[サマリー]
①現在の給与額及び納税額
現在の給与申告額＝ | 約2,600,000円 | ← 給与額の設定は、ワークパーミット取得の際に、日本人GMの最低基準として申請しております。
11,618BDT | 8ヵ月分 | 92,944 | BDT
12ヵ月分 | 139,416 | BDT | ← 上記申告給与額に基づく現在の個人所得税納税額
②全世界所得納税した場合の納税額
未納分 | ペナルティ
年間所得合算額が600万円の場合 | 1年後に指摘を受けた場合 | 2年後に指摘を受けた場合 | 3年後に指摘を受けた場合 | 4年後に指摘を受けた場合 | 5年後に指摘を受けた場合 | 6年後に指摘を受けた場合
年間納税額＝ | 935,000 | BDT | 795,584 | 119,337.60 | 238,675.20 | 358,012.80 | 477,350.40 | 596,688.00 | 716,025.60
年間所得合算額が700万円の場合
年間納税額＝ | 1,135,000 | BDT | 1,135,000 | 170,250.00 | 340,500.00 | 510,750.00 | 681,000.00 | 851,250.00 | 1,021,500.00
年間所得合算額が800万円の場合
年間納税額＝ | 1,335,000 | BDT | 1,335,000 | 200,250.00 | 400,500.00 | 600,750.00 | 801,000.00 | 1,001,250.00 | 1,201,500.00
③罰則
1. ペナルティは、税法上、未申告所得に対する未納税分に対してペナルティが課せられることになります。（税法128条）
ペナルティは、未納税分に対して15％となります。
2. 税法上、税務署が遡及して税務調査を行えるのは6年までとされています。
[全世界所得納税計算表]
Computation of Total Income and Income Tax Liability:
Name | : Option- 01 | : Option- 02 | : Option- 03
E-TIN | : 123456789123 | : 123456789123 | : 123456789123
Designation | : JP Expat | : JP Expat | : JP Expat
Name of the employer | : ABC Company Limited | : ABC Company Limited | : ABC Company Limited
Address | : Dhaka, Bangladesh | : Dhaka, Bangladesh | : Dhaka, Bangladesh
Residential Status | : Resident | : Resident | : Resident
Employment period | : 1st July to 30th June | : 1st July to 30th June | : 1st July to 30th June
Income Year | : 2020-2021 | : 2020-2021 | : 2020-2021
Assessment Year | : 2021-2022 | : 2021-2022 | : 2021-2022
Total Taxable Income Calculation
バングラデシュ＆日本給与合算額サンプル | → | 600万円 | 700万円 | 800万円
A) Income form Salary in Bangladesh | A | B | C
Particulars | Work Permit Amounts (BDT) | Month | Gross Income=A | Exempted Income | Taxable Income | Gross Income=A | Exempted Income | Taxable Income | Gross Income=A | Exempted Income | Taxable Income
Basic Salary | 150,000 | 12 | 1,800,000 | - | 1,800,000 | 1,800,000 | - | 1,800,000 | 1,800,000 | - | 1,800,000
House Rent | 10,000 | 12 | 120,000 | 120,000 | - | 120,000 | 120,000 | - | 120,000 | 120,000 | -
Conveyance Allowance | 5,000 | 12 | 60,000 | 60,000 | - | 60,000 | 60,000 | - | 60,000 | 60,000 | -
Medical Allowance | 5,000 | 12 | 60,000 | 60,000 | - | 60,000 | 60,000 | - | 60,000 | 60,000 | -
Total | 170,000 | 12 | 2,040,000 | 240,000 | 1,800,000 | 2,040,000 | 240,000 | 1,800,000 | 2,040,000 | 240,000 | 1,800,000
B) World Income | 2,760,000 | - | 2,760,000 | 3,560,000 | - | 3,560,000 | 4,360,000 | - | 4,360,000
Total | 2,760,000 | - | 2,760,000 | 3,560,000 | - | 3,560,000 | 4,360,000 | - | 4,360,000
Grand Total | 4,800,000 | 240,000 | 4,560,000 | 5,600,000 | 240,000 | 5,360,000 | 6,400,000 | 240,000 | 6,160,000
Income Tax Calculation
Particulars | Taxable Income | Tax rate | Income Tax | Taxable Income | Tax rate | Income Tax | Taxable Income | Tax rate | Income Tax
On 1st | 300,000 | 0% | Nill | 300,000 | 0% | Nill | 300,000 | 0% | Nill
On Second | 100,000 | 5% | 5,000 | 100,000 | 5% | 5,000 | 100,000 | 5% | 5,000
On Third | 300,000 | 10% | 30,000 | 300,000 | 10% | 30,000 | 300,000 | 10% | 30,000
On Fourth | 400,000 | 15% | 60,000 | 400,000 | 15% | 60,000 | 400,000 | 15% | 60,000
On Fifth | 500,000 | 20% | 100,000 | 500,000 | 20% | 100,000 | 500,000 | 20% | 100,000
On Remaining | 2,960,000 | 25% | 740,000 | 3,760,000 | 25% | 940,000 | 4,560,000 | 25% | 1,140,000
4,560,000 | 935,000 | 5,360,000 | 1,135,000 | 6,160,000 | 1,335,000
Total tax liability for the year | BDT/Year | 935,000 | BDT/Year | 1,135,000 | BDT/Year | 1,335,000
Total tax liability for the year | 935,000 | 1,135,000 | 1,335,000
Less: Tax already paid by challan | - | - | -
Balance | 935,000 | 1,135,000 | 1,335,000
Tax liability per month (Payable through 12 Months from July to June) | BDT/Month | 77,917 | BDT/Month | 94,583 | BDT/Month | 111,250