[Sheet1]
Background of Calculations | Background of Calculations
Example: 01 | Amounts | Example: 02 | Amounts
Purchase Cost of an Asset is BDT | A | 100,000 | Purchase Cost of an Asset is BDT | A | 100,000
Accumulated Depreciation is BDT | B | 20,000 | Accumulated Depreciation is BDT | B | 20,000
Written Down Value is BDT | C | 80,000 | Written Down Value is BDT | C | 80,000
Sales Proceeds amount is BDT | D | 130,000 | Sales Proceeds amount is BDT | D | 90,000
Types of Gain | Base of Calculation | Amounts | Applicable Tax Rate | Tax Amount | Types of Gain | Base of Calculation | Amounts | Applicable Tax Rate | Tax Amount
Total Gain (Capital Gain + Revenue Gain) | E=D-C | 50,000 | N/A | Total Gain (Capital Gain + Revenue Gain) | E=D-C | 10,000 | N/A
Caclulation of Capital Gain (if Sale proceeds exceeds Assets Cost) | F=D-A | 30,000 | 15% | 4,500 | Caclulation of Capital Gain (if Sale proceeds exceeds Assets Cost) | F=D-A | - | 15% | -
Calculation of Revenue Gain (Highest of Differece is Assets Cost-WDV) | G=A-C | 20,000 | 32.5% | 6,500 | Calculation of Revenue Gain (Highest of Differece is Assets Cost-WDV) | G=D-C | 10,000 | 32.5% | 3,250
11,000 | 3,250
Note:
Capital Gain as per ITO-1984; Section: 31, 32
Capital Gain Tax as per para-2 (a) (ii) of Second Schedule of ITO-1984
[Sheet2]
ケース1 （販売価格が取得額より高い場合） | ケース2 （販売価格が取得額より低い場合）
取得価格 | A | 100,000 | 取得価格 | A | 100,000
減価償却累計額 | B | 20,000 | 減価償却累計額 | B | 20,000
簿価 | C | 80,000 | 簿価 | C | 80,000
販売価格 | D | 130,000 | 販売価格 | D | 90,000
算式 | ベース価格 | 税率 | 税額 | 算式 | ベース価格 | 税率 | 税額
キャピタルゲイン | D-A | 30,000 | 15% | 4,500 | キャピタルゲイン | D-A | - | 15% | -
インカムゲイン（利益）※¹ | A-C | 20,000 | 32.5% | 6,500 | インカムゲイン（利益） | D-C | 10,000 | 32.5% | 3,250
合計 | 11,000 | 3,250
Note:
Capital Gain as per ITO-1984; Section: 31, 32
Capital Gain Tax as per para-2 (a) (ii) of Second Schedule of ITO-1984