Page 1 of 10
Government of the People's Republic of Bangladesh
National Board of Revenue
VALUE ADDED TAX RETURN FORM
[See Rule 47(1)]
[Please read the instructions before filling up this form]
Mushak-9.1
PART - 1: TAXPAYER'S INFORMATION
1. BIN 000044345-0102
2. Name of Taxpayer MURATA MACHINERY BANGLADESH LTD .
3. Address of Taxpayer Paradise Tower (5 th Floor ), Plot No . 11, Sector No . 03; Uttara PS ; Dhaka - 1230;
Bangladesh
4. Type of Ownership Private Limited
5. Economic Activity Services , Retail / Wholesale Trading , Imports , Other ( INSTALLATION OF TEXTILE SECTOR
MACHINERY )
PART - 2: RETURN SUBMISSION DATA
1. Tax Period May , 2023
2. Type of Return
[Please select your desired option] A) Main/Original Return (Section 64)
Reason for Amendment
2a. Economic Activity is Trader or Approved
Wholesaler and Want to Pay VAT at the rate of
5% or 1.5% Rate? Yes No
[If Selected “Yes” Please Fill up the simplified version of Mushak-9.1]
3. Any activities in this Tax Period?
[If Selected “No” Please Fill Only the Relevant
Part]
Yes No
4. Date of Submission 15/06/2023
5. Last Amendment Date
Page 2 of 10
Nature of Supply Note Value
(a)
SD
(b)
VAT
(c)
Zero Rated
Goods/Service
Direct Export
Deemed Export
1
2
Exempted Goods/Service 3
Standard Rated Goods/Service 4 61,00,426.40 9,15,063.96
Goods Based on MRP 5
Goods/Service Based on Specific
VAT 6
Goods/Service Other than Standard
Rate 7 1,89,455.00 18,945.50
Retail/Wholesale/Trade Based
Supply 8
Total Sales Value & Total Payable
Taxes 9 62,89,881.40 9,34,009.46
PART - 4: PURCHASE - INPUT TAX
Nature of Purchase Note Value
(a)
VAT
(b)
Zero Rated Goods/Service Local Purchase
Import
10
11
Exempted Goods/Service Local Purchase
Import
12
13
Standard Rated Goods/Service Local Purchase
Import
14
15
Goods/Service
Other than
Standard Rate
Local Purchase
Import
16
17
Goods/Service Based on Specific
VAT Local Purchase 18
Goods/Service Not Admissible for
Credit (Local Purchase)
From Turnover
Tax Units
From
Unregistered
Entities
19
20
Goods/Service
Not Admissible for
Credit (Taxpayers
who sell only
Exempted/
Specific VAT and
Goods/Service
Other than
Standard Rate/
Credits not taken
within stipulated
time)
Local Purchase
Import
21
22 10,03,069.28
Total Input Tax Credit 23 10,03,069.28
PART - 3: SUPPLY - OUTPUT TAX
Page 3 of 10
PART - 5: INCREASING ADJUSTMENTS (VAT)
Adjustment Details Note VAT Amount
Due to VAT Deducted at Source by the Supply
Receiver 24 1,36,953.00
Payment Not Made Through Banking Channel 25
Issuance of Debit Note 26
Any Other Adjustments 27 1,22,016.00
Total Increasing Adjustment 28 2,58,969.00
PART - 6: DECREASING ADJUSTMENTS (VAT)
Adjustment Details Note VAT Amount
Due to VAT Deducted at Source from the Supplies
Delivered 29 14,400.00
Advance Tax Paid at Import Stage 30 50,153.46
Issuance of Credit Note 31
Any Other Adjustments 32
Total Decreasing Adjustment 33 64,553.46
Page 4 of 10
PART - 7: NET TAX CALCULATION
Items Note Amount (Tax)
Net Payable VAT for the Tax Period (Section- 45)
(9c-23b+28-33) 34 11,28,425.00
Net Payable VAT for the Tax Period after Adjustment
with Closing Balance and balance of form 18.6 [34-
(52+56)]
35 11,28,425.00
Net Payable Supplementary Duty for the Tax Period
(Before adjustment with Closing Balance) [9b+38- (39+40)] 36
Net Payable Supplementary Duty for the Tax Period
after Adjusted with Closing Balance and balance of
form 18.6 [36-(53+57)]
37
Increasing Adjustment of Supplementary Duty 38
Decreasing Adjustment of Supplementary Duty 39
Supplementary Duty Paid on Inputs Against Exports 40
Interest on Overdue VAT (Based on note 35) 41
Interest on Overdue SD (Based on note 37) 42
Fine/Penalty for Non-submission of Return 43
Other Fine/Penalty/Interest 44
Payable Excise Duty 45
