[Entity Information]
Basic Information
Trade Name | AI SAMURAI JAPAN Limited
Entity Type | Limited Cpmpany
Incorporation Date | 02/09/2020
Incorporation Certificate No. | C-159278/2020
Authorized Capital (Tk.) | 50,000,000
Paid-Up Capital (Tk.) | 3,300,000
Share Money Deposit (Tk.) | 138,475
Loan from Parent Company (Tk.) | 883,056
Loan from Other Sourcers (Tk.) | No
Registered Address in Form-XII | House-7, Road-2/C, Block-J, Baridhara, Dhaka-1212 , Dhaka
Share Certificate/Common Seal | No
Other Registration Documents (Member Register, Register of Directors, Register of Mortgage & Charges, Register of Contract with Directors, Register of Debenture holders, Minute Book, Register of Share Transfer.)
Shareholders/Directors Information | Name | Shareholding Position (Tk.) | Address
1: Shareholder | CHOWA GIKEN Corporation Represented By: Nakamura Takuya | 30000 shares | 305, 2 Kita 21 Jo Nishi 12 Chome, KitaKu, Sapporo-shi, Hokkaido, Japan (001-0021)
2: Shareholder | Nakamura Takuya | 1000 shares | 2-16-904, Kita 33 jo, Higash 15 Chome, higashi-Ku, Sapporo-shi, Hokkaido Japan (065-0033)
3: Shareholder | Kawamura Hidenori | 1000 shares | 13-8, Miyanomori 4 Jo 12 Chome, Chuo-Ku, Sapporo-shi, Hokkaido Japan (0640954)
4: Shareholder | Natthaya Somsiaw | 1000 shares | 309/86 M.5 T.Thawangthong A. Muang Phayao Thailand(56000)
Name | Position | Address | Entity Name (if nominee)
1: Director | Nakamura Takuya | Managing Director | 2-16-904, Kita 33 jo, Higash 15 Chome, higashi-Ku, Sapporo-shi, Hokkaido Japan (065-0033)
2: Director | Kawamura Hidenori | Director | 13-8, Miyanomori 4 Jo 12 Chome, Chuo-Ku, Sapporo-shi, Hokkaido Japan (0640954)
3: Director | Natthaya Somsiaw | Director | 309/86 M.5 T.Thawangthong A. Muang Phayao Thailand(56000)
E-TIN | 196136940123
E-TIN Address | House# 7, Road# 2/C, Block# J, Baridhara, Vatara, Dhaka, PO : 1212, Bangladesh
BIN | No
BIN Address | No
Trade License No. | 175151
Trade License Registered Address | House# 7, Road# 2/C, Block# J, Baridhara, Gulshan, Dhaka, PO : 1212.
Expiry Date of Trade License | 30.06.2020
BIDA registration No. | No
BIDA registration Category | No
BIDA Permission No. (in case of Liaison Office & Branch Office) | No
BIDA Permission Expiry Date | No
Import Registration Number (IRC) | No
Last update date of IRC | No
Expiry Date of Import Registration | No
Export Registration Number (ERC) | No
Last update date of ERC | No
Expiry Date of Export Registration | No
Bank (Authorized Dealer) | The City Bank Limited
Bank (Authorized Dealer) Branch | Banani
Bank (Authorized Dealer) Account Number | 1402751553001
Bank (Other), if any
Bank (Other) Branch
Bank (Other) Account Number
HR
Salary Inclement Timing | Yes
Evaluation System | Yes
Bonus Timing | Festival Bonus (Eid Festival) May & July
