 | 318,779,198.32
Gross Profit | 18,314,869.52 | (4,149,831.51) | 37,987,815.88 | 7,073,338.41 | (15,808,862.68) | 8,009,546.16 | (4,899,648.14) | 46,527,227.64
Expense
Annual Membership Fee | 0.00 | 0.00 | 0.00 | 0.00 | 36,000.00 | 36,000.00 | 0.00 | 72,000.00
Bank Charges | 805.00 | 87.00 | 0.00 | 0.00 | 1,150.00 | 1,618.82 | 0.00 | 3,660.82
Consulting Fee | 138,000.00 | 241,500.00 | 80,500.00 | 1,104,000.00 | 138,000.00 | 225,500.00 | 253,000.00 | 2,180,500.00 | 52 AA | 10% | 12% | 15%
Depreciation Expense | 37,595.00 | 224,147.66 | 226,632.22 | 222,751.03 | 218,939.26 | 216,140.65 | 212,460.30 | 1,358,666.12
Electricity Bill- Dhk Br. | 7,473.00 | 8,703.00 | 19,573.00 | 30,557.00 | 24,262.00 | 27,564.00 | 36,187.00 | 154,319.00
Electricity Bill-Ctg. Br. | 10,656.00 | 10,474.00 | 24,300.00 | 24,540.00 | 25,200.00 | 19,968.00 | 18,276.00 | 133,414.00
Entertainment exp.- Dhk Br. | 0.00 | 0.00 | 7,029.00 | 0.00 | 12,683.00 | 0.00 | 6,000.00 | 25,712.00
Gas Bill- Ctg. Br. | 0.00 | 3,400.00 | 3,250.00 | 2,200.00 | 3,250.00 | 3,350.00 | 2,200.00 | 17,650.00
Gas Bill- Dhk Br. | 1,600.00 | 1,600.00 | 1,600.00 | 1,600.00 | 1,600.00 | 1,600.00 | 1,600.00 | 11,200.00
House Rent- Dhk Br. | 30,000.00 | 30,000.00 | 30,000.00 | 30,000.00 | 30,000.00 | 30,000.00 | 30,000.00 | 210,000.00 | 53 A | 5% | 0%
Insurance Exp.-Dhk Br. | 0.00 | 0.00 | 54,764.00 | 0.00 | 0.00 | 66,170.00 | 0.00 | 120,934.00
Internet & Network- Ctg. Br. | 7,500.00 | 11,500.00 | 12,086.00 | 6,500.00 | 8,000.00 | 6,000.00 | 6,000.00 | 57,586.00 | 52 AA | 10% | 12% | 15%
Internet & Network- Dhk Br. | 7,400.00 | 9,740.00 | 9,200.00 | 7,400.00 | 7,400.00 | 7,400.00 | 7,400.00 | 55,940.00 | 52 AA | 10% | 12% | 15%
Miscellaneous expenses- Dhk Br. | 1,600.00 | 1,050.00 | 1,800.00 | 400.00 | 400.00 | 400.00 | 400.00 | 6,050.00
Office Expenses- Ctg. Br. | 121,166.00 | 6,522.00 | 6,818.00 | 9,051.00 | 7,317.00 | 8,291.00 | 22,442.00 | 181,607.00
Office Expenses- Dhk Br. | 261,093.00 | 228,059.00 | 241,859.00 | 189,945.00 | 206,475.00 | 171,315.00 | 249,557.00 | 1,548,303.00
Office Rent- Ctg. Br | 105,000.00 | 105,000.00 | 105,000.00 | 105,000.00 | 105,000.00 | 105,000.00 | 105,000.00 | 735,000.00 | 53 A | 5% | 15%
Office Rent- Dhk Br. | 206,000.00 | 206,000.00 | 206,000.00 | 201,000.00 | 211,000.00 | 201,000.00 | 211,000.00 | 1,442,000.00 | 53 A | 5% | 15%
Printing & Stationaries-Ctg. Br | 16,795.00 | 60,405.00 | 64,041.00 | 26,266.00 | 23,593.00 | 23,145.00 | 35,284.00 | 249,529.00 | See Annexure-B
Printing & Stationaries-Dhk Br. | 169,290.00 | 159,641.00 | 113,050.00 | 109,850.00 | 36,960.00 | 190,510.00 | 70,670.00 | 849,971.00 | See Annexure-B
Repair & Maintainance-Dhk Br. | 12,000.00 | 2,680.00 | 22,640.00 | 14,470.00 | 32,481.00 | 8,110.00 | 6,900.00 | 99,281.00
Salary & Allowances- Ctg. Br. | 120,000.00 | 225,080.00 | 252,169.00 | 197,836.00 | 199,680.00 | 200,374.50 | 201,526.00 | 1,396,665.50 | See Annexure-A
Salary & Allowances- Dhk Br. | 197,000.00 | 276,320.00 | 290,675.00 | 291,344.00 | 298,716.00 | 297,498.00 | 306,104.00 | 1,957,657.00 | See Annexure-A
Security Expenses- Ctg. Br. | 16,500.00 | 16,500.00 | 16,500.00 | 16,500.00 | 16,500.00 | 16,500.00 | 16,500.00 | 115,500.00
