[Entity Information]
Basic Information
Trade Name | Scroll Bangladesh Co., Ltd.
Entity Type | Limited Cpmpany
Incorporation Date | No
Incorporation Certificate No. | No
Authorized Capital (Tk.) | No
Paid-Up Capital (Tk.) | No
Share Money Deposit (Tk.) | No
Loan from Parent Company (Tk.)
Loan from Other Sourcers (Tk.) | No
Registered Address in Form-XII
Share Certificate/Common Seal | No
Other Registration Documents (Member Register, Register of Directors, Register of Mortgage & Charges, Register of Contract with Directors, Register of Debenture holders, Minute Book, Register of Share Transfer.) | No
Shareholders/Directors Information | Name | Shareholding Position (Tk.) | Address
1: Shareholder
2: Shareholder
Name | Position | Address | Entity Name (if nominee)
1: Director
2: Director
3: Director
E-TIN | 156270801793
E-TIN Address | Taher Shopping Center, Level # 11, Plot # 10, Gulshan South, Gulshan-2, Gulshan, Dhaka, PO : 1212
BIN | No
BIN Address | No
Trade License No. | No
Trade License Registered Address | No
Expiry Date of Trade License | No
BIDA registration No. | No
BIDA registration Category | Liaison Office
BIDA Permission No. (in case of Liaison Office & Branch Office) | Ref No: OPN-17Apr2019-00001
BIDA Permission Expiry Date | 4/20/22
Import Registration Number (IRC) | No
Last update date of IRC | No
Expiry Date of Import Registration | No
Export Registration Number (ERC) | No
Last update date of ERC | No
Expiry Date of Export Registration | No
Bank (Authorized Dealer) | Prime Bank Limited
Bank (Authorized Dealer) Branch | Gulshan Branch
Bank (Authorized Dealer) Account Number | 2118117022777
Bank (Other), if any
Bank (Other) Branch | No
Bank (Other) Account Number | No
HR
Salary Inclement Timing | No
Evaluation System | No
Bonus Timing | Two Times (Eid-Ul-Fitr & Eid-Ul-Adha)
Salary Calculation Period | 26th to 25th day of every month
Payment Date of Salary | 25th day of every month
Proper Appointment Letter | Yes
Service Rules (Yes/No) | No
Service Rules (If yes, properly prepared or not) | Yes
Provident Fund | No
Trust Deed Registration, if PF exists | No
Employee Number (Bangladeshi) | 4
Individual Income Tax Applicable Employee Number (Bangladeshi) | 3
Employee Status Maintenance | No
Foreigner Number with Work Permit
Details of Work Permit
Work Permit Holder Name (1)
Registered Position
Expiry Date
Visa Type
Account
Year End | June
Monthly Closing Date | End of Month
Chart of Standard Accounts | Yes
Agreement
Rent | Office Rent, House Rent, Car Rent
Others | Consulting Service with TCF
Basis of Account Recognition | Accrual basis
Fixed Assests Register | No
Inventory List | No
Inventory Valuation Method | No
Proper Maintenance of Supplier Information | No
Proper Maintenance of Customer Information | No
Auditor | Mohammad Ata Karim & Co.