Salary Calculation Period | End of the month
Payment Date of Salary | First Thursday of the month
Proper Appointment Letter | Yes
Service Rules (Yes/No) | No
Service Rules (If yes, properly prepared or not) | No
Provident Fund | No
Trust Deed Registration, if PF exists | No
Employee Number (Bangladeshi) | 6
Individual Income Tax Applicable Employee Number (Bangladeshi) | 6
Employee Status Maintenance | No
Foreigner Number with Work Permit | No
Details of Work Permit
Work Permit Holder Name (1)
Registered Position
Expiry Date
Visa Type
Account
Year End | June
Monthly Closing Date | End of the month
Chart of Standard Accounts | No
Agreement | None Agreement with BD company
Rent | No
Others | No
Basis of Account Recognition | Accrual
Fixed Assests Register | No
Inventory List | No
Inventory Valuation Method | No
Proper Maintenance of Supplier Information | No
Proper Maintenance of Customer Information | No
Auditor | No
Audit Submission | No
Last Audit | No
FDI or Quarterly Return Submission | No
Last FDI or Quarterly Return Submission | No
Provision | Salary
Gratuity | No
Bonus | Yes
Corporate Tax | No
Other | No
Depreciation Method | Reducing Balance Method
Tax
Tax Assessment Method | General
Last Income Tax Clearance Certificate Receipt Date | No
108/108A compliance | No
Last Submission of 108/108A | No
Withholding Tax Return | No
Last Submission of Withholding Tax Return | No
VAT Return Submission | No
Last Submission of VAT Return Submission | No
TDS/VDS Deposit Proper Maintenance | No
Tax Exemption | No
Details of Tax Exemption, if any | No
Transfer Pricing Return | No
Last Submission of Transfer Pricing Return | No
Transfer Pricing Documentation | No
Last Preperation of Transfer Pricing Documentation | No
[Cash Book]
Date | Payment To | Description | Suggested A/C Head | Receipt (Tk.) | Payment (Tk.) | Balance (Tk.) | Remarks
1/7/2020 | Opening Balance | 5,533
31/07/2020 | Total Receipts, Payments & Closing Balance | - | - | 5,533
[Summary of Cash Book]
Data
Suggested A/C Head | Sum of Receipt (Tk.) | Sum of Payment (Tk.)
(blank)
Grand Total
[Bank Book]
Date | Description | Suggested A/C Head | Cheque No. | Receipt (Tk.) | Payment (Tk.) | Balance (Tk.)
7/1/20 | Opening Balance | 2,459,200.5
7/2/20 | Paid Staff Salary for the month of June, 2020 | 347,324
7/31/20 | Total Receipts, Payments & Closing Balance | - | 347,324 | 2,111,876.5
[Bank Reconciliation]
AI SAMURAI JAPAN Limited
Bank Reconciliation
For the month of
Balance as per Cash book (Bank Column) as on | 2,111,876.50
Add: Cheques issued but not cleared
Car Rent | 0
Less: Uncleared Lodgements* | 0
Balance as per Bank as on | 2,111,876.50
0 | (2,111,876.50)
*Uncleared lodgements are receipts that have been entered in the cash account, but have not yet appeared on the bank statement.