Tax & Duty- Dhaka Br. | 95,421.00 | 46,622.00 | 103,711.00 | 0.00 | 0.00 | 155,539.00 | 1,721,904.00 | 2,123,197.00
Telephone & Mobile Exp.-Ctg. Br | 304.00 | 578.00 | 500.00 | 1,250.00 | 2,700.00 | 1,000.00 | 2,300.00 | 8,632.00
Telephone & Mobile Exp.-Dhk Br. | 4,184.00 | 3,500.00 | 4,684.00 | 15,624.00 | 4,945.00 | 3,784.00 | 2,984.00 | 39,705.00
Transportation exp.- Ctg Br. | 71,753.00 | 62,690.00 | 20,593.00 | 21,474.00 | 33,602.00 | 28,637.61 | 29,556.00 | 268,305.61
Total Expense | 1,639,135.00 | 1,941,798.66 | 1,918,974.22 | 2,629,558.03 | 1,685,853.26 | 2,052,415.58 | 3,555,250.30 | 15,422,985.05
Net Ordinary Income | 16,675,734.52 | (6,091,630.17) | 36,068,841.66 | 4,443,780.38 | (17,494,715.94) | 5,957,130.58 | (8,454,898.44) | 31,104,242.59
Other Income/Expense
Other Income
Non-Operating Income | 3,010.00 | 2,000.00 | 2,300.00 | 270.00 | 7,998.00 | 3,000.00 | 0.00 | 18,578.00
Total Other Income | 3,010.00 | 2,000.00 | 2,300.00 | 270.00 | 7,998.00 | 3,000.00 | 0.00 | 18,578.00
Other Expense
Misc._Adjustments of other exp. | 2,538,408.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 2,538,408.00
Total Other Expense | 2,538,408.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 2,538,408.00
Net Other Income | (2,535,398.00) | 2,000.00 | 2,300.00 | 270.00 | 7,998.00 | 3,000.00 | 0.00 | (2,519,830.00)
Net Income | 14,140,336.52 | (6,089,630.17) | 36,071,141.66 | 4,444,050.38 | (17,486,717.94) | 5,960,130.58 | (8,454,898.44) | 28,584,412.59
[ALL EXPENSES]
Helios Holdings Ltd.
Jun 17 | Jul 17 | Aug 17 | Sep 17 | Oct 17 | Nov 17 | Dec 17 | Jan 18 | TOTAL
Expense | Under Section: | Applicable % of TDS | Applicable % of VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS
Advertisement | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Bank Charges | - | - | - | - | - | - | - | - | -
Car Rent | - | - | - | - | - | - | - | - | - | - | -
Construction Fee | - | - | - | - | - | - | - | - | - | - | -
Cash Transfer | - | - | - | - | - | - | - | - | - | - | -
Courier Charge | - | - | - | - | - | - | - | - | - | - | -
Custom Duty | - | - | - | - | - | - | - | - | - | - | -
Daily Allowance | - | - | - | - | - | - | - | -
Electricity Bill | - | - | - | - | - | - | - | - | - | - | -
Entertainment Expense | - | - | - | - | - | - | - | - | - | - | -
Gas Bill | - | - | - | - | - | - | - | - | - | - | -
House Rent | - | - | - | - | - | - | - | - | - | - | -
Insurance Expense | - | - | - | - | - | - | - | - | - | - | -
Internet and Networks | - | - | - | - | - | - | - | - | - | - | -
Maintenance | - | - | - | - | - | - | - | - | - | - | -
Miscellaneous Expense | - | - | - | - | - | - | - | - | - | - | -
Office Expense | - | - | - | - | - | - | - | - | - | - | -
Office Rent | - | - | - | - | - | - | - | - | - | - | -
Office Supplies | - | - | - | - | - | - | - | - | - | - | -
Postage & Courier | - | - | - | - | - | - | - | - | - | - | -
Legal Expense | - | - | - | - | - | - | - | - | - | - | -
Membership Fee | - | - | - | - | - | - | - | - | - | - | -
Printing | - | - | - | - | - | - | - | - | - | - | -
Promotion | - | - | - | - | - | - | - | - | - | - | -