Audit Submission | Yes
Last Audit | Yes
FDI or Quarterly Return Submission | Yes
Last FDI or Quarterly Return Submission | 3/31/21
Provision
Gratuity | No
Bonus | No
Corporate Tax | No
Other | Consulting Fee, TDS & VDS, Postage & Courier, Service charges
Depreciation Method | Reducing Balance Method
Tax
Tax Assessment Method | General
Last Income Tax Clearance Certificate Receipt Date | 6/5/20
108/108A compliance | Yes
Last Submission of 108/108A | Yes
Withholding Tax Return | Yes
Last Submission of Withholding Tax Return | 1/31/22
VAT Return Submission | No
Last Submission of VAT Return Submission | No
TDS/VDS Deposit Proper Maintenance | Yes
Tax Exemption | No
Details of Tax Exemption, if any | No
Transfer Pricing Return | No
Last Submission of Transfer Pricing Return | No
Transfer Pricing Documentation | No
Last Preperation of Transfer Pricing Documentation | No
[Maeda San Tax Calculation]
Computation of Total Income and Income Tax Liability:
Name | : Maeda Azusa | Monthly Basis: (As per new Work Permit till 14 Jan 2026)
E-TIN | Particulars | Amount | Month | Yearly
Designation | Basic Salary | 275,000 | 6 | 1,650,000
Name of the employer | House Rent | 33,000 | 6 | 198,000
Address | Conveyance Allowance | 5,500 | 6 | 33,000
Gender | : Female | Medical Allowance | 16,500 | 6 | 99,000
Residential Status | : Resident | 330,000 | 1,980,000
Employment period
Income Year | : 2023-2024 | 0.45
Assessment Year | : 2024-2025 | 17
31
Total Taxable Income Calculation | 0.55
A) Income form Salary in Bangladesh
Particulars | Gross Income | Exempted Income | Taxable Income
Gross Salary | - | - | 1,980,000
Exempted Income From Salary (Schedule VI) | 450,000 | (450,000) | 193,581 | 1,650,000
- | -
- | -
Total | - | 450,000 | 1,530,000
- | -
B) World Income | - | - | -
Total | - | - | -
Grand Total | - | 450,000 | 1,530,000
Income Tax Calculation
Particulars | Taxable Income | Tax rate | Income Tax | Tax Already Deposited
Months | FY | Amount
On 1st | 400,000 | 0% | Nill | July | 2023 | 0
On Second | 100,000 | 5% | 5,000 | August | 2023 | 0
On Third | 300,000 | 10% | 30,000 | September | 2023 | 0
On Fourth | 400,000 | 15% | 60,000 | October | 2023 | 0
On Fifth | 330,000 | 20% | 66,000 | November | 2023 | 0
Remaning | - | 25% | December | 2023 | 0
1,530,000 | 161,000 | January | 2024 | 26,833
February | 2024
Total tax liability for the year | 161,000 | March | 2024
April | 2024
May | 2024
Total tax liability for the year | 161,000 | June | 2024
Less: Tax already paid by challan | 26,833 | Total Deposited | 26,833
Balance | 134,167
Tax liability per month | 26,833
Note: Excess balance will be adjusted in the next income year.
[Salary Statement]
Toyoshima Co., Ltd. (Bangladesh Liaison Office )
Statement of Salary
For the Month from July 2025
Sl.No. | Name | Designation | Joining Date | （１） | （２） | （３） | （４） | Gross Salary | Deduction | Net Payable | Remarks | Basic/Net
Basic Salary | Poosition Allowance | House Rent | Medical Allowance | Tax（仮）
01 | Md.Abidur Rahman | Manager | 01/10/2018 | - | - | 14,000 | 3,000 | 254,540.00 | 35,790.00 | 218,750.00 | Tax has been Re-vised. | 0% | 218,750 | -
02 | Md.Mosaddequl Haque | Chief Assistant Medchandiser | 01/10/2018 | - | - | 14,000 | 3,000 | 78,500.00 | 900.00 | 77,600.00 | 0% | 77,600 | -
03 | Didarul Alom | Quality Management | 01/10/2018 | - | - | 14,000 | 3,000 | 62,607.00 | 417.00 | 62,190.00 | 0% | 62,190 | -