[Liabilities]
Liabilities for Expenses
SL No. | Particulars | Opening Balance | Addition | Paid/Adjusted | Closing Balance | Remarks
Amounts | Total
1 | TDS Payable: | 2,496 | 2,551 | - | 5,047
1.1 | TDS on Office Equipment | - | - | -
1.2 | TDS on Computer Equipment | 2,496 | 2,551 | 5,047
1.3 | TDS on Furniture & Fittings | - | - | -
1.4 | TDS on Office supplies | - | - | -
1.5 | TDS on Salary | - | -
2 | VDS Payable: | 9,362 | 9,566 | - | 18,928
2.1 | VDS on Office Equipment | - | - | -
2.2 | VDS on Computer Equipment | 9,362 | 9,566 | 18,928
2.3 | VDS on Furniture & Fittings | - | - | -
2.4 | VDS on Office supplies | - | - | -
3 | Salary Payable | 512,324 | 437,750 | 347,324 | 602,750 | For July, 2020 & Mr. Tanzim (March, April & June) Tk. 165,000
4 | Payable to BJIT | - | - | -
Payable to TCF (for Advance payment) | 74,082 | - | - | - | 74,082
5 | Consulting Fee Payable | - | - | - | -
6 | Loan from Directors | 2,236,572 | - | 2,236,572
-
-
Total | 2,760,754 | 449,867 | 347,324 | 2,863,297
347,324
2817619
-45678
17,329
1428
58,182
218,572
218,572
[Advances]
Advances, Deposits & Prepayments
SL No. | Opening Balance | Addition | Adjustment | Closing Balance | Remarks
1 | Advance to TCF against Consulting Fees | 161,000 | - | 96,600 | 64,400
2 | Advance to Employee for Procurement | 125,000 | 125,000 | -
-
Total | 286,000 | - | 221,600 | 64,400
[Loan From Directors]
Month Particulars | Nov'2019 | Dec'2019 | Jan'2020 | Feb'2020 | Mar'2020 | Apr'2020 | May'2020 | June'2020 | July'2020
Opening Balance | - | 883,056 | 883,056 | 883,056 | 883,056 | 883,056 | 883,056 | 1,345,356 | 2,236,572
(+) Additions | 883,056 | - | - | - | - | - | 462,300 | 891,216
for operational expenses | 883,056
Repayment to BJIT | 891,216
Consultancy fee paid directly | 462,300
Total | 883,056 | 883,056 | 883,056 | 883,056 | 883,056 | 883,056 | 1,345,356 | 2,236,572 | 2,236,572
(-) Adjustments | - | - | - | - | - | - | - | - | -
Closing Balance | 883,056 | 883,056 | 883,056 | 883,056 | 883,056 | 883,056 | 1,345,356 | 2,236,572 | 2,236,572
[Payable to BJIT]
Month Particulars | Nov'2019 | Dec'2019 | Jan'2020 | Feb'2020 | Mar'2020 | Apr'2020 | May'2020 | June'2020 | July'2020
Opening Balance | - | - | - | 218,572 | 437,144 | 655,716 | 714,466 | 891,216 | -
(+) Additions | - | - | 218,572 | 218,572 | 218,572 | 58,750 | 176,750 | - | -
for Salary Payment | 218,572 | 218,572 | 218,572 | 58,750 | 176,750 | -
Total | - | - | 218,572 | 437,144 | 655,716 | 714,466 | 891,216 | 891,216 | -
(-) Adjustments | - | - | - | - | - | - | - | 891,216
Closing Balance | - | - | 218,572 | 437,144 | 655,716 | 714,466 | 891,216 | - | -
[TDS & VDS]
AI SAMURAI JAPAN Limited
Calculation of TDS & VAT/VDS
For the month of July, 2020
Particulars | Service Month | Net Bill | TDS Rate | TDS Applicable Amount | TDS Amount | VDS Rate | VDS Amount | Invoice Value
Air Conditioner | 2.0% | 0 | - | 7.5% | - | 0
Office Equipment | - | 2% | 0 | - | 7.5% | - | 715
