TAXPAYER MANUAL - National Board of Revenue · TAXPAYER MANUAL ONLINE RETURN SUBMISSION IT-11GA -...

Government of the People’s Republic of Bangladesh

National Board of Revenue

Segunbagicha, Dhaka

-------------------------

STRENGTHENING GOVERNANCE MANAGEMENT PROJECT (SGMP)

(ONLINE FILING AND DIGITIZATION OF TAX RETURN)

TAXPAYER MANUAL

ONLINE RETURN SUBMISSION

IT-11GA - OTHER THAN COMPANY

VERSION 1.0

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CONTENTS

1. INTRODUCTION ................................................................................................................... 4

1.1 Definition of terminologies used ...................................................................................... 4

2. INSTRUCTION FOR SUBMISSION OF OTHER THAN COMPANY RETURN IT-11/GA ... 5

2.1 Login TPOS .............................................................................................................. 5

2.2 Save Draft Tax Return form ..................................................................................... 8

(a) Inf.1: First page of main return ............................................................... 11

(b) Inf.2: Salaries ............................................................................................. 15

(c) Inf.3: House property ................................................................................ 20

(d) Inf.4: Secu./Busi./Prof./Capital/Special ................................................... 24

(e) Inf.5: Income from Other source: ............................................................ 33

(f) Inf.6: Agri./Firm/Spouse/Foreign ............................................................. 39

(g) Inf.7: Income u/s 82C & presumptive income ........................................ 45

(h) Inf.8: Investment tax credit ....................................................................... 48

(i) Inf.9: IT-10B-1............................................................................................. 54

Statement of assets and liabilities (No. 1) ................................................... 59





Statement of assets and liabilities (No. 6 - 8) ............................................. 62


Statement of assets and liabilities (No. 10) ................................................. 65

(j) Inf.10: IT-10B-2........................................................................................... 66

Statement of assets and liabilities (No. 11) ................................................. 69

Statement of assets and liabilities (No. 12 - 16) ......................................... 70

Statement of assets and liabilities (No. 17 - 18) ......................................... 71

(k) Inf.11: IT-10BB ........................................................................................... 73

IT-10BB (No. 1 - 9) ...................................................................................... 74

IT-10BB (No. 10 - 11) .................................................................................. 76

(l) Inf.12: Payment/ 2nd page/ Furnished Documents................................ 79

2.3 Process Draft Tax Return form ................................................................................ 89

2.4 Submit return ............................................................................................................ 92

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2.5 View Filing history .................................................................................................... 94

2.6 View and print confirmation ...................................................................................... 97

2.7 Print return ................................................................................................................ 99

2.8 View/Print Certificate ................................................................................................ 100

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1. INTRODUCTION

1.1 Definition of terminologies used

Terminologies Used Description

ID Identification

TIN Taxpayer’s Identification Number

BIN Business Identification Number

UTIN Unified Taxpayer’s Identification Number

BP Business Partner

FBN Form Bundle Number

CA Contract Account

CO Contract Object

FBT Form Bundle Type

CoCode Company Code

Astyear Assessment Year

NBR National Board of Revenue

CT Commissioner of Tax

DCT Deputy Commissioner of Tax

VAT Value Added Tax

IT11-GA Return form for Individual Other than Company

IT11-GHA Company Return

TPOS Taxpayer Online Service

Inf. Interface

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2. INSTRUCTION FOR SUBMISSION OF OTHER THAN COMPANY

RETURN IT-11/GA

2.1 Login TPOS

This section guides Taxpayer how to log in TPOS system with the username and password

created:

Step 1: User accesses the address http://etaxnbr.gov.bd/ in Internet Explorer 9 or the previous

versions.

Step 2: User opens Online Filing Tab to see overview of this Tab and click “Click here” to go to

TPOS screen.

http://etaxnbr.gov.bd/

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Step 3: User inputs his/her registered username/password, capcha into relevant fields

Taxpayer inputs User name and password, which is registered before.

Example: User: SUMAN BHOWMIK

Password: 123456a@

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Then, Taxpayer inputs captcha code, which is displayed on the screen in the “Enter the code

above” box.

Finally, click Log in button or press Enter.

For more security, at the first time login, Taxpayer has to change password, which is generated

by the system.

Change password:

After clicking “Login”, the system will require taxpayer to change password as screenshot below.

Taxpayer input required information:

Old password: Input password which was said in Taxpayer’s Online Account Certificate

New Password: Input new password, which satisfies 3 conditions below:

Different from old password

Between 8 and 20 characters

Contains at least one character, one number and one special character (!, @, #, $, %, ^, &, *)

Confirm Password: Input new password again. Then, taxpayer clicks “Change” to change

password.

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2.2 Save Draft Tax Return form

This section shows Taxpayer how to file a tax return and save it as a draft into TPOS system

without submitting it to the online system.

Step 1: Choose a tax return

There are two ways for Taxpayer to choose a tax return:

Option 1: As soon as Taxpayer logs in TPOS system, a list containing all tax filing obligations of

Taxpayer is displayed in “Task Overview” tab.

User chooses a tax return to process by double clicking on “Filing” as description on the screen

below.

Option 2: User chooses “Filing” tab then click “File a new tax return”.

After that, user inputs Tax Type, Tax Form and Period as description below:

- Tax Type: user chooses “Other than Company” form

- Tax Form: The information is displayed automatically by the system based on selected

tax type.

- Period: choose income year of return

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Finally, user chooses Next button, then system displays all forms of a tax return including

detail of return and statements.