04 | Sihab Ahmed | Quality Management | 01/10/2018 | - | - | 14,000 | 3,000 | 63,827.00 | 417.00 | 63,410.00 | 0% | 63,410 | -
05 | Moshiur Rahman | Quality Assurance Officer | 20/05/2021 | - | - | 14,000 | 3,000 | 62,627.00 | 417.00 | 62,210.00 | 0% | 62,210 | -
06 | Rajib Kumar Saha | Assistant Manager | 01/02/2022 | - | - | 14,000 | 3,000 | 175,952.00 | 16,192.00 | 159,760.00 | 0% | 159,760 | -
07 | Alamin Shekh | Quality Management | 01/09/2022 | - | - | 14,000 | 3,000 | 52,007.00 | 417.00 | 51,590.00 | 0% | 51,590 | -
08 | Md Bellal Hossain. | Quality Management | 10/12/2022 | - | - | 14,000 | 3,000 | 52,277.00 | 417.00 | 51,860.00 | 0% | 51,860 | -
09 | Mukhlesur Rahaman | Quality Management | 07/01/2023 | - | - | 14,000 | 3,000 | 51,747.00 | 417.00 | 51,330.00 | 0% | 51,330 | -
10 | Asaduzzaman | Assistant Merchandiser | 19/06/2023 | - | - | 14,000 | 3,000 | 60,557.00 | 417.00 | 60,140.00 | 0% | 60,140 | -
11 | Mr. Sabuj Barua | Production Coordinator | 21/04/2025 | - | - | 14,000 | 3,000 | 88,308.00 | 2,028.00 | 86,280.00 | 0% | 86,280 | -
12 | Mr. Mehdi Hasan Faisal | Production coordinator | 05/04/2025 | - | - | 14,000 | 3,000 | 105,093.00 | 3,593.00 | 101,500.00 | 0% | 101,500 | -
Total | - | - | 168,000 | 36,000 | 1,108,042 | 61,422 | 1,046,620.00
[Salary Tax Calculation-AY 26-27]
Toyoshima
Sl.No. | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12
Name | Md.Abidur Rahman | Md.Mosaddequl Haque | Didarul Alom | Sihab Ahmed | Moshiur Rahman | Rajib Kumar Saha | Alamin Shekh | Md Bellal Hossain. | Mukhlesur Rahaman | Asaduzzaman | Mr. Sabuj Barua | Mr. Mehdi Hasan Faisal
TIN
Total Income Yearly | 3,054,492 | 942,000 | 751,285 | 765,925 | 751,525 | 2,111,424 | 624,084 | 627,324 | 620,964 | 726,684 | 1,059,696 | 1,261,116
Festival Bonus | 437,500 | 83,600 | 78,180 | 80,620 | 78,220 | 197,904 | 70,014 | 70,554 | 69,494 | 75,114 | 135,160 | 168,400
Other Income
Total Salary Income Yearly | 3,491,992 | 1,025,600 | 829,465 | 846,545 | 829,745 | 2,309,328 | 694,098 | 697,878 | 690,458 | 801,798 | 1,194,856 | 1,429,516
Less: exempted as per 6th schedule | 500,000 | 341,867 | 276,488 | 282,182 | 276,582 | 500,000 | 231,366 | 232,626 | 230,153 | 267,266 | 398,285 | 476,505
Total Taxable income yearly | 2,991,992 | 683,733 | 552,977 | 564,363 | 553,163 | 1,809,328 | 462,732 | 465,252 | 460,305 | 534,532 | 796,571 | 953,011
Tax Slab
1st 375000 =0% | - | - | - | - | - | - | - | - | - | - | - | -
Next 300,000 = 10% | 30,000 | 30,000 | 17,798 | 18,936 | 17,816 | 30,000 | 8,773 | 9,025 | 8,531 | 15,953 | 30,000 | 30,000
Next 4,00,000 =15% | 60,000 | 1,310 | - | - | - | 60,000 | - | - | - | - | 18,236 | 41,702
Next 5,00,000 =20% | 100,000 | - | - | - | - | 100,000 | - | - | - | - | - | -
Next 2,000,000 =25% | 354,248 | - | - | - | - | 58,582 | - | - | - | - | - | -
Rest Amount =30% | - | - | - | - | - | - | - | - | - | - | - | -
Total Tax liability | 544,248 | 31,310 | 17,798 | 18,936 | 17,816 | 248,582 | 8,773 | 9,025 | 8,531 | 15,953 | 48,236 | 71,702
Less: Investment rebate | 89,760 | 20,512 | 16,589 | 16,931 | 16,595 | 54,280 | 13,882 | 13,958 | 13,809 | 16,036 | 23,897 | 28,590
Less: Tax paid -AIT on car | 25,000 | - | - | - | - | - | - | - | - | - | - | -
Net Tax Liability | 429,488 | 10,798 | 1,208 | 2,005 | 1,221 | 194,302 | (5,109) | (4,932) | (5,279) | (83) | 24,339 | 43,111