Computer Equipment | July, 2020 | 125,000 | 2% | 127,551 | 2,551 | 7.5% | 9,566 | 137,117
Furniture & Fittings | - | 2% | 0 | - | 7.5% | - | 0
Office supplies | 2% | 0 | - | 7.5% | - | 279
Postage & Courier | 2,800 | 10% | 3,111 | - | 15% | - | 2,800
Internet expense | 10% | - | 5% | -
Car Rent | 3% | - | 15% | -
Advertising expense | 10% | 0 | - | 5% | - | 0
House rent | 5% | - | 0% | -
A.C. Renatal | 2% | - | 7.5% | -
Office Rent | 0% | - | 15% | -
BP-Hotel Rent & Food Bill | 5% | 0 | - | 0% | - | 0
BP-Event Managemnt | 2.0% | 0 | - | 7.5% | - | 0
Salary TDS | - | -
Consultancy Fees | - | 10% | 0 | - | 15% | -
Total | 125,000 | 127,551 | 2,551 | 9,566 | 138,111
[Salary Sheet_May]
Salary Sheet
For the month of May, 2020
SL No | ID No | Name | Bank | Gross Salary | Tax | Net Salary | Note
1 | AI0001 | B M ABIR | City Bank | 65,000 | 715 | 64,285 | 02.06.2020
2 | AI0002 | Mohammad Tahsin Mostafiz | City Bank | 60,000 | 715 | 59,285 | 02.06.2020
3 | AI0003 | MD. SHAKIB UZ ZAMAN | Other Banks | 60,000 | 1,250 | 58,750 | 08.06.2020
4 | AI0004 | Sadman Kabir Soumik | City Bank | 50,000 | - | 50,000 | 02.06.2020
5 | AI0005 | Mohammat Innat | Other Banks | 50,000 | - | 50,000 | 02.06.2020
6 | AI0006 | Md. Mamunur Rahaman Mamun | Other Banks | 50,000 | - | 50,000 | 02.06.2020
7 | AI0008 | Tanzim Ahmed | No account | 55,000 | - | 55,000 | Not Paid
Total | 2,680 | 387,320
[Salary Sheet_June]
Salary Sheet
For the month of June, 2020
SL No | ID No | Name | Bank | Gross Salary | Tax adjustments | Net Salary | Note
1 | AI0001 | B M ABIR | City Bank | 65,000 | 4,287 | 69,287
2 | AI0002 | Mohammad Tahsin Mostafiz | City Bank | 60,000 | 4,287 | 64,287
3 | AI0003 | MD. SHAKIB UZ ZAMAN | Other Banks | 60,000 | 3,750 | 63,750
4 | AI0004 | Sadman Kabir Soumik | City Bank | 50,000 | - | 50,000
5 | AI0005 | Mohammat Innat | Other Banks | 50,000 | - | 50,000
6 | AI0006 | Md. Mamunur Rahaman Mamun | Other Banks | 50,000 | - | 50,000
Total | 12,324 | 347,324
[Salary Sheet_July]
Salary Sheet
For the month of July, 2020
SL No | ID No | Name | Bank | Account Number | Amount | Festival Bonus | Narration
1 | AI0001 | B M ABIR | CITY BANK (Principal Branch) | 2401363557001 | 65,000 | 19,500 | Salary and Festival Bonus, July 2020
2 | AI0002 | Mohammad Tahsin Mostafiz | City Bank (Pragati Sarani Branch) | 2302849065001 | 60,000 | 18,000 | Salary and Festival Bonus, July 2020
3 | AI0003 | MD. SHAKIB UZ ZAMAN | City Bank (Dhanmondi Branch) | 2302835897001 | 60,000 | 18,000 | Salary and Festival Bonus, July 2020
4 | AI0004 | Sadman Kabir Soumik | City Bank (Pragati Sarani Branch) | 2302849067001 | 50,000 | 15,000 | Salary and Festival Bonus, July 2020
5 | AI0005 | Md. Innat Mahmud | City Bank (Savar Branch) | 2302833417001 | 55,000 | 8,250 | Salary and Festival Bonus, July 2020
6 | AI0006 | Md. Mamunur Rahaman Mamun | City Bank (Banani Branch) | 2302782196001 | 60,000 | 9,000 | Salary and Festival Bonus, July 2020
Total | 350,000 | 87,750
Gran total | 437,750
[Fixed Assets Schedule]