Step 2: Input data on tax return

Taxpayer click on that particular form where he/she wants to input data.

Any taxpayer may need to fill several main forms as follows:

1. Inf: First page of main return

7. Inf: Income u/s 82C & presumptive income

8. Inf: Investment tax credit

9. Inf: IT-10B-1

10. Inf: IT-10B-2

11. Inf: IT-10BB

12. Inf: Payment/ 2nd page/Furnished Documents

Besides, user chooses one of the following forms associated with source of income:

2. Inf: Salaries: Salary

3. Inf: House property: House property

4. Inf: Secu./Busi./Prof./Capital/Special: Interest on Securities, Business and profession,

Capital gain, Special income.

5. Inf: Other sources: Other source

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6. Inf: Agri./Share/Spouse/Foreign: Agriculture, Share of profit in a firm, Income of the

spouse or minor child as applicable, Foreign Income

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(a) Inf.1: First page of main return

The content of the form is to display basic information of taxpayer. In this form grey fields are

displayed automatically from TIN of Taxpayer like: name, national ID (if any), TIN, Circle, Tax

zone, assessment year, address, etc.

The mandatory fields in this form include:

- “Type of taxpayer” if taxpayer is Individual taxpayer

- “Minimum tax area”

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Name Description

Self/Universal Self/Normal Taxpayer will tick only one of two boxes: Universal Self and

Normal.

Self is disable.

If the chosen assessment year is the previous one, user cannot

tick “Universal Self” box..

Revised return Taxpayer will check in this box if user revises a submitted

return.

[01] Name of Assessee Display name of taxpayer.

[02] National ID No. (if any) Display national ID number of Taxpayer.

[03]UTIN (If any) Display UTIN number of Taxpayer.

[04] TIN Display TIN number of Taxpayer.

[05a] Circle Display automatically only name of Circle

[05b] Taxes Zone Display automatically Taxes Zone. Be unchangeable.

[06] Assessment Year Display Assessment year as the rule below:

Period key 201x => Assessment year: 201(x+1) – 201(x+2)

Example: Period key is 2014 => Assessment year is 2015 -

2016

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Name Description

[07] Residential Status:

Resident/Non-resident

Bangladeshi/Non-resident

Foreigner

Display residential status based on BP type.

[08] Status: Individual/Firm/

Association of Person/ Hindu

Undivided Family

Display status based on BP type

[09] Name of the employer/

Business (where applicable)

Display Name of the employer/ Business.

[10]Wife/Husband’s

Name/TIN: Name

Display name of Taxpayer’s Wife or Husband

[10] TIN Taxpayer will input TIN of wife/husband.

[11] Father’s Name Display name of Taxpayer’s father.

[12] Mother’s Name Display name of Taxpayer’s mother.

[13] Date of birth (in case of

individual)

Display Taxpayer’s date of birth.

[14a] Address Present Display Taxpayer’s present address.

Rule of address: Post code, Thana, District, City.

[14b] Address Permanent Display Taxpayer’s permanent address.

Rule of address: Post code, Thana, District, City.

[15] Telephone

Office/Business

Taxpayer will input the telephone office/business of taxpayer.

Residential Display residential phone number of Taxpayer.

[16] VAT Registration

Number (if any)

Taxpayer will input Taxpayer’s VAT Registration Number.

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Name Description

1. Gender Display gender of taxpayer.

2. Type of Taxpayer Taxpayer will choose type of Taxpayer. .

Type of taxpayer includes:

- General

- Person with disability

- Gazetted war wounded freedom fighter

3. Minimum tax area Taxpayer will choose area to calculate minimum tax relevant to

assessment year.

4. Minimum tax Display amount according to type of Minimum tax area.

5. Whether you are a

Parent or Legal guardian

of a person with

disability? If yes tick the

Check Box

Taxpayer will click the Check Box.

When inputting all necessary information into form, you have to click on “Check and calculate”

button. After that, you have to click on “Save Draft” for save the data into the system. At last,

you have to click on “Apply and Close” button for return the main screen.

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(b) Inf.2: Salaries

This interface specifies the following information:

- Type of employer/employee

- Deemed income for free furnished/unfurnished accommodation

- Interest accrued on Recognized Provident Fund

- Deemed income for transport facility

- Schedule-1 (Salaries)

If you do not have this source of income, you still have to open and then click button "Apply and

Close”

This form has no mandatory field.

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Name Description

Salaries: u/s 21 (as per schedule

1)

Display amount of salaries of Taxpayer. Get information

from field [18](04) Net taxable income from salary scenario:

2- Inf Salaries.

Type of employer/employee

Name Description

Private Organization/

Autonomous/Semi

Government/Government

Allow user to choose a group of employer/employee.

(Note: with each chosen value, system will display a list of

detail type of employer/employee

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Name Description

Name of the employer/business Allow user to input name of employer/business.

Deemed income for free furnished/unfurnished accommodation

Name Description

No deemed income for free

furnished/unfurnished

accommodation/For rent free

accommodation (By

employer)/For Concessional rate

Allow user to choose one value in 3 values.

(Note: If user chooses “No deemed income for free

furnished/unfurnished accommodation”, amount of income,

amount of exempted income and net taxable income of this

criteria will be zero)

Rent paid by employee Allow user to input Rent paid by employee.

(Note: allow user to input if user chooses For Concessional

rate only)

Interest accrued on Recognized Provident Fund

Name Description

Interest accrued on Recognized

Provident Fund Employer’s

Allow user to check the box.