Repairs and Maintenance | - | - | - | - | - | - | - | - | - | - | -
Salary & Allowance | - | - | - | - | - | - | - | - | - | - | -
Security expense | - | - | - | - | - | - | - | - | - | - | -
Service Charge | - | - | - | - | - | - | - | - | - | - | -
Tax & Duty | - | - | - | - | - | - | - | - | - | - | -
Telephone & Mobile exp | - | - | - | - | - | - | - | - | - | - | -
Training Fee | - | - | - | - | - | - | - | - | - | - | -
Travelling Expense (Domestic) | - | - | - | - | - | - | - | - | - | - | -
Travelling Expense (Overseas) | - | - | - | - | - | - | - | - | - | - | -
Chittagong Branch - Other | - | - | - | - | - | - | - | - | - | - | -
Professional Fee | - | - | - | - | - | - | - | - | -
Warehouse Rent | - | - | - | - | - | - | - | - | - | - | -
Wharehouse Rent | - | - | - | - | - | - | - | - | - | - | -
TOTAL EXPENSES | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
[TAXABLE EXPENSES]
Helios Holdings Ltd.
TDS & VDS Payable Upto 31st January, 2018
Expense | Under Section: | Applicable % of TDS | Applicable % of VDS | February, 18 | March, 18 | April, 2018 | May, 2018 | June, 2018 | July, 2018 | August, 20188 | September | Accumulated billing amounts | TOTAL TDS PAYABLE | TOTAL VDS PAYABLE
Upto taka 25 lac | Above taka 25 lac | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS | Chittagong Branch | Dhaka Branch | Total of Ctg & Dhk | TDS | VDS
Advertisement | 53 K | 4% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Car Rent | 52AA | 3% | 4% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
House Rent | 53 A | 5% | 0% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Insurance Expense | 52AA | 10% | 12% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Internet and Networks | 52 AA | 10% | 12% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Office Rent | 53 A | 5% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Office Supplies | Slab rate | 0% | 0% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 280,747 | -
Legal Expense | 52 AA | 10% | 12% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Promotion | 53 K | 4% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Raw Materials | Slab rate
Salary & Allowance | Average Rate | 0% | 0% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Security expense | 52 AA | 2% | 2% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Service Charge | 52Q | 2% | 2% | 0% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Professional Fee | 52 AA | 10% | 12% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Warehouse Rent | 53 A | 5% | 15% | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
TOTAL | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 280,747 | -
[doc for re-calculation17-18]
Tax calcuration (From Feb 2018 till June 2018: 5months)
1 | 2 | 3 | 4 | 17 | 18 | 19 | 20 | 21 | 22 | 31 | 32 | 39
Employee # | D-0 | D-1 | D-4 | D-5 | D-18 | D-19 | D-20 | D-21 | D-22 | D-23 | D-3 | C-1 | C-10
Joined date | 3/19/18 | 4/17/18 | 1/1/18
monthly amount at this period | 300,000 | 70,000 | 46,000 | 46,000 | 100,000 | 55,000 | 120,000 | 60,000 | 105,000 | 100,000 | 50,000 | 40,000 | 150,000
[Tax Calculation 18-19]
TOYOSHIMA & CO., LTD.