Fixed Assets Schedule
SL | Particulars | Cost | Rate of Depreciation | Depreciation | W.D.V. as on 31/07/2020
Opening Balance as on 01/07/2020 | Addition during the period | Adjustment during the period | Closing Balance as on 31/07/2020 | Opening Balance as on 01/07/2020 | Charge during the period | Adjustment during the period | Closing Balance as on 31/07/2020
1 | Computer Equipment | 843,125 | 125,000 | - | 968,125 | 30% | 119,412 | 21,217.82 | - | 140,630 | 827,495
2 | Furniture & Fittings | 24,600 | - | - | 24,600 | 10% | 1,399 | 193.34 | - | 1,593 | 23,007
3 | Office Equipment | 27,353 | - | - | 27,353 | 10% | 1,443 | 215.92 | - | 1,659 | 25,694
Total | 895,078 | 125,000 | - | 1,020,078 | 122,255 | 21,627 | - | 143,882 | 876,196
[Fixed Assets Register]
Computer Equipments
Date | Payment To | Description | Source-Cash or Bank | Payment (Tk.) | Depreciation Rate | Days to Purchase | Depreciation of December 2019 | Depreciation of February 2020 | Accumulated Depreciation as on December 2019 | Depreciation of January 2020 | Accumulated Depreciation as on January, 2020 | Depreciation of February, 2020 | Accumulated Depreciation as on February, 2020 | Depreciation of March, 2020 | Accumulated Depreciation as on March, 2020 | Depreciation of April, 2020 | Accumulated Depreciation as on April, 2020 | Depreciation of May, 2020 | Accumulated Depreciation as on May, 2020 | Depreciation of June, 2020 | Accumulated Depreciation as on June, 2020 | Depreciation of July, 2020 | Accumulated Depreciation as on July, 2020
1/12/2019 | The phone house | HDMI Cable | Cash | 550 | 30% | 30 | 14 | 14 | 13 | 27 | 13 | 40 | 13 | 53 | 12 | 65 | 12 | 78 | 12 | 89 | 12 | 101
1/12/2019 | Star tech | Projector | Cash | 29,500 | 30% | 30 | 738 | 738 | 719 | 1,457 | 701 | 2,158 | 684 | 2,841 | 666 | 3,508 | 650 | 4,157 | 634 | 4,791 | 618 | 5,409
12/12/2019 | Star tech | Monitor、Printer | Cash | 55,200 | 30% | 18 | 1,380 | 1,380 | 1,346 | 2,726 | 1,312 | 4,037 | 1,279 | 5,316 | 1,247 | 6,564 | 1,216 | 7,779 | 1,186 | 8,965 | 1,156 | 10,121
3/12/2019 | NSS | Ethernet Converter | Cash | 3,000 | 30% | 27 | 75 | 75 | 73 | 148 | 71 | 219 | 70 | 289 | 68 | 357 | 66 | 423 | 64 | 487 | 63 | 550
3/12/2019 | NSS | Web Camera | Cash | 3,000 | 30% | 27 | 75 | 75 | 73 | 148 | 71 | 219 | 70 | 289 | 68 | 357 | 66 | 423 | 64 | 487 | 63 | 550
30/11/2019 | Star tech | Labtop and other devices | Cash | 595,500 | 30% | 30 | 14,888 | 14,888 | 14,515 | 29,403 | 14,152 | 43,555 | 13,799 | 57,354 | 13,454 | 70,808 | 13,117 | 83,925 | 12,789 | 96,714 | 12,470 | 109,184
30/11/2019 | Syscom | Power strip | Cash | 1,000 | 30% | 30 | 25 | 25 | 24 | 49 | 24 | 73 | 23 | 96 | 23 | 119 | 22 | 141 | 21 | 162 | 21 | 183
09/01/2020 | Trimatrik | Purchase of CCTV | Cash | 33,050 | 30% | 0 | 0 | 826 | 826 | 806 | 1,632 | 785 | 2,417 | 766 | 3,183 | 747 | 3,930 | 728 | 4,658 | 710 | 5,368
11/06/2020 | Star tech | Laptop & others | Bank | 118,575 | 30% | 2,964 | 2,964 | 2,890 | 5,855