Payable Development Surcharge 46
Payable ICT Development Surcharge 47
Payable Health Care Surcharge 48
Payable Environmental Protection Surcharge 49
Net Payable VAT for Treasury Deposit
(35+41+43+44) 50 11,28,425.00
Net Payable SD for Treasury Deposit (37+42) 51
Closing Balance of Last Tax Period (VAT) 52
Closing Balance of Last Tax Period (SD) 53
PART - 8: ADJUSTMENT FOR OLD ACCOUNT CURRENT BALANCE
Items Note Amount
Remaining Balance (VAT) from Mushak-18.6, [Rule
118(5)] 54
Remaining Balance (SD) from Mushak-18.6, [Rule
118(5)] 55
Decreasing Adjustment for Note 54 (up to 30% of
Note 34) 56
Decreasing Adjustment for Note 55 (up to 30% of
Note 36) 57
Page 5 of 10
PART - 9: ACCOUNTS CODE WISE PAYMENT SCHEDULE (TREASURY DEPOSIT)
Items Note Account Code Amount
VAT Deposit for the Current Tax
Period 58 1 / 1133 / 0015 / 0311 11,28,425.00
SD Deposit for the Current Tax Period 59 1 / 1133 / 0015 / 0711
Excise Duty 60 1 / 1133 / 0015 / 0601
Development Surcharge 61 1 / 1103 / 0000 / 2225
ICT Development Surcharge 62 1 / 1103 / 0000 / 2214
Health Care Surcharge 63 1 / 1103 / 0000 / 2212
Environmental Protection Surcharge 64 1 / 1103 / 0000 / 2213
PART - 10: CLOSING BALANCE
Items Note Amount
Closing Balance (VAT) [58 - (50 + 67) + The
Refund Amount Not Approved] 65
Closing Balance (SD) [59 - (51 + 68) + The
Refund amount Not Approved] 66
PART - 11: REFUND
I am interested to get refund of my Closing Balance Yes No
Items Note Amount
Requested Amount for Refund (VAT) 67
Requested Amount for Refund (SD) 68
PART - 12: DECLARATION
Name * KH . SALAHUDDIN AHMED
Designation Employee
Mobile Number * 01710467812
National ID/Passport Number * 2696654323270
Email * muhammed.nazrul.islam@tokyoconsultinggroup.com
✔ I hereby declare that all information provided in this Return Form are complete, true & accurate. In case
of any untrue/incomplete statement, I may be subjected to penal action under The Value Added Tax and
Supplementary Duty Act, 2012 or any other applicable Act prevailing at present.
Signature
[Not required for electronic submission]
Page 6 of 10
Sub-form of Part - 3.4: Standard Rated Goods/Service
Goods / Service
Commercial
Description*
Goods / Service
Code* Goods / Service Name Value*
(a)
SD*
(b)
VAT*
(c) Notes
Installation Service,
After Sales Service &
Repairing Services,
Market Consulting,
Parts Sales
S051.00 Engineering firm 61,00,426.40 0 9,15,063.96
TOTAL 61,00,426.40 0 9,15,063.96
Sub-form of Part - 3.7: Goods/Service Based on Minimum Value Addition/Other Rates
Goods / Service
Commercial
Description*
Goods / Service
Code* Goods / Service Name Value*
(a)
SD*
(b)
VAT*
(c) Notes
Repairing & Servicing
Charge S031.00 Repairing & Servicing
company 1,89,455.00 0 18,945.50
TOTAL 1,89,455.00 0 18,945.50
Sub-form of Part - 4.22: Goods/Service Not Admissible for Credit (Taxpayers who sell ONLY Exempted/Specific VAT and Goods / Service Other than
Standard Rate/Credits not taken within stipulated time) – Import
Data
Source *
BoE
Number
BoE
Date
BoE
Office
Code
(Customs
House /
Station
Code)
BoE
Item
No
CPC
Code
Goods /
Service
Commercial
Description
*
Goods /
Service
Code*
Goods /
Service
Name
Assessable
Value
Value*
(a)
SD*
(b)
VAT*
(c) AT Notes
BoE Data 309753 Apr 16, 2023 101 9 4000 AIR-CYLINDER 8420.91.00
Cylinders For
Calendering Or
Other Rolling
Machines
27,417.35 27,691.52 0 4,153.73 1,384.58
BoE Data 309753 Apr 16, 2023 101 8 4000 POWER-SUPPLY 8504.40.20
UPS/IPS
(Capacity upto
2000 VA)
17,316.22 19,913.65 0 2,987.05 995.68
BoE Data 309753 Apr 16, 2023 101 7 4000 POWER-SUPPLY 8504.40.20
UPS/IPS
(Capacity upto
2000 VA)
14,109.51 16,225.94 0 2,433.89 811.30
BoE Data 309753 Apr 16, 2023 101 6 4000 AIR-MIST SEPARATOR 7326.90.90
Other Articles Of
Iron Or Steel,
Nes(Excl.S.S.
