Binder1

Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period July , 2024 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 11/08/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 22,865.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 4,737.00 Total Increasing Adjustment 28 27,602.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 27,602.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 27,602.00 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 27,602.00 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 6 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 27,602.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 JABA TOUR LIMITED Various Supplier 57,893.00 8,684.00 2425-00029800671 31/07/2024 31/07/2024 Car Rent . JABA TOUR LIMITED Various Supplier 57,893.00 8,684.00 2425-00029793771 31/07/2024 31/07/2024 Car Rent . Zahir & Brothers Various Supplier 73,293.00 5,497.00 2425-00009200531 16/07/2024 16/07/2024 Furniture Rent . TOTAL 1,89,079.00 22,865.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2425-00035437831 08/08/2024 31,580.00 4,737.00 0 Office Rent TOTAL 31,580.00 4,737.00 0 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 242500029800671 One Bank Ltd . Banani 31/07/2024 1 / 1133 / 0015 / 0311 8,684.00 Car Rent . 242500029793771 One Bank Ltd . Banani 31/07/2024 1 / 1133 / 0015 / 0311 8,684.00 Car Rent . 242500009200531 Janata Bank Ltd . Kamal Ataturk Avenue Corp . 16/07/2024 1 / 1133 / 0015 / 0311 5,497.00 Furniture Rent . 242500035437831 Southeast Bank Ltd . Gulshan 08/08/2024 1 / 1133 / 0015 / 0311 4,737.00 Office Rent . TOTAL 27,602.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period June , 2024 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 11/07/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 31,373.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 4,737.00 Total Increasing Adjustment 28 36,110.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 36,110.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 36,110.00 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 36,110.00 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 6 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 36,110.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 001034057-0 Tokyo Consulting Firm Ltd Safura Tower , Banani , Dhaka . 1,51,260.00 22,689.00 2425-00002985091 07/07/2024 07/07/2024 Profession al Fee . JABA TOUR LIMITED Various Supplier 57,893.00 8,684.00 2324-00400182021 12/06/2024 12/06/2024 Car Rent . TOTAL 2,09,153.00 31,373.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2425-00003136621 04/07/2024 31,580.00 4,737.00 0 Office Rent TOTAL 31,580.00 4,737.00 0 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 242500003136621 Southeast Bank Ltd . Gulshan 04/07/2024 1 / 1133 / 0015 / 0311 4,737.00 Office Rent . 242500002985091 Sonali Bank Ltd . Banani 07/07/2024 1 / 1133 / 0015 / 0311 22,689.00 Professional Fee . 232400400182021 One Bank Ltd . Banani 12/06/2024 1 / 1133 / 0015 / 0311 8,684.00 Car Rent . TOTAL 36,110.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period February , 2024 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 11/03/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 18,427.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 9,137.00 Total Increasing Adjustment 28 27,564.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 27,564.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 27,564.00 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 27,564.00 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 6 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 27,564.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 001034057-0 Tokyo Consulting Firm Ltd Safura Tower , Banani , Dhaka . 1,22,847.00 18,427.00 2324-00301310801 07/03/2024 07/03/2024 Profession al Fee . TOTAL 1,22,847.00 18,427.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2324-00301526401 06/03/2024 60,913.00 9,137.00 0 Office Rent TOTAL 60,913.00 9,137.00 0 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 232400301310801 Sonali Bank Ltd . Banani 07/03/2024 1 / 1133 / 0015 / 0311 18,427.00 Professional Fee . 232400301526401 Sonali Bank Ltd . Jatio Biswa Bidyalaya 06/03/2024 1 / 1133 / 0015 / 0311 9,137.00 Office Rent . TOTAL 27,564.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period November , 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 12/12/2023 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 28,734.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 3,045.00 Total Increasing Adjustment 28 31,779.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 31,779.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 31,779.00 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 31,779.00 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 6 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 31,779.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 Tokyo Consulting Firm Ltd Tokyo Consulting Firm Ltd 1,91,560.00 28,734.00 2324-00203045441 11/12/2023 11/12/2023 Profession al Fee . TOTAL 1,91,560.00 28,734.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2324-00203192171 07/12/2023 20,300.00 3,045.00 0 Office Rent TOTAL 20,300.00 3,045.00 0 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 232400203192171 Sonali Bank Ltd . Jatio Biswa Bidyalaya 07/12/2023 1 / 1133 / 0015 / 0311 3,045.00 Office Rent . 232400203045441 Sonali Bank Ltd . Banani 11/12/2023 1 / 1133 / 0015 / 0311 28,734.00 Professional Fee . TOTAL 31,779.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period January , 2024 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 12/02/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 58,182.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 9,137.00 Total Increasing Adjustment 28 67,319.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 67,319.