If the box is checked, table of Interest accrued on Recog

nized Provident Fund is displayed and vice versa

Information of column

Interest accrued on Recognized

Provident Fund (During the year)

Allow user to input.

Provident Fund Balances on 30th

June of income year

(Tk.)

Allow user to input Provident Fund Balance if the box

“Interest accrued on Recognized Provident Fund

Employer’s” is checked.

Deemed income for transport facility

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Name Description

If any deemed income for

transport facility then click on

the checkbox

Allow user to check or uncheck the box.

(Note: If user unchecks the box, amount of income, amount

of exempted income and net taxable income of criteria

“Deemed income for transport facility” will be zero)

Schedule-1 (Salaries)

Name Description


(01) Pay and allowance Display name of pay and allowance.

(02) Amount of Income (Tk.) Allow user to input amount of income according to serial of

column (01).

(03) Amount of exempted income

(Tk.)

The system will display automatically the amount of

exempted income.

(04) Net taxable income (Tk.) Display automatically show the amount of net taxable

income according to serial of column (01).

Information of row

From [01]Basic pay to [18] Other,

if any (give detail)

Taxpayer input income of basic pay for the astyear and

system will support to calculate exempted and net taxable

income

[19]Net taxable income from

salary

Display automatically the value based on the salary.




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(c) Inf.3: House property


- Income from house property

- Location and description of property

- Schedule-2 (House Property income)


Close”

The mandatory field in this form is “Ownership (%)” if there have any value in this table. Thus, if

you do not input any value in this table, you do not need to fill up the mandatory field and be

possible to submit the return.

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Name Description

Check if you have any

income from House property

Taxpayer will check in this box. If user checks this box, it

means that taxpayer has income from house property so

income from house property which is input in this schedule will

be recorded in main return

If taxpayer does not check the box, the system does not record

income from house property in main return

Income from house property:

u/s 24 (as per schedule 2)

Display total share of net income from House property.

Income from house property: u/s 24 (as per schedule 2) (8 lines)


[1] No. Taxpayer will view order of lines

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Name Description

[2] Residential (Uncheck)

Commercial (Check)

Taxpayer will choose one of two selections:

- If house property is used for residential purpose,

taxpayer unchecks box.

- If house property is used for commercial purpose,

taxpayer checks box.

[3] Annual rental income

(Tk.)

Taxpayer will input rental income from house property.

Claimed Expenses

[4] Repair, Collection, etc.

(Tk.)

Display repair, collection expense of house property

automatically.

This rate is eligible for 2015-2016 assessment year

[4]=30%*[3] if [2] is check

[4]=25%*[3] if [2] is uncheck

These are the rates of assessment year 2015 – 2016

Rates can change according to assessment year

Be unchangeable

[5] Municipal or Local Tax

(Tk.)

Taxpayer will input amount of municipal or local tax.

[6] Land Revenue (Tk.) Taxpayer will input amount of Land Revenue.

[7] Interest on

Loan/Mortgage/Capital

Charge (Tk.)

Taxpayer will input amount of Interest on

Loan/Mortgage/Capital Charge.

[8] Insurance Premium (Tk.) Taxpayer will input amount of Insurance Premium.

[9] Vacancy Allowance (Tk.) Taxpayer will input amount of Vacancy Allowance.

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Name Description

[10] Other, if any (Tk.) Taxpayer will input amount of other expense for house

property.

[11] Total expenses (Tk.) Display total amount of expenses for each house property

based on expenses in this table.

[12] Net income from House

property (Tk.)

Display automatically net income from house property.

[12] = [3] – [11]

Ownership (%) Taxpayer will input rate of ownership

Ownership must be within the range from 0 to 100, if not,

display message 02 and reset value to 0 automatically.

Share of net income (Tk.) Display the net income from tax payer part.

Location and description of property (8 lines)

Name Description


From “No.” to “total number

of rental units”

Taxpayer will input the value

Schedule-2 (House Property income)

Name Description

All values in table Display amount automatically by the system




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(d) Inf.4: Secu./Busi./Prof./Capital/Special


- Interest on Securities: U/s 22

- Income from business or profession: u/s 28

- Capital gains: u/s 31

- Special Types of Income (Reduced rate, Tax Free etc. Income)


Close”


- “Date of purchase”

- “Date of sale”

if any value in table 8.3 is filled up. Thus, if you do not input any value in this table, you do not

need to fill up the mandatory field and be possible to submit the return.

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Interest on Securities

Name Description

Interest on Securities: U/s 22 Display amount of Interest on Security.

2.1 Income from Bill/Debenture


Source of income (1) Display two sources of income from Bill/Debenture source.

Name of Bond/Bill/Debenture (2) Taxpayer will input name of security type.

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Name Description

Value (Tk.) (3) Taxpayer will input value of each type.

Commission/Interest (Tk.) (4) Taxpayer will input value of commission or Interest.

Interest of Bank loan to buy

Bond/Bill/Debenture (If any)

(Tk.) (5)

Taxpayer will input value of Interest of Bank.

Tax Deduction at source (Tk.) Taxpayer will input amount of deducted tax.

Date of deduction(s) Taxpayer will input date of deduction.

Net commission/Interest (Tk.)

(4) – (5)

Display amount of Net commission/Interest = (4) – (5).

Information of row

Bond/Bill Taxpayer will input information related to Bond/Bill

Debenture Taxpayer will input information related to Debenture.