20/06/2020 | Star tech | Laptop & others | Bank | 3,750 | 30% | 94 | 94 | 91 | 185
01/07/2020 | Star tech | Laptop & others | 125,000 | 30% | 3,125 | 3,125
Total | 968,125 | 17,194 | 17,194 | 17,590 | 34,784 | 17,150 | 51,934 | 16,722 | 68,656 | 16,304 | 84,960 | 15,896 | 100,856 | 18,557 | 119,412 | 21,218 | 140,630
Furniture & Fixtures
Date | Payment To | Description | Source-Cash or Bank | Payment (Tk.) | Depreciation Rate | Days to Purchase | Depreciation of December 2019 | Depreciation of February 2020 | Accumulated Depreciation as on December 2019 | Depreciation of January 2020 | Accumulated Depreciation as on January, 2020 | Depreciation of February, 2020 | Accumulated Depreciation as on February, 2020 | Depreciation of March, 2020 | Accumulated Depreciation as on March, 2020 | Depreciation of April, 2020 | Accumulated Depreciation as on April, 2020 | Depreciation of May, 2020 | Accumulated Depreciation as on May, 2020 | Depreciation of June, 2020 | Accumulated Depreciation as on June, 2020 | Depreciation of July, 2020 | Accumulated Depreciation as on July, 2020
9/12/2019 | Brothers | Conference Table | Cash | 5,400 | 10% | 21 | 45 | 45 | 45 | 90 | 44 | 134 | 44 | 178 | 44 | 221 | 43 | 264 | 43 | 307 | 42 | 350
9/12/2019 | Fully Furnished | Chairs, Cabinet | Cash | 19,200 | 10% | 21 | 160 | 160 | 159 | 319 | 157 | 476 | 156 | 632 | 155 | 787 | 153 | 940 | 152 | 1,092 | 151 | 1,243
Total | 24,600 | 205 | 205 | 203 | 408 | 202 | 610 | 200 | 810 | 198 | 1,008 | 197 | 1,205 | 195 | 1,400 | 193 | 1,593
Office Equipments
Date | Payment To | Description | Source-Cash or Bank | Payment (Tk.) | Depreciation Rate | Days to Purchase | Depreciation of December 2019 | Depreciation of February 2020 | Accumulated Depreciation as on December 2019 | Depreciation of January 2020 | Accumulated Depreciation as on January, 2020 | Depreciation of February, 2020 | Accumulated Depreciation as on February, 2020 | Depreciation of March, 2020 | Accumulated Depreciation as on March, 2020 | Depreciation of April, 2020 | Accumulated Depreciation as on April, 2020 | Depreciation of May, 2020 | Accumulated Depreciation as on May, 2020 | Depreciation of June, 2020 | Accumulated Depreciation as on June, 2020 | Depreciation of July, 2020 | Accumulated Depreciation as on July, 2020
16/12/2019 | M.K. Electronics | Microwave | Cash | 9,666 | 10% | 14 | 81 | 81 | 80 | 160 | 79 | 240 | 79 | 318 | 78 | 396 | 77 | 473 | 77 | 550 | 76 | 626
1/12/2019 | M.K. Electronics | Electric kettle | Cash | 3,400 | 10% | 30 | 28 | 28 | 28 | 56 | 28 | 84 | 28 | 112 | 27 | 139 | 27 | 166 | 27 | 193 | 27 | 220
15/1/2020 | Masud & Brothers | Water Purifier Machine | Cash | 14,287 | 10% | 0 | 0 | 119 | 119 | 118 | 237 | 117 | 354 | 116 | 470 | 115 | 585 | 114 | 700 | 113 | 813
Total | 27,353 | 109 | 0 | 109 | 227 | 336 | 225 | 561 | 223 | 784 | 221 | 1,006 | 220 | 1,225 | 218 | 1,443 | 216 | 1,659
Total Depreciation | 17,508 | 18,020 | 17,577 | 17,145 | 16,723 | 16,312 | 18,969 | 21,627