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 67,319.00 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 67,319.00 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 6 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 67,319.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 Ahmed Shamim & Co Various Supplier 72,753.00 10,913.00 2324-00274716061 12/02/2024 12/02/2024 Audit Fee Tokyo Consulting Firm Ltd Various Supplier 3,15,127.00 47,269.00 2324-00274454221 12/02/2024 12/02/2024 Profession al Fee . TOTAL 3,87,880.00 58,182.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2324-00277605851 12/02/2024 60,913.00 9,137.00 0 Office Rent TOTAL 60,913.00 9,137.00 0 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 232400274716061 Sonali Bank Ltd . Banani 12/02/2024 1 / 1133 / 0015 / 0311 10,913.00 Audit Fee 232400277605851 Sonali Bank Ltd . Jatio Biswa Bidyalaya 12/02/2024 1 / 1133 / 0015 / 0311 9,137.00 Office Rent . 232400274454221 Sonali Bank Ltd . Banani 12/02/2024 1 / 1133 / 0015 / 0311 47,269.00 Professional Fee . TOTAL 67,319.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period May , 2024 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 12/06/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 9,962.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 9,137.00 Total Increasing Adjustment 28 19,099.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 19,099.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 19,099.00 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 19,099.00 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 6 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 19,099.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 001034057-0 Tokyo Consulting Firm Ltd Safura Tower , Banani , Dhaka . 66,413.00 9,962.00 2324-0039687961 06/06/2024 06/06/2024 Profession al Fee . TOTAL 66,413.00 9,962.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2324-00372341531 13/05/2024 60,913.00 9,137.00 0 Office Rent TOTAL 60,913.00 9,137.00 0 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 232400372341531 Sonali Bank Ltd . Banani 13/05/2024 1 / 1133 / 0015 / 0311 9,137.00 Office Rent . 232400396879161 Sonali Bank Ltd . Banani 06/06/2024 1 / 1133 / 0015 / 0311 9,962.00 Professional Fee . TOTAL 19,099.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period December , 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 14/01/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 9,137.00 Total Increasing Adjustment 28 9,137.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 9,137.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 9,137.00 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 9,137.00 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 6 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 9,137.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2324-00240437121 14/01/2024 60,913.00 9,137.00 0 Office Rent TOTAL 60,913.00 9,137.00 0 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 232400240437121 The City Bank Ltd . Gazipur Sme 14/01/2024 1 / 1133 / 0015 / 0311 9,137.00 Office Rent . TOTAL 9,137.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period April , 2024 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 14/05/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 9,962.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 Total Increasing Adjustment 28 9,962.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 9,962.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 9,962.00 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 9,962.00 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 6 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 9,962.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 001034057-0 Tokyo Consulting Firm Limited Safura Tower , Banani 66,413.00 9,962.00 2324-00365680411 14/05/2024 Profession al fee TOTAL 66,413.00 9,962.00 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 232400365680411 Janata Bank Ltd . Kamal Ataturk Avenue Corp . 14/05/2024 1 / 1133 / 0015 / 0311 9,962.00 Professional Fee TOTAL 9,962.00 Page 1 of 7 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period October , 2024 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 14/11/2024 5. Last Amendment Date Page 2 of 7 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 7 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 23,896.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 9,474.00 Total Increasing Adjustment 28 33,370.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 7 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 33,370.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 33,370.00 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 33,370.00 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 7 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 33,370.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 7 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 JABA TOUR LIMITED Various Supplier 57,893.00 8,684.00 2425-00107884281 09/10/2024 09/10/2024 Car Rent . 001034057-0 Tokyo Consulting Firm Ltd Safura Tower , Banani , Dhaka . 1,01,413.00 15,212.00 2425-00139420191 10/11/2024 10/11/2024 Profession al Fee . TOTAL 1,59,306.00 23,896.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2425-00145150121 11/11/2024 31,580.00 4,737.00 0 Office Rent 2425-00109439351 14/10/2024 31,580.00 4,737.00 0 Office Rent . TOTAL 63,160.00 9,474.00 0 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 242500139420191 Sonali Bank Ltd . Banani 10/11/2024 1 / 1133 / 0015 / 0311 15,212.00 Professional Fee . 242500145150121 South Bangla Agriculture and Commerce Bank Ltd . Gulshan 11/11/2024 1 / 1133 / 0015 / 0311 4,737.00 Office Rent . 242500109439351 South Bangla Agriculture and Commerce Bank Ltd . Gulshan 14/10/2024 1 / 1133 / 0015 / 0311 4,737.00 Office Rent . 