2.2 Income from Saving

Instruments (1 line)

Type Display 1 type of saving instrument:

Pensioner Saving certificate (Investment up to

500,000)

Amount of Investment (Tk.) Taxpayer will input Amount of Investment.

Gross amount of interest (Tk.) Taxpayer will input gross amount of interest on Saving

instruments.

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Income from business or profession: u/s 28

Name Description

Income from business and

profession: u/s 28

Display amount of Net taxable income from business and

profession.

Note: Get information from Net taxable income from

business (Tk.) in Income from business and Net taxable

income from profession (Tk.) table in 4. Inf:

Secu./Busi./Prof./Capital/Special

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Name Description

a. Income from Business (4 rows)

a. Income from Business Display Total net taxable income from business.

Get information from “Net taxable income from business”

column in following table.

No. Display the order of rows.

Business type Taxpayer will choose a value from list.

(Note: In this list of Business type, the system display the

type which has “head of income” is “Business income”)

Sale/Turnover/ Receipt (Tk.) Taxpayer will input value of Sale/Turnover/Receipt.

Less: Total Expenses (Tk.) Taxpayer will input value of Expenses.

Rate of Gross profit Taxpayer will input rate of Gross profit. Rate of Gross profit

must be within the range from 0 to 100, if not, display

message 02 and reset value to 0 automatically.

Net taxable income from

business(Tk.)

Display value of Net taxable income from business (Tk.) =

Sale/Turnover (Tk.) - Less: Total Expenses (Tk.). If this

value is negative, the system will display value is 0.

b. Income from profession (6 rows)

b. Income from profession Display Total net taxable income from profession.

Get information from “Net taxable income from profession”

column in following table.


Profession type Allow user to choose a value from list.

(Note: In this list of Profession type, the system display the

type which has “head of income”: “Profession income”)

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Name Description

Receipt (Tk.) Taxpayer will input amount of Sale/Turnover/Receipt.

Less: Total Expenses (Tk.) Taxpayer will input amount of Expenses.

Net taxable income from

profession (Tk.)

Display value of Net taxable income from business (Tk.) =

Receipt - Less: Total Expenses (Tk.). If this value is

negative, the system will display value is 0. Be

unchangeable

Capital gains: u/s 31

Name Description

Capital gains: u/s 31 Display amount of Capital gain.

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8.1 Sale or Transfer of Share(s)/ Mutual Fund/Unit Fund of enlisted company in Stock

Exchange

Name Description

Number of Share(s) Taxpayer will input the number of shares.

Acquisition cost of capital gain

(Tk.)

Taxpayer will input the Acquisition cost of capital gain (Tk.).

Amount of profit (Capital Gain)

(Tk.)

Taxpayer will input the amount of profit gained.

8.2 Sponsor Share holder or Director of Bank and other Financial Institution, Merchant

Bank, Share Dealer/Brokerage company or any person having more than 10% of paid up

capital of a company enlisted in stock Exchange.

Name Description

Number of Share(s) Taxpayer will input the number of shares.

Amount of profit (Capital Gain)

(Tk.)

Taxpayer will input the Amount of profit of capital gain (Tk.).

Tax payable from Capital gain Display tax payable from Capital gain.

= amount of profit * 15%

8.3 Sale of land, Apartment, Commercial Space etc., Sale of land, Apartment, Commercial

Space etc. table.

Name Description

Date of Purchase Taxpayer will input date when purchased the capital asset.

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Date of sale

Taxpayer will input date of selling the capital asset.

Date of sale must be after date of purchase. If not, shown

error message. Mandatory Field.

Cost of acquisition Taxpayer will input Cost of acquisition

Sale price Taxpayer will input Sale Price

Capital gain income Display Capital Gain Income.

Special Types of income

Name Description


Sly No. Display the order of rows.

Special Type of income Display special type of Income.

(Note: the system displays the type which has “head of

income”: “Special income”)

Sale/ Turnover/ Receipt Taxpayer will input amount of Sale/ Turnover/ Receipt.

Total Less: Expenses

(Tk.)

Taxpayer will input amount of Expenses.

Rate of Gross Profit Taxpayer will input value of Rate of Gross Profit.

Net taxable

Income

Display Net taxable income = Sale/ Turnover/ Receipt -

Total Less: Expenses (Tk.)

Information of row

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Name Description

From [1] “Income from Cattle

farming, Dairy farming,

Mushroom farming, Production of

Seeds locally, etc.” to [11] Others

Taxpayer will input income value




(e) Inf.5: Income from Other source:


- Bank Interest/Profit

- Mutual Fund/Unit certificate

- Dividend

- Gratuity

- Workers participation fund


Close”


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Name Description

Income from other source: u/s 33 Display the amount of Income from other source.

Note: Get information from Net taxable income (Tk.) in

Income from other source table in 5. In: Income from Other

source

Bank Interest/Profit (10 lines)

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Name Description

A/C no Taxpayer will input Account number.

Bank name Taxpayer will input Bank name.

Branch name Taxpayer will input Branch name.

Balance as on dd/mm/yyyy (Tk.) Taxpayer will input Balance of Account.

Note: “dd/mm/yyyy” is same as income year ending on in

screen 11. Inf: payment/2nd page/furnished doc.

Amount of income (Gross

interest) (Tk.)

Taxpayer will input amount of income.

Amount of exempted income

(Tk.)

Automatically display the amount of exempted income.

Net taxable income (Tk.) Display amount of net taxable income.