Computation of Income and Tax Liability
Income year 2018-2019
Assessmnet year 2019 - 2020
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10
Name of Employees | Md.Abidur Rahman | Robin Borua | Mohammad Asaduzzaman Khan | Md.Rasel | Md.Mossadequl Haque | Md.Jamal Hossain | Didarul Alom | Sihab Ahmed | Md.Kamrul Hasan | Shunther
TIN Number
Income from Salary:
For the month from Oct '18 - Jun '19
Basic salary: | 810,000 | 648,000 | 306,000 | 261,000 | 232,200 | 210,600 | 178,200 | 162,000 | 118,800 | 59,400
A | House rent allowance | 405,000 | 324,000 | 153,000 | 130,500 | 116,100 | 105,300 | 89,100 | 81,000 | 59,400 | 29,700
Less: Exempt (50% of basic) or (Tk. 25,000 per month) | 300,000 | 300,000 | 153,000 | 130,500 | 116,100 | 105,300 | 89,100 | 81,000 | 59,400 | 29,700
whichever is lower | 105,000 | 24,000 | - | - | - | - | - | - | - | -
B | Conveyance allowance | 54,000 | 43,200 | 20,400 | 17,400 | 15,480 | 14,040 | 11,880 | 10,800 | 7,920 | 3,960
Less: Exempt | 30,000 | 30,000 | 20,400 | 17,400 | 15,480 | 14,040 | 11,880 | 10,800 | 7,920 | 3,960
24,000 | 13,200 | - | - | - | - | - | - | - | -
C | Medical allowance | 81,000 | 64,800 | 30,600 | 26,100 | 23,220 | 21,060 | 17,820 | 16,200 | 11,880 | 5,940
Less: Exempt (10% of basic) or Tk. 120,000 whichever is lower | 81,000 | 64,800 | 30,600 | 26,100 | 23,220 | 21,060 | 17,820 | 16,200 | 11,880 | 5,940
- | - | - | - | - | - | - | - | - | -
D | Bonus | 45,000 | 36,000 | 18,000 | 15,000 | 12,900 | 11,700 | 9,900 | 9,000 | 6,600 | 3,300
45,000 | 36,000 | 18,000 | 15,000 | 12,900 | 11,700 | 9,900 | 9,000 | 6,600 | 3,300
E= (A+B+C+D) | Total Taxable Income of Salary | 984,000 | 721,200 | 324,000 | 276,000 | 245,100 | 222,300 | 188,100 | 171,000 | 125,400 | 62,700
Taxable/x | TRUE | TRUE | TRUE | TRUE | FALSE | FALSE | FALSE | FALSE | FALSE | FALSE
Tax Calculation:
On 1st | Tk. | 250000 | @ | Nil | - | - | - | - | - | - | - | - | - | -
On next | Tk. | 400000 | @ | 10% | 40,000 | 40,000 | 7,400 | 2,600 | - | - | - | - | - | -
On next | Tk. | 500000 | @ | 15% | 50,100 | 10,680 | - | - | - | - | - | - | - | -
On next | Tk. | 600000 | @ | 20% | - | - | - | - | - | - | - | - | -
On next | Tk. | 3000000 | @ | 25% | - | - | - | - | - | - | - | - | - | -
On next | Tk. | Balance Amount | @ | 30% | - | - | - | - | - | - | - | - | - | -
F | Gross tax liability | 90,100 | 50,680 | 7,400 | 2,600 | - | - | - | - | - | -
Minimum Tax Liability | 5,000 | 5,000 | 5,000 | 5,000 | - | - | - | - | - | -
Monthly Payable Amount | 10,011 | 5,631 | 822 | 556 | - | - | - | - | - | -
Rebate on Investment allowance:
(25% of total income Tk. | 246,000 | 180,300 | 81,000 | 69,000 | 61,275 | 55,575 | 47,025 | 42,750 | 31,350 | 15,675
or actual investment Tk. | 100% | 246,000 | 180,300 | 81,000 | 69,000 | 61,275 | 55,575 | 47,025 | 42,750 | 31,350 | 15,675
G | or Tk. 15,000,000 whichever is lower) X (15% or 15%, 12% & 10%) | 246,000 | 180,300 | 81,000 | 69,000 | 61,275 | 55,575 | 47,025 | 42,750 | 31,350 | 15,675
Investment Rebate Calculation
On 1st | Tk. | 250000 | @ | 15% | 37,500 | 27,045 | 12,150 | 10,350 | 37,500 | 37,500 | 7,054 | 6,413 | 4,703 | 2,351
On next | Tk. | 500000 | @ | 12% | (480) | 60,000 | (23,331)
On next | Tk. | Balance amount | @ | 10% | (68,873)
H | Allowable investment Tax Rebate | 37,020 | 27,045 | 12,150 | 10,350 | 28,628 | 14,169 | 7,054 | 6,413 | 4,703 | 2,351
I | AIT on Vehicle Registration | - | - | - | - | - | - | - | - | - | -
J= ( H+I ) | Total deduction | 37,020 | 27,045 | 12,150 | 10,350 | 28,628 | 14,169 | 7,054 | 6,413 | 4,703 | 2,351
K= ( F-J ) | Net Tax Liability | 53,080 | 5,000 | 5,000 | 5,000 | (28,628) | (14,169) | (7,054) | (6,413) | 5,000 | 5,000
L= ( K/12 ) | Monthly deduction from employees salary by tk. | 4,423 | 417 | 417 | 417 | (2,386) | (1,181) | (588) | (534) | 417 | 417 | Per month TDS | 1,818.10
Concern Month | 5
Note: If Tax not deducted previously then the Net Tax Liability amount should be divided by the remaining month covering July to June of the related Financial Year (FY). | Total | 9,091
*Note: Special Allowance is fully exempted if it expended for official purpose.