Screen, Burette
Stand)
11,544.15 14,776.51 0 2,216.48 738.83
Page 7 of 10
Data
Source *
BoE
Number
BoE
Date
BoE
Office
Code
(Customs
House /
Station
Code)
BoE
Item
No
CPC
Code
Goods /
Service
Commercial
Description
*
Goods /
Service
Code*
Goods /
Service
Name
Assessable
Value
Value*
(a)
SD*
(b)
VAT*
(c) AT Notes
BoE Data 309753 Apr 16, 2023 101 5 4000 HOSE 3926.90.99
PVC scrn.having
intrnl.dia.from
4-8 Mulch and
strct.thereof
used in agri.&
hoti.,nes
9,018.86 15,007.38 3,463.24 2,251.11 750.37
BoE Data 309753 Apr 16, 2023 101 4 4000 SENSOR ASSY 9025.80.00
Oth.Instruments
Hydrometers,
Pyrometers,
Hygrometers,
Etc, And
Combinations
34,632.44 36,364.06 0 5,454.61 1,818.20
BoE Data 309753 Apr 16, 2023 101 3 4000 SENSOR ASSY 9025.80.00
Oth.Instruments
Hydrometers,
Pyrometers,
Hygrometers,
Etc, And
Combinations
1,02,614.63 1,07,745.36 0 16,161.80 5,387.27
BoE Data 309753 Apr 16, 2023 101 2 4000 SENSOR ASSY 9025.80.00
Oth.Instruments
Hydrometers,
Pyrometers,
Hygrometers,
Etc, And
Combinations
46,176.58 48,485.41 0 7,272.81 2,424.27
BoE Data 309753 Apr 16, 2023 101 1 4000 MOTOR-TEXTILE
MACHINERY PARTS 8501.51.00
Ac Motors, Multi-
Phase, Of An
Output =<750 W
64,134.14 73,754.26 0 11,063.14 3,687.71
BoE Data 309753 Apr 16, 2023 101 16 4000 PCB 8538.90.90
Parts Of
Apparatus Of
85.35 To 85.37,
Nes
1,31,875.84 1,68,801.08 0 25,320.16 8,440.05
BoE Data 309753 Apr 16, 2023 101 15 4000 PCB 8538.90.90
Parts Of
Apparatus Of
85.35 To 85.37,
Nes
1,31,875.84 1,68,801.08 0 25,320.16 8,440.05
BoE Data 309753 Apr 16, 2023 101 14 4000 PCB 8538.90.90
Parts Of
Apparatus Of
85.35 To 85.37,
Nes
1,31,875.84 1,68,801.08 0 25,320.16 8,440.05
BoE Data 309753 Apr 16, 2023 101 13 4000 MOTOR 8501.51.00
Ac Motors, Multi-
Phase, Of An
Output =<750 W
3,848.05 4,425.26 0 663.79 221.26
BoE Data 309753 Apr 16, 2023 101 12 4000 PAD 4016.99.90
ARTICLES OF
VULCANIZED
RUBBER,NES
EX.RUBBER
COT/APRON
13,468.18 16,835.23 0 2,525.28 841.76
BoE Data 309753 Apr 16, 2023 101 11 4000 PACKING 4016.99.90
ARTICLES OF
VULCANIZED
RUBBER,NES
EX.RUBBER
COT/APRON
46,176.58 57,720.73 0 8,658.11 2,886.04
BoE Data 309753 Apr 16, 2023 101 10 4000 PACKING 4016.99.90
ARTICLES OF
VULCANIZED
RUBBER,NES
EX.RUBBER
COT/APRON
46,176.58 57,720.73 0 8,658.11 2,886.04
TOTAL 8,32,260.79 10,03,069.28 3,463.24 1,50,460.39 50,153.46
Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver
Page 8 of 10
Supplier’s
BIN
Supplier’s
Name*
Supplier’s
Address* Value* Deducted VAT*
Invoice
No./Challan/
Bill
No. etc.