Net taxable income (Tk.) = Amount of income – amount of

exempted income

Mutual Fund/Unit certificate (5 lines)

Warrant no Taxpayer will input warrant number.

Issuer Taxpayer will input name of issuer.

Date Taxpayer will input date.

Investment in Mutual Fund/Unit

certificate (Tk.)

Taxpayer will input Investment in Mutual Fund/Unit

certificate.


Dividend) (Tk.)

Taxpayer will input amount of income.


(Tk.)

Display automatically the amount of exempted income.

Net taxable income (Tk.) Display automatically Net taxable income.

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Name Description

Dividend (10 lines)

Warrant no Taxpayer will input warrant number.

Name of company Taxpayer will input name of company.

Issue Date Taxpayer will input issue date.


Dividend) (Tk.)

Taxpayer will input Gross Dividend.

Remark (if any) Taxpayer will input remark (if any).


(Tk.)



Item (10 lines)


Item Taxpayer will choose one values in the list

Warrant No./ Issue No. Taxpayer will input Warrant number or Issue number.

Issuer/Name of Organization Taxpayer will input Issuer/Name of Organization.

Gross Receive (Tk.) Taxpayer will input Gross Receive

Date Taxpayer will input date of Challan

Challan/Pay order No. Taxpayer will input Challan/Pay order No.

Net taxable income (Tk.) Taxpayer will input net taxable income.

Gratuity (5 lines)

Issue no Taxpayer will input issue number

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Name Description

Issuer Taxpayer will input name of issuer

Date Taxpayer will input date

Remark (if any) Taxpayer will input remark (if any)


Gratuity) (Tk.)

Taxpayer will input amount of income


(Tk.)



Workers participation fund (5 lines)

Issue no Taxpayer will input issue number

Issuer Taxpayer will input name of issuer

Date Taxpayer will input date

Remark (if any) Taxpayer will input remark (if any)


Workers participation fund) (Tk.)

Taxpayer will input amount of income




(f) Inf.6: Agri./Firm/Spouse/Foreign


- Agriculture income: u/s 26

- share of profit in a firm

- Income of the spouse or minor child as applicable u/s 43(4)

- Foreign income


Close”


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Name Description

Agriculture income: u/s 26 Display the amount of agriculture income

Note: Get information from Net taxable Agricultural

Income

Only Agricultural income (If having

only income from agriculture, give

click on checkbox. If check, other

heads of income and 82C income

will be set to Zero)

Taxpayer will checks this box. (If user checks this box,

other heads of income and 82C income will be set to Zero

and other head of income will not be put into 11. Inf:

Payment/ 2nd page/ Furnished Documents and 12. Main

return)

If books of account are maintained,

click on check box

Taxpayer will check or uncheck this box. When taxpayer

checks or unchecks this box, corresponding table will be

displayed by that change.

If user unchecks box “Book of account are maintained”, display below table:

Land in bigha Taxpayer will input square meter of land

Production per bigha (Maund) Taxpayer will input Production per bigha

Times of crop Taxpayer will select one value in the provided list

Market price per Maund (Tk.) Taxpayer will input market price of each maund

Gross Agricultural income (Tk.) Display value of Gross Agricultural income = Land in acr *

Market price per Maund * Production acr * Times of crop.

Cost of production (Tk.) Display value of Cost of production = 60% * Gross

Agricultural Income.

Net taxable Agricultural income

(Tk.)

Display value of Net taxable Agricultural income = Gross

Agricultural Income – Cost of Production.

If taxpayer checks box “Book of account are maintained”, display below table:

Land in bigha Do not allow Taxpayer input in this field.

Production per bigha (Maund) Do not allow taxpayer to input in this field.

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Name Description

Times of crop Do not allow taxpayer to input in this field.

Market price per Maund (Tk.) Do not allow taxpayer to input in this field.

Gross Agricultural income (Tk.) Do not allow taxpayer to input in this field.

Cost of production (Tk.) Do not allow taxpayer to input in this field.

Net taxable Agricultural income

(Tk.)

Taxpayer will input Net taxable Agricultural income.

Share of profit in a firm

Name Description

Share of profit in a firm Display amount of Share of profit in a firm.

Note: Get information from Share income (Tk.) in Share of

profit in a firm in table 6. Inf: Income from

Agriculture/Share of profit in a firm/Income of Spouse or

minor child/Foreign income

Proportionate tax Display automatically amount of tax rebate from share of

profit in a firm.


No. Display 5 rows.

Name of the firm Taxpayer will input name of the firm.

TIN Taxpayer will input TIN of the firm.

Validity Check Validity of TIN.

Profit of firm (Tk.) Taxpayer will input amount of profit

Percentage of Share Taxpayer will input amount of profit. Mandatory Field.

Share income (Tk.) Display value of Share income = Profit of firm *

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Name Description

Percentage of Share.

Income of the spouse or minor child as applicable u/s 43(4)

Name Description

Income of the spouse or minor

child as applicable

Display income of the spouse or minor child as

applicable.

Note: Get information from Income of the spouse or minor

child as applicable (Tk.) in Income of the spouse or minor

child as applicable table 6. Inf: Income from




No. Display 5 rows.

Name of spouse Taxpayer will input name of spouse.

Name of child Taxpayer will input name of child.

Type of income Taxpayer will input type of income

Amount of income (Tk.) Taxpayer will input Income of the spouse or minor child

as applicable

Foreign Income (5 lines)

Name Description

Income from Foreign (Tk.) Display income of the spouse or minor child as applicable

Note: Get information from Income from Foreign (Tk.) in

Foreign income table in 6. Inf: Income from



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Name Description


Type of Foreign income Taxpayer will type of foreign income

Name of source country Taxpayer will input name of source country.

