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Date: 25th February 2024
The Deputy Commissioner of Taxes
Taxes Circle-001 (Company)
Taxes Zone- Narayanganj.
Subject: Application for seeking permission to follow 1st January to 31st December as the financial year of ARTNATURE BANGLADESH LTD.
Dear Sir,
With reference to the subject mentioned above, we ARTNATURE BANGLADESH LTD. (RJSC Reg. No. C-193306, Reg. Date: 28-JAN-24) at Lot No. C16, Bangladesh Special Economic Zone (BSEZ),
Sonpara, Panchrukhi Via Rupganj, Araihazar, Narayanganj, PO: 1460, Bangladesh is a 100% Japanese company having TIN no.: 676216618576.
Our parent company maintains the financial year from 1st January to 31st December, we are required to follow the same financial year for consolidation of our accounts with the parent company. As per Income Tax Act, 2023 section-2(15), “Provided that the Deputy Commissioner of Taxes may allow a different financial year for a company which is a subsidiary, including a subsidiary thereof, or a holding company of a parent company incorporated outside Bangladesh or a branch or liaison office thereof if such company requires to follow a different financial year for the purpose of consolidation of its accounts with the parent company”.
It is mentionable that, the board of directors of ARTNATURE BANGLADESH LTD. has agreed to change the financial year and decided to follow the financial year from 1st January to 31st December, the same as the parent company.
Therefore, it is requested to accept our application as well as provide the necessary approval to change the financial year change of ARTNATURE BANGLADESH LTD.
Yours faithfully,
🗸
__________________Takanori Hagiwara Managing Director ARTNATURE BANGLADESH LTD.
Enclosed:
Consolidated Financial Statement of the parent company
Incorporation Certificate.
MOA & AOA
Form XII
Board Resolution
TIN Certificate.