(8,080) | 31,000 | 13,000 | 10,000 | 41,528 | 25,869 | 16,954 | 15,413 | 1,600 | (1,700)
5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5
22,117 | 2,083 | 2,083 | 2,083 | (11,928) | (5,904) | (2,939) | (2,672) | 2,083 | 2,083 | 9,091
For preparing the TDS Challan
D-18 | 52,092 | D-18 | 5,379 | 57,471
D-1 | 2,083 | D-1 | 1,921 | 4,004
D-4 | 2,083 | D-4 | 833 | 2,917
D-5 | 2,083 | D-5 | 833 | 2,917
D-0 | 201,563 | D-0 | 80,625 | 282,188
D-20 | 25,272 | D-20 | 10,767 | 36,038
D-23 | 8,821 | D-23 | 5,379 | 14,201
D-22 | 14,549 | D-22 | 6,437 | 20,986
D-3 | 2,083 | D-3 | 833 | 2,917
C-1 | 2,083 | C-1 | 833 | 2,917
C-10 | 51,426 | C-10 | 22,967 | 74,393
C-11 | 2,083 | C-11 | 2,083
D-19 | 4,322 | 4,322
D-21 | 833 | 833
508,186
[Tax Calculation ]
TOYOSHIMA & CO., LTD.
Computation of Income and Tax Liability
Income year 2018-2019
Assessmnet year 2019 - 2020 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10
Name of Employees | Md.Abidur Rahman | Robin Barua | Mohammad Asaduzzaman Khan | Md.Rasel | Md.Mosaddequl Haque | Md.Jamal Hossain | Didarul Alom | Sihab Ahmed | Md.Kamrul Hasan | Shunther | Total
TIN Number
Income from Salary:
Basic salary:
For the month from Oct '18 - Jun '19 | 810,000 | 648,000 | 306,000 | 253,161 | 232,200 | 210,600 | 189,000 | 162,000 | 118,800 | 59,400 | 2,989,161
House rent allowance | 405,000 | 324,000 | 153,000 | 126,581 | 116,100 | 105,300 | 94,500 | 81,000 | 59,400 | 29,700 | 1,494,581
Less: Exempt (50% of basic) or (Tk. 25,000 per month) whichever is lower | 300,000 | 300,000 | 153,000 | 126,581 | 116,100 | 105,300 | 94,500 | 81,000 | 59,400 | 29,700
105,000 | 24,000 | - | - | - | - | - | - | - | -
Conveyance allowance | 54,000 | 43,200 | 20,400 | 16,877 | 15,480 | 14,040 | 12,600 | 10,800 | 7,920 | 3,960 | 199,277
Less: Exempt | 30,000 | 30,000 | 20,400 | 16,877 | 15,480 | 14,040 | 12,600 | 10,800 | 7,920 | 3,960
24,000 | 13,200 | - | - | - | - | - | - | - | -
Medical allowance | 81,000 | 64,800 | 30,600 | 25,316 | 23,220 | 21,060 | 18,900 | 16,200 | 11,880 | 5,940 | 298,916
Less: Exempt (10% of basic) or Tk. 120,000 whichever is lower | 81,000 | 64,800 | 30,600 | 25,316 | 23,220 | 21,060 | 18,900 | 16,200 | 11,880 | 5,940
- | - | - | - | - | - | - | - | - | -
Other Allowance | 60,318 | 26,631 | 5,004 | 5,004
Festival Bonus | 45,000 | 36,000 | 18,000 | 15,000 | 12,900 | 11,700 | 10,500 | 9,000 | 6,600 | 3,300 | 168,000
Total Taxable Income of Salary | 1,044,318 | 747,831 | 329,004 | 273,165 | 245,100 | 222,300 | 199,500 | 171,000 | 125,400 | 62,700 | 5,149,935
Taxable? | TRUE | TRUE | TRUE | TRUE | FALSE | FALSE | FALSE | FALSE | FALSE | FALSE
Tax Calculation:
On 1st | Tk. | 250000 | @ | Nil | - | - | - | - | - | - | - | - | - | -
On next | Tk. | 400000 | @ | 10% | 40,000 | 40,000 | 7,900 | 2,317
On next | Tk. | 500000 | @ | 15% | 59,148 | 14,675
On next | Tk. | 600000 | @ | 20%
On next | Tk. | 3000000 | @ | 25%
On next | Tk. | Balance Amount | @ | 30%
Gross tax liability | 99,148 | 54,675 | 7,900 | 2,317 | - | - | - | - | - | -
Rabbet on Investment allowance:
(25% of total income Tk. | 261,080 | 186,958 | 82,251 | 68,291
or actual investment Tk. | 100% | 261,080 | 186,958 | 82,251 | 68,291
or Tk. 15,000,000 whichever is lower) X (15% or 15% & 12%) | 38,830 | 28,044 | 12,338 | 10,244
Net Tax Liability | 60,318 | 26,631 | (4,438) | (7,927)