Minimum Tax | 429,488 | 10,798 | 5,000 | 5,000 | 5,000 | 194,302 | 5,000 | 5,000 | 5,000 | 5,000 | 24,339 | 43,111
Remaining months | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12
Monthly deduction
Remaining | 35,791 | 900 | 417 | 417 | 417 | 16,192 | 417 | 417 | 417 | 417 | 2,028 | 3,593
Investment amount shall be to get rebate | 598,398 | 136,747 | 110,595 | 112,873 | 110,633 | 361,866 | 92,546 | 93,050 | 92,061 | 106,906 | 159,314 | 190,602
TCF - Net Payable | 218,750 | 77,600 | 62,190 | 63,410 | 62,210 | 159,760 | 51,590 | 51,860 | 51,330 | 60,140 | 86,280 | 101,500 | 218,750
Client - Net Payable | 218,750 | 77,600 | 62,190 | 63,410 | 62,210 | 159,760 | 51,590 | 51,860 | 51,330 | 60,140 | 86,280 | 101,500
Difference | 0.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (0) | 0
[Salary Structure]
0
Sl. No.: | 01 | 02 | 03 | 04 | 05 | 06 | 07 | 08 | 09 | 10 | 11 | 12
Employee ID
Name | Md.Abidur Rahman | Md.Mosaddequl Haque | Didarul Alom | Sihab Ahmed | Moshiur Rahman | Rajib Kumar Saha | Alamin Shekh | Md Bellal Hossain. | Mukhlesur Rahaman | Asaduzzaman | Mr. Sabuj Barua | Mr. Mehdi Hasan Faisal
Designation | Manager | Chief Assistant Medchandiser | Quality Management | Quality Management | Quality Assurance Officer | Assistant Manager | Quality Management | Quality Management | Quality Management | Assistant Merchandiser | Production Coordinator | Production Coordinator
TIN Number:
Joining Date (MM/DD/YYYY) | 01/10/2018 | 01/10/2018 | 01/10/2018 | 01/10/2018 | 20/05/2021 | 01/02/2022 | 01/09/2022 | 10/12/2022 | 07/01/2023 | 19/06/2023 | 21/04/2025 | 05/04/2025
Break up of Salary - July 25 to June 26
Reporting Month of Calculation | Total
Yearly
Basic Salary | 1,631,892 | 501,600 | 469,080 | 483,720 | 469,320 | 1,187,424 | 420,084 | 423,324 | 416,964 | 450,684 | 810,960 | 1,010,400 | 8,275,452 | TRUE
Poosition Allowance | 1,218,600 | 236,400 | 78,205 | 78,205 | 78,205 | 720,000 | - | - | - | 72,000 | 44,736 | 46,716 | 2,573,068 | TRUE
House Rent | 168,000 | 168,000 | 168,000 | 168,000 | 168,000 | 168,000 | 168,000 | 168,000 | 168,000 | 168,000 | 168,000 | 168,000 | 2,016,000 | TRUE
Medical Allowance | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 36,000 | 432,000 | TRUE
Festival bonus | 437,500 | 83,600 | 78,180 | 80,620 | 78,220 | 197,904 | 70,014 | 70,554 | 69,494 | 75,114 | 135,160 | 168,400 | 1,544,760 | TRUE
Total | 3,491,992 | 1,025,600 | 829,465 | 846,545 | 829,745 | 2,309,328 | 694,098 | 697,878 | 690,458 | 801,798 | 1,194,856 | 1,429,516
Monthly
Basic Salary | 135,991 | 41,800 | 39,090 | 40,310 | 39,110 | 98,952 | 35,007 | 35,277 | 34,747 | 37,557 | 67,580 | 84,200 | 689,621 | 8,275,452
Poosition Allowance | 101,550 | 19,700 | 6,517 | 6,517 | 6,517 | 60,000 | - | - | - | 6,000 | 3,728 | 3,893 | 214,422 | 2,573,068
House Rent | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 14,000 | 168,000 | 2,016,000
Medical Allowance | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 36,000 | 432,000
Festival bonus | 437,500 | 83,600 | 78,180 | 80,620 | 78,220 | 197,904 | 70,014 | 70,554 | 69,494 | 75,114 | 135,160 | 168,400 | 1,544,760 | 1,544,760
254,541 | 78,500 | 62,607 | 63,827 | 62,627 | 175,952 | 52,007 | 52,277 | 51,747 | 60,557 | 88,308.00 | 105,093
[Salary Tax Calculation-AY 25-26]
Toyoshima Co., Ltd.
