[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
[Fujimaki San Tax Cal (AY 23-24)]
Computation of Total Income and Income Tax Liability:
Name of the assessee | MASAKAZU FUJIMAKI
E-TIN | 242842149384
Name of the employer | International Manpower Development Organization (IM) Japan
Residential Status | Resident
Income Year | 2023-2024
Assessment Year | 2023-2024
A) Income From Salary:
Particulars | Monthly Amount | Month | Total | Taxable Income
A | B | C=A*B | E=C-D
Basic Salary | 169,000 | 6.94 | 1,172,097 | 1,172,097
House Rent | 25,000 | 6.94 | 173,387 | 173,387
Conveyance Allowance | 2,500 | 6.94 | 17,339 | 17,339
Medical Allowance | 10,000 | 6.94 | 69,355 | 69,355
Others benefites | 6,000 | 6.94 | 41,613 | 41,613
Total | 212,500 | 1,473,790 | 1,473,790
Less: Examption as per 6th schedule one-third of gross salary and 450,000 whichever is lower. | 450,000
Total Taxable Income | 1,023,790
Calculation of Tax Liability
Tax calculation:
First | 350,000 | 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 | (626,210) | 25% | (156,552)
Total Tax Liability | 1,023,790 | 38,448
Tax Already Paid Through Challan | -
Previous Year Adjustment | -
Balance/ (Excess Paid) | 38,448
[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