Unpaid Tax /Due Tax | 60,318 | 26,631 | 5,000 | 5,000
Monthly deducted by Company | 6,702 | 2,959 | 556 | 556 | - | - | - | - | - | -
243,051 | 39823 | 66809 | 49557 | 33365 | 24303 | 4170
[Prof. Fee for GP & Sakura]
3,922,741
161,000
6,422,741
31,272,896
3,952,741
45,732,119
[dhk-02]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advance | - | 1,000,000
Advanced (Toyokeiki) | - | 63,000
Advanced Office Supply(Toyokeiki) | - | 1,900
Car Rent | - | 793,000
Cash | 4,422,741 | -
Cash Transfer | - | 1,400,000
Electricity Bill | - | 7,473
Fix Assets | - | 203,000
Gas | - | 1,600
House Rent | - | 30,000
Income | 3,010 | -
Internet & Networks | - | 7,400
Land Pnone | - | 184
Maintainance | - | 12,000
Miscellaneous Expense | - | 1,600
Mobile | - | 4,000
Office Expense | - | 260,203
Office Rent | - | 206,000
Office Supply | - | 168,500
Opening Balance | - | -
Printing | - | 790
Professional fee | - | 3,922,741
Promotion | - | 23,000
Raw Materials | - | 192,579
Salary | - | 3,269,800
Salary Advanced (Toyokeiki) | - | 197,000
Service Charge | - | 115
Tax & Duty | - | 890
Travelling Expense (Domestic) | - | 150,750
Warehouse Rent | - | 36,500
Grand Total | 4,425,751 | 11,954,025
[dhk-03]
Row Labels | Sum of 支出(Expense)
Advanced (Toyokeiki) | 93,700
Car Rent | 743,000
Cash | -
Cash Transfer | 1,600,000
Electricity Bill | 8,703
Fix Assets | 330
Gas | 1,600
House Rent | 30,000
Income | -
Internet & Networks | 9,740
Maintainance | 2,680
Miscellaneous Expense | 1,050
Mobile | 3,500
Office Expense | 221,559
Office Rent | 206,000
Office Supply | 152,301
Opening Balance | -
Printing | 7,340
Professional Fee | 161,000
Promotion | 30,000
Raw Materials | 102,460
Salary | 45,100
Salary | 3,408,900
Salary Advanced (Toyokeiki) | 197,000
Service charge | 6,500
Tax and Duty | 46,622
Travelling Expense (Domestic) | 98,468
Warehouse Rent | 36,500
Grand Total | 7,214,053
[dhk-04]
Row Labels | Sum of 支出(Expense)
Advanced (Toyokeiki) | 81,600
Car Rent | 693,000
Cash | -
Cash Transfer | 1,700,000
Construction cost | 35,000
Courier | 1,445
Electricity Bill | 19,573
Entertainment Expense | 7,029
Fix Assets | 111,000
Gas | 1,600
House Rent | 30,000
Income | -
Insurance Fee | 54,764
Internet & Networks | 9,200
Land Pnone | 184
Maintainance | 21,400
Miscellaneous Expense | 1,800
Mobile | 4,500
Office Expense | 240,414
Office Rent | 206,000
Office Supply | 111,096
Opening Balance | -
Printing | 1,954
Professional fee | 6,422,741
Promotion | 70,500
Raw Materials | 157,920
Salary | 2,744,845
Salary | 888,600
Salary Advanced (Toyokeiki) | 212,000
Tax and Duty | 103,711
Travelling Expense (Domestic) | 128,835
Warehouse Rent | 36,500
Grand Total | 14,097,211
[dhk-05]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advanced (Toyokeiki) | - | 60,000
Car rent | - | 743,000
Cash | 45,611,896 | -
Cash Transfer | - | 2,000,000
Courier | - | 30
Electricity Bill | - | 30,557
Gas | - | 1,600
House rent | - | 30,000
Internet & Networks | - | 7,400
Maintainance | - | 14,170
Miscellaneous Expense | - | 400
Mobile | - | 15,624
Office expence | - | 170,000
Office Expense | - | 19,600
Office Rent | - | 201,000
Office Supply | - | 109,850
Opening Balance | - | -
Printing | - | 315
Professional fee | - | 31,272,896
Promotion | - | 25,000
Raw Materials | - | 95,130
Salary | - | 3,641,800