242500107884281 Sonali Bank Ltd . Banani 09/10/2024 1 / 1133 / 0015 / 0311 8,684.00 Car Rent . Page 7 of 7 Treasury Challan Number/ Token Number* Bank/ CGA* Branch/CAFO/DCA* Date* Tax Deposited Account Code Amount* Notes TOTAL 33,370.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period September , 2024 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 14/10/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 34,080.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 Total Increasing Adjustment 28 34,080.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 34,080.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 34,080.00 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 34,080.00 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 6 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 34,080.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 001034057-0 Tokyo Consulting Firm Limited Safura Tower (10 th Floor , South ), 20, Kemal Ataturk Avenue , Banani C / A , Dhaka -1213 1,91,413.00 28,712.00 2425-00102044571 07/10/2024 Profession al fee Various Suppliers Various Address 71,573.00 5,368.00 2425-00065161541 05/09/2024 Computer Equipeme nt TOTAL 2,62,986.00 34,080.00 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 242500065161541 Southeast Bank Ltd . Gulshan 05/09/2024 1 / 1133 / 0015 / 0311 5,368.00 Computer equipement 242500102044571 Sonali Bank Ltd . Banani 07/10/2024 1 / 1133 / 0015 / 0311 28,712.00 Professional Fee TOTAL 34,080.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period March , 2024 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 15/04/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 9,962.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 9,137.00 Total Increasing Adjustment 28 19,099.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 19,099.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 19,099.00 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 19,099.00 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 6 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 19,099.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 001034057-0 Tokyo Consulting Firm Ltd Safura Tower , Banani , Dhaka . 66,413.00 9,962.00 2324-00334716511 08/04/2024 08/04/2024 Profession al Fee . TOTAL 66,413.00 9,962.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2324-00338879961 08/04/2024 60,913.00 9,137.00 0 Office Rent TOTAL 60,913.00 9,137.00 0 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 232400338879961 Sonali Bank Ltd . Jatio Biswa Bidyalaya 08/04/2024 1 / 1133 / 0015 / 0311 9,137.00 Office Rent . 232400334716511 Janata Bank Ltd . Kamal Ataturk Avenue Corp . 08/04/2024 1 / 1133 / 0015 / 0311 9,962.00 Professional Fee . TOTAL 19,099.00 Page 1 of 6 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 005274206-0103 2. Name of Taxpayer NISSHIN TRANSPORTATION CO ., LTD . 3. Address of Taxpayer K 2 Tower (9 th Floor ), Joy Bangla Road , Kunia Borobari , PS : Tongi , PO : National University , Tongi ; Gazipur Sadar PS ; Gazipur - 1704; Bangladesh 4. Type of Ownership Others ( Liaison Office ) 5. Economic Activity Other ( Liaison Office ) PART - 2: RETURN SUBMISSION DATA 1. Tax Period August , 2024 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 15/09/2024 5. Last Amendment Date Page 2 of 6 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 Goods Based on MRP 5 Goods/Service Based on Specific VAT 6 Goods/Service Other than Standard Rate 7 Retail/Wholesale/Trade Based Supply 8 Total Sales Value & Total Payable Taxes 9 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 Total Input Tax Credit 23 PART - 3: SUPPLY - OUTPUT TAX Page 3 of 6 PART - 5: INCREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source by the Supply Receiver 24 25,753.00 Payment Not Made Through Banking Channel 25 Issuance of Debit Note 26 Any Other Adjustments 27 4,737.00 Total Increasing Adjustment 28 30,490.00 PART - 6: DECREASING ADJUSTMENTS (VAT) Adjustment Details Note VAT Amount Due to VAT Deducted at Source from the Supplies Delivered 29 Advance Tax Paid at Import Stage 30 Issuance of Credit Note 31 Any Other Adjustments 32 Total Decreasing Adjustment 33 Page 4 of 6 PART - 7: NET TAX CALCULATION Items Note Amount (Tax) Net Payable VAT for the Tax Period (Section- 45) (9c-23b+28-33) 34 30,490.00 Net Payable VAT for the Tax Period after Adjustment with Closing Balance and balance of form 18.6 [34- (52+56)] 35 30,490.00 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 30,490.00 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 6 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 30,490.00 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 * RAYHAN IBNE MOHSIN Designation Officer Mobile Number * 01726019993 National ID/Passport Number * 8256816326 Email * sushmita.saha@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 6 Sub-form of Part - 5.24: Due to VAT Deducted at Source by the Supply Receiver 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 JABA TOUR LIMITED Various Supplier 28,947.00 4,342.00 2425-00074523771 12/09/2024 12/09/2024 Car Rent . JABA TOUR LIMITED Various Suppliers 57,893.00 8,684.00 2425-00074518921 12/09/2024 12/09/2024 Car Rent . 001034057-0 Tokyo Consulting Firm Ltd Safura Tower , Banani , Dhaka . 84,847.00 12,727.00 2425-00062361091 09/09/2024 09/09/2024 Profession al Fee . TOTAL 1,71,687.00 25,753.00 Sub-form of Part - 5.27: Any Other Adjustments Challan Number Date Amount VAT* SD* Purpose/Notes* 2425-00065168501 05/09/2024 31,580.00 4,737.00 0 Office Rent TOTAL 31,580.00 4,737.00 0 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 242500074523771 One Bank Ltd . Banani 12/09/2024 1 / 1133 / 0015 / 0311 4,342.00 Car Rent . 242500074518921 One Bank Ltd . Banani 12/09/2024 1 / 1133 / 0015 / 0311 8,684.00 Car Rent . 242500065168501 Sonali Bank Ltd . Gulshan 05/09/2024 1 / 1133 / 0015 / 0311 4,737.00 Office Rent . 242500062361091 Sonali Bank Ltd . Banani 09/09/2024 1 / 1133 / 0015 / 0311 12,727.00 Professional Fee . TOTAL 30,490.00