Sl.No. | 1 | 2 | 3 | 4 | 5 | 3 | 7 | 8 | 9 | 10 | 11 | 12
Name | Md.Abidur Rahman | Md.Mosaddequl Haque | Didarul Alom | Sihab Ahmed | Moshiur Rahman | Rajib Kumar Saha | Alamin Shekh | Md Bellal Hossain. | Mukhlesur Rahaman | Asaduzzaman | Mr. Sabuj Barua | Mr. Mehdi Hasan Faisal
TIN
Monthly Salary (July to April) | 213,486 | 64,735 | 58,190 | 59,400 | 58,190 | 156,876 | 44,330 | 466,400 | 44,000 | 52,510 | 28,333 | 100,000
Monthly Salary (May) | 213,500 | 64,800 | 58,200 | 59,400 | 58,200 | 156,900 | 44,400 | 46,700 | 44,400 | 52,600 | 85,700 | 101,400
Monthly Salary (June) | 249,000 | 66,000 | 58,700 | 59,900 | 58,700 | 172,000 | 44,800 | 47,100 | 44,800 | 53,000 | 85,700 | 101,400
Total Income Yearly | 2,597,360 | 778,150 | 698,800 | 713,300 | 698,800 | 1,897,660 | 532,500 | 560,200 | 529,200 | 630,700 | 199,733 | 302,800
Festival Bonus | 426,972 | 77,682 | 69,828 | 71,280 | 69,828 | 188,252 | 53,196 | 55,968 | 52,800 | 63,012 | - | -
Other Income
Total Salary Income Yearly | 3,024,332 | 855,832 | 768,628 | 784,580 | 768,628 | 2,085,912 | 585,696 | 616,168 | 582,000 | 693,712 | 199,733 | 302,800
Less: exempted as per 6th schedule | 450,000 | 285,277 | 256,209 | 261,527 | 256,209 | 450,000 | 195,232 | 205,389 | 194,000 | 231,237 | 66,578 | 100,933
Total Taxable income yearly | 2,574,332 | 570,555 | 512,419 | 523,053 | 512,419 | 1,635,912 | 390,464 | 410,779 | 388,000 | 462,475 | 133,155 | 201,867
Tax Slab
1st 350000/400000(female) =0%
Next 1,00,000 = 5% | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 2,023 | 3,039 | 1,900 | 5,000 | - | -
Next 4,00,000 =10% | 40,000 | 12,055 | 6,242 | 7,305 | 6,242 | 40,000 | - | - | - | 1,247 | - | -
Next 5,00,000 =15% | 75,000 | - | - | - | - | 75,000 | - | - | - | - | - | -
Next 5,00,000 =20% | 100,000 | - | - | - | - | 57,182 | - | - | - | - | - | -
Next 20,00,000 =25% | 181,083 | - | - | - | - | - | - | - | - | - | - | -
Rest Amount =30% | - | - | - | - | - | - | - | - | - | - | -
Total Tax liability | 401,083 | 17,055 | 11,242 | 12,305 | 11,242 | 177,182 | 2,023 | 3,039 | 1,900 | 6,247 | - | -
Minimum Tax | 401,083 | 17,055 | 11,242 | 12,305 | 11,242 | 177,182 | 5,000 | 5,000 | 5,000 | 6,247 | - | -
Less: Investment rebate | 77,230 | 17,117 | 15,373 | 15,692 | 15,373 | 49,077 | 11,714 | 12,323 | 11,640 | 13,874 | 3,995 | 6,056
Net Tax Liability | 323,853 | 5,000 | 5,000 | 5,000 | 5,000 | 128,105 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000
Less: Tax paid | 350,690 | 5,250 | 4,170 | 4,170 | 4,170 | 132,330 | 4,170 | 4,170 | 4,170 | 4,170 | - | 1,567
Previously Deducted | 5,000
Remaining months | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1
Monthly deduction | (26,837) | (250) | 830 | 830 | 830 | (4,225) | 830 | 830 | 830 | 830 | 5,000 | 3,433
Remaining | (26,837) | (250) | 830 | 830 | 830 | (4,225) | 830 | 830 | 830 | 830 | 5,000 | 3,433
Investment amount shall be to get rebate | 514,866 | 114,111 | 102,484 | 104,611 | 102,484 | 327,182 | 78,093 | 82,156 | 77,600 | 92,495 | 26,631 | 40,373
Tax Already Deposited
Jul-24 | 35,069 | 525 | 4,170 | 4,170 | 4,170 | 13,233 | 4,170 | 4,170 | 4,170 | 4,170 | 0 | 1,567
Aug-24 | 35,069 | 525 | 13,233
Sep-24 | 35,069 | 525 | 13,233
Oct-24 | 35,069 | 525 | 13,233 | 52,917
Nov-24 | 35,069 | 525 | 13,233
Dec-24 | 35,069 | 525 | 13,233
Jan-25 | 35,069 | 525 | 13,233
Feb-25 | 35,069 | 525 | 13,233
Mar-25 | 35,069 | 525 | 13,233
Apr-25 | 35,069 | 525 | 13,233
Total Deposited | 350,690 | 5,250 | 4,170 | 4,170 | 4,170 | 132,330 | 4,170 | 4,170 | 4,170 | 4,170 | 0 | 1,567
350000 | 0
100000 | 5000
120,555 | 12055.46667
570554.6667 | 85583.2
0
-
102638.6667