Salary Advanced (Toyokeiki) | - | 238,000
Travelling Expense (Domestic) | - | 81,182
Warehouse Rent | - | 36,500
Grand Total | 45,611,896 | 38,794,054
[dhk-06]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advanced (Toyokeiki) | - | 89,600
Car rent | - | 826,300
Cash Transfer | - | 1,600,000
Construction Expense | - | 1,000
Courier | - | 1,445
Electricity Bill | - | 24,262
Entertainment Expense | - | 12,683
Gas | - | 1,600
House rent | - | 30,000
Income | 2,000 | -
Internet & Networks | - | 7,400
Maintainance | - | 13,200
Miscellaneous Expense | - | 400
Mobile | - | 3,500
Office expence | - | 28,600
Office Expense | - | 177,825
Office Rent | - | 211,000
Office Supply | - | 36,960
Opening Balance | - | -
Printing | - | 50
Raw Materials | - | 136,110
Salary | - | 3,733,950
Salary Advanced (Toyokeiki) | - | 254,000
Travelling Expense (Domestic) | 5,998 | 79,521
Warehouse Rent | - | 36,500
Grand Total | 7,998 | 7,305,906
[dhk-07]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advance | - | 150,000
Advanced (Toyokeiki) | - | 101,000
Car rent | - | 843,000
Cash | 10,300,000 | -
Cash Transfer | - | 1,350,000
Courier | - | 20
Electricity Bill | - | 27,564
Gas | - | 1,600
House rent | - | 30,000
Income | 3,000 | -
Insurance Fee | - | 66,170
Internet & Networks | - | 7,400
Land Pnone | - | 184
Maintainance | - | 5,560
Maintenance | - | 500
Miscellaneous Expense | - | 400
Mobile | - | 3,600
Office Expense | - | 171,295
Office Rent | - | 201,000
Office Supply | - | 172,223
Opening Balance | - | -
Printing | - | 18,287
Professional fee | - | 3,952,741
Promotion | - | 25,000
Raw Materials | - | 1,560
Salary | - | 3,718,725
Salary Advanced (Toyokeiki) | - | 254,000
Tax & Duty | - | 155,539
Travelling Expense (Domestic) | - | 122,993
Warehouse Rent | - | 36,500
Grand Total | 10,303,000 | 11,416,861
[dhk-08]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advanced (Toyokeiki) | - | 64,125
Car rent | - | 863,000
Cash | 7,500,000 | -
Cash Transfer | - | 1,700,000
Construction cost | - | 176,390
Courier | - | 30
Electricity Bill | - | 36,187
Entertainment Expense | - | 6,000
Fittings&Installation expense | - | 43,300
Gas | - | 1,600
House rent | - | 30,000
Internet & Networks | - | 7,400
Land Pnone | - | 184
Maintainance | - | 5,900
Miscellaneous Expense | - | 400
Mobile | - | 2,800
Office Expense | - | 249,527
Office Rent | - | 211,000
Office Supply | - | 70,650
Opening Balance | - | -
Printing | - | 20
Salary | - | 3,826,300
Salary Advanced (Toyokeiki) | - | 204,000
Tax & Duty | - | 690
Travelling Expense (Domestic) | - | 79,633
Warehouse Rent | - | 36,500
Grand Total | 7,500,000 | 7,615,636
[ctg-02]
Row Labels | Sum of Inflow | Sum of Out Flow
Advance (TOYOKEIKI) | 116,139
Car rent | 446,350
Cash transfer | 1,400,000
Electricity Bill | 10,656
Fixed Assets | 2,500
Internet&Network | 7,500
Mobile/Land Phone | 304
Office Expense | - | 21,166
Office Rent | 105,000
Office Supply | - | 10,095
Opening balance
Printing | - | 6,700
Raw Materials | - | 1,066,130
Security Expense | 16,500
Traveling Expenses(Domestic) | - | 71,753
(blank) | 100,000
Grand Total | 1,400,000 | 1,980,793
[ctg-03]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advance (Toyokeiki) | 123,344
Car Rent | 493,380
Cash Transfer | 1,600,000
Electricity Bill | 10,474
Fixed Asset | 62,350
