[Hirokazu Omuro (Updated May'21)]
Tax Calculation of Mr. Hanish Chand (Deputy Project Manager)
Computation of Taxable Income & Net Tax Liability
Source of Income: Salaries_ U/S- 21
Income Year 2020-2021
Assessment Year: 2021-2022
Pay & Allowance | BDT | Month | Amount of Income TK. | Amount of Exempted income (TK.) | Net Taxable Income ( Tk.)
A | B | C=A*B | D | E=D-C
Basic pay | 130,000 | 12.00 | 1,560,000 | - | 1,560,000
House rent | 52,000 | 12.00 | 624,000 | 300,000 | 324,000.00
Conveyance | 5,000 | 12.00 | 60,000 | 30,000 | 30,000.00
Medical | 13,000 | 12.00 | 156,000 | 120,000 | 36,000
Overseas Allowance | - | -
Other, if any (give detail) | -
Total Taxable Income | 2,400,000 | 450,000 | 1,950,000
Calculation of Tax Liability
Tax calculation: | Stair of Income | Rate of Taxability | Amounts of Tax
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 | 350,000 | 25% | 87,500
Total Tax Liability | 1,950,000 | 282,500
Tax Already Paid by Challan | 141,252
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 | 27,254
Balance/ (Excess Paid) | 113,994
Tax Payable per Month for Tweleve Months (July 2020 to June 2021) | 9,500
[Mr.Wataru Masuda Old Calculatiu]
Tax Calculation of Mr. Wataru Masuda (Managing Director)
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.) | 集計期間 | 2019/7/1～2020/3/31
A | B | C | D=A*B*C | E | F=D-E | Japan （JPY） | BB Rate (Average) | Amount in BDT | Bangladesh （BDT）
Basic pay | 2,280 | 84.5 | 12.00 | 2,311,920 | - | 2,311,920 | 7/1/19 | 1,057,336 | 0.7785 | 823,136 | 335,049
House rent | 1,109 | 84.5 | 12.00 | 1,124,526 | 300,000 | 824,526 | 8/1/19 | 1,057,336 | 0.7785 | 823,136 | 335,049
Conveyance | 185 | 84.5 | 12.00 | 187,590 | 30,000 | 157,590 | 9/1/19 | 1,057,336 | 0.7785 | 823,136 | 335,049
Medical | 226 | 84.5 | 12.00 | 229,164 | 120,000 | 109,164 | 10/1/19 | 1,057,336 | 0.7785 | 823,136 | 338,449
Overseas Allowance | 13,224 | 84.5 | 12.00 | 13,409,136 | 13,409,136 | 11/1/19 | 1,057,336 | 0.7785 | 823,136 | 338,449
Other, if any (give detail) | - | 12/1/19 | 1,057,336 | 0.7785 | 823,136 | 338,449
Total Taxable Income | 17,262,336 | 450,000 | 16,812,336 | 1/1/20 | 1,057,336 | 0.7785 | 823,136 | 338,449
2/1/20 | 1,057,336 | 0.7785 | 823,136 | 338,449
3/1/20 | 1,057,336 | 0.7785 | 823,136 | 338,449
4/1/20 | 1,057,336 | 0.7785 | 823,136 | 338,449
5/1/20 | 1,057,336 | 0.7785 | 823,136 | 338,449
6/1/20 | 1,057,336 | 0.7785 | 823,136 | 338,449
Calculation of Tax Liability | 計 | 12,688,032 | 9,877,633 | 4,040,988
Tax calculation: | Stair of Income | Rate of Taxability | Amounts of Tax
First | 250,000 | 0% | - | 夏賞与 | 1,820,499 | 0.7785 | 1,417,258 | 0
Next | 400,000 | 10% | 40,000 | 冬賞与 | 1,820,499 | 0.7785 | 1,417,258 | 0
Next | 500,000 | 15% | 75,000 | 計 | 3,640,998 | 2,834,517 | 0
Next | 600,000 | 20% | 120,000
Next | 3,000,000 | 25% | 750,000 | 合計 | 16,329,030 | 12,712,150 | 4,040,988
Balance | 12,062,336 | 30% | 3,618,701
Total Tax Liability | 16,812,336 | 4,603,701
Tax Already Paid from July'19 to February'20 | (3,038,488)
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 4 Month | 1,565,213
Tax to be Charged per Month from March'20 to June'20. | 391,303
[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 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 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
Tax to be Charged per Month from March'20 to June'20. | 296,312
[Mr. Kazumi Shimamura]
Tax Calculation of Mr. Kazumi Shimamura (Accounting 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 pay | 2,215 | 84.5 | 12.00 | 2,246,010 | - | 2,246,010
House rent | 1,008 | 84.5 | 12.00 | 1,022,112 | 300,000 | 722,112
Conveyance | 166 | 84.5 | 12.00 | 168,324 | 30,000 | 138,324
Medical | 170 | 84.5 | 12.00 | 172,380 | 120,000 | 52,380
Overseas Allowance | 2,678 | 84.5 | 12.00 | 2,715,492 | - | 2,715,492
Total Taxable Income | 6,324,318 | 450,000 | 5,874,318
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 | 1,124,318 | 30% | 337,295
Total Tax Liability | 5,874,318 | 1,322,295
Tax Already Paid | (210,694)
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 | 1,111,601
Tax to be Charged per Month from March'20 to June'20. | 111,160
[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