Invoice/
Bill Date
VAT
Deduction
at
Source,
Certificate
No.
VAT
Deduction
at
Source,
Certificate
Date
Tax
Deposited
Account
Code
Tax
Deposited
Serial no.
of Book
Transfer
Tax
Deposited
Date
Notes
Various
Suppliers
Different
Address 12,626.00 947.00 T-51 12/06/2023 12/06/2023
Various
Suppliers
Different
Address 47,746.00 3,518.00 T-50 12/06/2023 12/06/2023
Joy Enterprise Different
Address 57,893.00 8,684.00 T-49 12/06/2023 12/06/2023
MEM
Corporation
Different
Address 3,52,633.00 52,895.00 T-48 12/06/2023 12/06/2023
Various
Suppliers
Different
Address 1,34,533.00 10,090.00 T-57 12/06/2023 12/06/2023
Legal Counsel Different
Address 20,000.00 3,000.00 T-56 12/06/2023 12/06/2023
001034057-0
Tokyo
Consulting Firm
Limited.
Ataturk Tower,
Flat # 11/A
(Lift # 10), 22
Kemal
AtaturkAvenue
; Banani PS;
Dhaka-1213;
Bangladesh
1,31,500.00 19,725.00 T-55 12/06/2023 12/06/2023
Various
Suppliers
Different
Address 4,96,186.00 37,214.00 T-54 12/06/2023 12/06/2023
Various
Suppliers
Different
Address 5,840.00 438.00 T-53 12/06/2023 12/06/2023
Various
Suppliers
Different
Address 2,946.00 442.00 T-52 12/06/2023 12/06/2023
TOTAL 12,61,903.00 1,36,953.00
Sub-form of Part - 5.27: Any Other Adjustments
Challan Number Date Amount VAT* SD* Purpose/Notes*
T-47 12/06/2023 48,36,000.00 72,540.00 0 Office Rent
T-46 12/06/2023 3,29,840.00 49,476.00 0 Office Rent
TOTAL 51,65,840.00 1,22,016.00 0
Page 9 of 10
Sub-form of Part - 6.29: : Due to VAT Deducted at Source from the Supplies Delivered
Buyer’s
BIN
Buyer’s
Name*
Buyer’s
Address* Value* Deducted VAT*
Invoice
No./
Challan/Bill
No. etc.
Invoice/
Bill Date
VAT
Deduction at
Source,
Certificate
No.
VAT
Deduction at
Source,
Certificate
Date
Tax
Deposited
Account
Code
Tax
Deposited
Serial no.
of Book
Transfer
Tax
Deposited
Date
Notes
Square
Textiles Ltd
Saradaganj,
Kasimpur,
Gazipur
1,44,000.00 14,400.00 03/05/2023 7100230000355 04/05/2023 03/05/2023
TOTAL 1,44,000.00 14,400.00
Sub-form of Part - 8.58: VAT Deposit for The Tax Period
Treasury Challan
Number/ Token
Number*
Bank/ CGA* Branch/CAFO/DCA* Date* Tax Deposited Account
Code Amount* Notes
T-60 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 5,50,635.00
T-57 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 10,090.00
T-56 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 3,000.00
T-55 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 19,725.00
T-54 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 37,214.00
T-53 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 438.00
T-52 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 442.00
T-51 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 947.00
T-50 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 3,518.00
T-49 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 8,684.00
T-48 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 52,895.00
T-47 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 72,540.00
T-46 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 49,476.00
Page 10 of 10
Treasury Challan
Number/ Token
Number*
Bank/ CGA* Branch/CAFO/DCA* Date* Tax Deposited Account
Code Amount* Notes
T-59 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 2,90,797.00
T-58 Sonali Bank Ltd. Custom House 12/06/2023 1 / 1133 / 0015 / 0311 28,024.00
TOTAL 11,28,425.00