Gas | 3,400
Internet&Network | 11,500
Mobile/Land Phone | 578
Office Expense | 6,522
Office Rent | 105,000
Office Supply | 51,285
Opening Balance | - | -
Printing | 9,120
Raw materials | 1,006,485
Salary | 31,000
Security Expense | 16,500
Traveling Expenses(Domestic) | 62,690
Grand Total | 1,600,000 | 1,993,628
[ctg-04]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advance (Toyokeiki) | - | 116,384
Car rent | - | 520,930
Cash Transfer | 1,700,000 | -
Electricity Bill | - | 24,300
Fixed Asset | - | 6,000
Gas | - | 1,050
Gas | - | 1,100
Gas Bill | - | 1,100
Internet & Network | - | 12,086
Maintainance | - | 1,240
Mobile/Land phone | - | 500
Office Expense | - | 6,818
Office Rent | - | 105,000
Office Supply | - | 55,890
Opening Balance | - | -
Printing | - | 8,151
Raw Materials | - | 696,315
Salary | - | 54,500
Security Expense | - | 16,500
Traveling Expenses(Domestic) | - | 20,593
(blank) | - | -
Grand Total | 1,700,000 | 1,648,457
[ctg-05]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advance (Toyokeiki) | - | 130,613
Car Rent | - | 589,680
Cash Transfer | 2,000,000 | -
Construction cost | - | 2,400
Electricity Bill | - | 24,540
Fix Assests | - | 1,880
Gas | - | 2,200
Income | 270 | -
Internet & Network | - | 6,500
Mobile/Land phone | - | 1,200
Office Expense | - | 5,121
Office Rent | - | 105,000
Office Supply | - | 17,470
Opening Balance | - | -
Printing | - | 8,796
Raw Materials | - | 679,620
Security Expense | - | 16,500
Travelling Expenses(Domestic) | - | 21,474
Grand Total | 2,000,270 | 1,612,994
[ctg-06]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advance (Toyokeiki) | - | 128,135
Advertisement | - | 16,000
Car Rent | - | 566,640
Cash Transfer | 1,600,000 | -
Courier | - | 150
Electricity Bill | - | 25,200
Fixed Assets | - | 37,800
Gas | - | 3,250
Internet & Network | - | 8,000
Maintenance | - | 19,281
Mobile/Land phone | - | 2,550
Office Expense | - | 7,317
Office Rent | - | 105,000
Office Supply | - | 12,145
Opening Balance | - | -
Printing | - | 11,448
Raw Materials | - | 595,100
Security Expense | - | 16,500
Travelling Expenses(Domestic) | - | 33,602
Grand Total | 1,600,000 | 1,588,118
[ctg-07]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advance (Toyokeiki) | - | 128,936
Car Rent | - | 556,000
Cash Transfer | 1,350,000 | -
Courier | - | 80
Electricity Bill | - | 19,968
Fixed Assets | - | 800
Gas | - | 3,350
Internet & Network | - | 6,000
Maintenance | - | 2,050
Mobile/Land phone | - | 1,000
Office Expense | - | 8,211
Office Rent | - | 105,000
Office Supply | - | 18,665
Opening Balance | - | -
Printing | - | 43,876
Raw Materials | - | 855,350
Salary | - | 1,000
Security Expense | - | 16,500
Travelling Expenses(Domestic) | - | 28,638
Grand Total | 1,350,000 | 1,795,424
[ctg-08]
Row Labels | Sum of 収入(Revenue)2 | Sum of 支出(Expense)2
Advance (Toyokeiki) | - | 132,433
Car Rent | - | 619,430
Cash Transfer | 2,200,000 | -
Electricity Bill | - | 18,276
Gas | - | 2,200
Internet & Network | - | 6,000
Maintenance | - | 1,000
Mobile/Land phone | - | 2,300
Office Expense | - | 4,231
Office Expenses | - | 1,861
Office Rent | - | 105,000
Office Supply | - | 16,350
Opening Balance
Printing | - | 35,284
Raw Materials | - | 906,710
Security Expense | - | 16,500
Travelling Expenses(Domestic) | - | 29,556
Grand Total | 2,200,000 | 1,897,131