Income from Foreign (Tk.) Taxpayer will income from each type.




(g) Inf.7: Income u/s 82C & presumptive income


- Income u/s 82C

- Presumptive income


Close”


Name Description

82C Income Display automatically total value of 82C income.

Get information from following table.

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Name Description


Sl No. Display the order of rows.

Head of tax deduction Taxpayer will choose the head of tax deduction in list.

Tax deductible u/s

section

Display the section of tax law, which specifies tax deductible.

Withholding tax authority Taxpayer will input name of withholding tax authority

Date Taxpayer will input date of 82C income.

Challan No. /Reference

No.

Taxpayer will input challan number.

Bank Taxpayer will choose name of bank in list.

Branch Taxpayer will name of branch according to Bank in list

Amount on which tax is

deducted (Tk.)

Taxpayer will input amount on tax deducted.

Tax deducted at source

(Tk.)

Taxpayer will input tax deducted at source.

Income u/s 82C Display amount of income u/s 82C.

Shown profit Taxpayer will input Shown profit

Additional Income Display extra amount of income of the taxpayer.

Presumptive income

Name Description

Presumptive income Display automatically total value of presumptive income.

Get information from following table.

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Name Description



Head of tax deduction Taxpayer will choose the head of tax deduction in list: Motor

Vehicle presumptive tax or Cargo/Launch presumptive tax.

Tax deductible u/s Display the section of tax law, which specifies tax deductible.

Be unchangeable

Withholding tax authority Taxpayer will input name of withholding tax authority

Date Taxpayer will input date of 82C income.

Challan No./Ref. No Taxpayer will input challan number.

Bank Taxpayer will choose name of bank in list

Branch Taxpayer will choose name of branch in list


deducted (Tk.)

Taxpayer will input amount on tax deducted.

Tax deducted at source

(Tk.)

Taxpayer will input tax deducted at source. Be

Presumptive income Display amount of Presumptive income.

Type of income Display type of Income is “Business income”.




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(h) Inf.8: Investment tax credit


- Life insurance premium

- Deposit Pension scheme

- Others

- Schedule 3


Close”


“Face value of policy” if there have any value in column “premium paid (Tk.) (during the year)”.

Thus, if you do not input any value in this table, you do not need to fill up the mandatory field and

be possible to submit the return.

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Life insurance premium (5 lines)

Name Description

All values in table Taxpayer will input the values

Deposit pension Scheme (5 lines)

Name Description

A ll values in table Taxpayer will input the values

Others, if any

Name Description

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Name Description



(Blank) Two first rows the system displays two particulars of other

investment:

Investment in Saving Certificate

Investment in Unit Certificate

The rest of 16 rows, allow user to choose particulars of

others investment in list:

The list includes:

Donation to Approved Charitable Hospital

Donation to Agakhan Development Network

Donation to Approved Philanthropic/ Educational

Institution

Donation to memory of Liberation war

Donation to PM Higher Education Fund

Investment in Laptop Computer

Investment in Desktop Computer

Others Contribution/Donation/Investment

Amount Taxpayer will input amount of others investment,

Schedule-3 (Investment Tax Credit)

Name Description

[01] Life insurance premium

(allowable investment) (as per

enclosure)

Display allowable investment of Life insurance premium:

(Note: the rule to determine allowable investment based on

1. Life insurance premium table in 8. Inf: Investment tax

credit:

If 10%Face Value of policy < insurance premium then

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Name Description

[01] Life insurance premium = 10% Face Value of policy

If 10% Face Value of policy > insurance premium then

[01] Life insurance premium = insurance premium)

[02] Contribution to deferred

annuity

Taxpayer will input amount of Contribution to deferred

annuity.

[03] Contribution to Provident

Fund to which Provident Fund

Act, 1925 applies

Taxpayer will input amount of Contribution to Provident Fund

to which Provident Fund Act, 1925 applies.

[04] Self contribution and

employer’s contribution to

Recognized Provident Fund

Taxpayer will input amount of Self contribution and

employer’s contribution to Recognized Provident Fund.

[05] Contribution to Super

Annuation Fund

Taxpayer will input amount of Contribution to Super

Annuation Fund.

[06a] Investment in approved

debenture or debenture stock

Taxpayer will input amount of Investment in approved

debenture or debenture stock.

[6b] Investment in approved

Stock or Shares

Taxpayer will input amount of Investment in approved Stock

or Shares.

[07] Contribution to deposit

pension scheme (allowable

investment) (as per enclosure)

Display allowable investment of Contribution to deposit

pension scheme:

(Note: the rule to determine allowable investment based on

2.Contribution to deposit pension scheme table in 8. Inf:

Investment tax credit:

If deposited amount < 60000 [07] Contribution to deposit

pension scheme = deposit amount

If deposited amount > 60000 then [07] Contribution to

deposit pension scheme = 60000

[08] Contribution to Benevolent

Fund and Group Insurance

Taxpayer will input amount of Contribution to Benevolent

Fund and Group Insurance premium.

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Name Description

premium

[09] Contribution to Zakat Fund Taxpayer will input amount of Contribution to Zakat Fund.

[10] Others, if any (give detail)

(as per enclosure)

Display total amount of all other investment which is

described in 3. Other, if any table in scenario 8. Inf:

Investment tax credit.

Total Display automatically total amount of investments.




