Withholding tax, commonly known as Tax Deducted at Source (TDS), is an important tax compliance requirement in Bangladesh. Where a person or entity is required to deduct or collect tax at source, the deducted or collected tax must be deposited with the Government and properly reported through a withholding tax return. The Income Tax Act, … Read more
A branch office in Bangladesh is an extension of a foreign company established to carry out approved commercial or business activities in Bangladesh. Unlike a liaison office, a branch office may generate income from its business activities in Bangladesh and is therefore subject to income tax on its taxable income in accordance with the Income … Read more
A liaison office or representative office of a foreign company in Bangladesh is generally established to undertake liaison, communication, promotional, market research and representative activities. A liaison office does not normally carry out commercial activities or generate income in Bangladesh. Therefore, where a liaison office operates within the scope of its approved activities and does … Read more
Preparing and submitting a company tax return in Bangladesh involves more than simply reporting the profit shown in the financial statements. A company must first determine its taxable income under the Income Tax Act, 2023, make the necessary tax adjustments, calculate its income tax liability, adjust tax deducted or collected at source and advance tax, … Read more
VAT return filing is an important compliance requirement for VAT-registered businesses in Bangladesh. A registered person must properly calculate output tax, eligible input tax credit, increasing adjustments and decreasing adjustments before determining the net VAT payable for the relevant tax periods. The VAT and Supplementary Duty Act, 2012 provides the legal framework for calculating and … Read more
PRACTICAL CORPORATE COMPLIANCE GUIDE Companies Act, 1994 | Registrar of Joint Stock Companies and Firms (RJSC) Schedule X is the annual summary of share capital, shareholders and directors filed with the Registrar of Joint Stock Companies and Firms (RJSC). In Bangladeshi practice it is commonly referred to as the annual RJSC return. Its statutory foundation … Read more
Choosing the right employer is one of the most important decisions for any ACCA student or affiliate. While passing ACCA examinations demonstrates technical knowledge, practical experience and professional development are equally critical for building a successful career. That is why many aspiring finance professionals look for an ACCA Approved Employer in Bangladesh that can provide … Read more
How to Transfer Share of Private Limited Company – FMG Chartered Accountants Corporate Law · Bangladesh How to Transfer Share of Private Limited Company in Bangladesh A step-by-step compliance guide under the Companies Act 1994 and applicable RJSC requirements. Transferring shares in a private limited company in Bangladesh involves a structured legal and regulatory process. … Read more
Small Business Accounting Services in Bangladesh | FMG Chartered Accountants Bangladesh Accounting Guide · 2026 Small Business Accounting Services in Bangladesh Running a small business in Bangladesh is demanding work. Between serving customers, managing staff, and navigating a complex regulatory environment, keeping your finances accurate and compliant can feel overwhelming. FMG Chartered Accountants is here … Read more