(i) Inf.9: IT-10B-1


- Statement of assets in income year

If you do not declare any assets, you still have to open and then click button "Apply and Close”


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Statement of assets and liabilities (No. 1)

Name Description

As on ... Automatically display the date of statement.

Name of the Assessee Display name of the Assesse.

TIN Display TIN of the Assesse.

[01a] Business Capital (Closing

balance)

Taxpayer will input amount of Business Capital.

[01b] Directors Shareholdings in

Limited Companies (at cost) (as

per following table)

Display total value of Directors Shareholdings in Limited

Companies.

Directors Shareholdings in Limited Companies (10 rows)


Name of Company Taxpayer will input name of companies

Number of shares Taxpayer will input Number of shares in each company

Value (Tk.) Taxpayer will input value of shares in each company


Name Description

[02] Non-Agricultural Property

(at cost with legal expenses)

(as per following table)

Display amount of Non-Agricultural Property.

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Name Description

a) Land (10 rows)

All values in table Taxpayer will input values

b) House property (10 rows)

All column in table except

column Date of acquisition,

Value (Tk.)

First ten rows, display automatically. Get information from

appropriate column in “Location and description of property”

table in Inf 3: House property.

Last two rows, Taxpayer will input directly

Road Number/Village First ten rows, display Road Number/Village. Get

information from appropriate column in “Location and

description of property” table in Inf 3: House property.

Last two rows, Taxpayer will input Road Number/Village.

Area/Moholla name First ten rows, display Area/Moholla name. Get information

from appropriate column in “Location and description of

property” table in Inf 3: House property.

Last two rows, Taxpayer will input Area/Moholla name.

Thana/Upazila First ten rows, display Thana/Upazila. Get information from



Last two rows, Taxpayer will input Thana/Upazila.

District First ten rows, display District. Get information from



Last two rows, Taxpayer will input District.

Date of acquisition Taxpayer will input Date of acquisition of the property.

Value (Tk.) Taxpayer will input value of house property

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Name Description

[03] Agricultural Property (at

cost with legal expenses (as per

following table)

Display the amount of Agricultural Property.

Agriculture property (10 rows)

All values Taxpayer will input directly


Name Description



Investments (2) Display particulars of Investment.

Last year balance (Tk.) (3) Taxpayer will input last year balance.

Addition during the year (Tk.) (4) Taxpayer will input in 3 fields “Bond, Prize bond and Other

investment – 1”. The rest of table will be displayed

automatically.

Subtraction during the year (5) Taxpayer will input subtraction during the year.

Balance as on…(Tk.)

(6)= (3) +(4) –(5)

Display automatically as formula.

Information of row


Table 2

Name Description

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Name Description

[04d] Loans given (as per

following table)

Display the total value of Loans given.

Loans given (as per following table) (5 rows)


Name Taxpayer will input name of person who borrowed money.

TIN Taxpayer will input eTIN of person who borrowed money.

Amount(Tk.) Taxpayer will input amount of loan.


Name Description

[05] Motor Vehicles (at cost) (as

per following table)

Display total value of Motor vehicles.

Motor Vehicles (at cost) (5 rows)


Type of Vehicle (s) Allow user to choose type of vehicle in list.

Date of Registration Taxpayer will input date of registration of vehicle.

Registration No. Taxpayer will input registration number of vehicle.

Model no. Taxpayer will input model number of vehicle.

Value (Tk.) Taxpayer will input value of vehicle.

Statement of assets and liabilities (No. 6 - 8)

Name Description

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[06] Jewellery Quantity (In gm) (1

tola = 11.664gm)

Taxpayer will input the Quantity (In gm) of jewellery.

[06] Jewellery Cost Taxpayer will input the cost of jewellery. Mandatory Field.

[07] Furniture (at cost) Taxpayer will input the value of furniture.

[08] Electronic Equipment (at

cost)

Taxpayer will input the value of Electronic Equipment.


Name Description

[09a] Cash in hand Taxpayer will input the value of cash in hand.

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Name Description

[09b] Cash at bank (as per

following table)

Display the value of cash at bank.

Cash at bank (as per following table) (15 rows)


Name of Bank First ten rows, display name of Bank. Get information from

Bank Interest/Profit table in Inf 5. Income from other

sources.

The rest 5 rows, Taxpayer will input.

Name of Branch First ten rows, display name of Branch. Get information

from Bank Interest/Profit table in Inf 5. Income from other

sources.


Account number First ten rows, display name of Account number. Get

information from Bank Interest/Profit table in Inf 5. Income

from other sources.


Balance (Tk.) First ten rows, display name of Balance (Tk.). Get

information from Bank Interest/Profit table in Inf 5. Income

from other sources.


[09c] Other deposits (as per

following table)

Display the value of Other deposits.

Other deposits (5 rows)


Type of deposit Taxpayer will input type of deposit.

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Name Description

Balance(Tk.) Taxpayer will input value of deposit.

Total Display the total amount of cash asset.

B/F Display the total amount.


Name Description

[10] Any other assets (as per

following table)

Display the value of other assets.

Any other assets (5 rows)


Type of asset(s) Taxpayer will input type of asset.

Balance(Tk.) Taxpayer will input value of asset.

Total Assets

Display the total value of all assets.




Before inputting information in the IT-10B 2, taxpayer should input information in the IT-10 BB.

Because, family expenditure will come automatically from IT-10 BB to IT-10 B2

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(j) Inf.10: IT-10B-2


- Statement of liabilities in income year

If you do not declare any liabilities, you still have to open and then click button "Apply and Close”

The mandatory field in this form is the checkbox at the end of this page.

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Name Description

[11] Less Liabilities:

[11a] Mortgages secured on

property or land (as per following

table)

Display value of mortgages secured on property or land.

Mortgages secured on property or land (5 rows)


Description of property or land Taxpayer will input description of property or land.

Balance (Tk.) Taxpayer will input value of property or land.

[11b] Unsecured loans (as per

following table)

Display value of unsecured loans.

Unsecured loans (5 rows)


Name of the lender Taxpayer will input name of lender.

TIN Taxpayer will input TIN of lender.

Validity Check the validity of TIN after “Basic check” on Portal or

“Check and calculate” on TPOS. If TIN exists, box is

checked and if TIN does not exist, box is unchecked.

Balance (Tk.) Taxpayer will input value of loan.

[11c] Bank loan (as per following

table)

Display value of bank loan.

Bank loan (5 rows)

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Name Description


Bank name Taxpayer will input name of Bank.

Loan A/C no. Taxpayer will input loan account number.

Date of loan sanction Taxpayer will input date of loan sanction.

Principle amount (Tk.) Taxpayer will input principle amount of bank loans.

Balance (Tk.) Taxpayer will input balance of bank loan.

[11d] Others (as per following

table)

Display value of other liabilities.

Others (5 rows)


Type of liability Taxpayer will input type of liability.

TIN Taxpayer will input TIN.

Balance (Tk.) Taxpayer will input amount of value of liability.

Total liabilities Display sum value of all liabilities.

Total liabilities =[11a]+[11b]+[11c]+[11d]


Name Description

[12] Net wealth as on last date of

this income year

Display the difference between total assets and total

liabilities.

[12]=Total Assets-Total liabilities

[13] Net wealth on last date of If the previous year return does not exist in the system, the

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Name Description

previous income year system allow user to input information into this field.

If the previous year return exists, the system displays the

Net wealth of the previous income year.

[14] Accretion in wealth (Different

between serial no. 12 and 13)

Display the difference between serial no. [12] and [13].

[14]=[12]-[13]

[15a] Family expenditure (Total

expenditure as per Form IT 10

BB)

Automatically display all expenditures by following IT 10BB

form.

[15b] Number of dependent

children of the family

Adult

Child

Taxpayer will input number of Adult and child in

Taxpayer’s family.

[16] Total accretion of wealth

(Total of serial no. 14 and 15)

Display total amount of Total accretion of wealth.

[16]=[14]+[15]


Name Description

[17i] Shown return income Display automatically shown return income.

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Name Description

[17ii] Tax exempted/ Tax free

income

Display the amount of tax, which was exempted or free.

[17iii] Other receipts (as per

following table)

Display the amount of other receipts.

Other receipts (5 rows)


Type of receipts Taxpayer will input type of receipts.

Evidence enclosed Taxpayer will check box when there are evidences attached

Amount(Tk.) Taxpayer will input amount of receipt.

Total source of Fund Display total amount of source of Fund.

Total Source of Fund=[17i]+[17ii]+[17iii]

[18] Difference (Between serial

no. 16 and 17)

Display the difference between serial no. [16] and [17].

[18]=[16]-[17]

If [18] > 0, display message “Accretion in wealth and

expenses is not covered by source of fund”

I solemnly declare that to the

best of my knowledge and

belief the information given in

the IT-10B is correct and

complete.

Taxpayer will check the box for declaration of the validity of

the form. If not, taxpayer cannot submit the return and the

system displays message “You must check to Verification

Box in…(IT-10B/ IT-10BB) before submitting return”

Date Taxpayer will input date of statement




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(k) Inf.11: IT-10BB


- Family expenditure in income year

If you do not declare family expenditure, you still have to open and then click button "Apply and

Close”

The mandatory field in this form is the checkbox at the end of this page.

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IT-10BB (No. 1 - 9)

Name Description

Name of the Assesee Display name of the Assessee.

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Name Description

TIN Display TIN of the Assessee.


(1) Serial No. Display order of serial based on model statement.

(2) Particulars of Expenditure Display particulars of Expenditure.

(3a) Amount of Tk. Taxpayer will input the amount of Tk. used for particular

of Expenditure.

(4) Comments Taxpayer will input comments to explain about particulars

of Expenditure.

Information of each cell

(1) Personal and fooding

expenses

Taxpayer will input amount.

(2a) Tax paid u/s 64,74 and TDS

in last financial year

Display Tax paid including deduction at source of the last

financial year includes TDS, Advance Tax, Tax paid on

the basis of return if these amounts have tax paid in

Income period

Get information from criteria 16a, b, c in Scenario 11. Inf:

Payment/2nd page/furnished doc and TDS in 7. Inf:

Income u/s 82C/presumptive income

(2b) Tax paid against assessed

demand penalty and others in last

financial year

Taxpayer will input value.

(3a) Accommodation expenses

Self/Rental

Taxpayer will choose only 1 value in 2 values:

Self

Rental

(3b) Service Charge Taxpayer will input Service Charge.

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Name Description

(4) Transport expenses Taxpayer will input amount.

(5) Electricity Bill for residence Taxpayer will input amount.

(6) Wasa Bill for residence Taxpayer will input amount.

(7) Gas Bill for residence Taxpayer will input amount.

(8) Telephone Bill for residence Taxpayer will input amount.

(9) Education expenses for

children (as per following

table)

Display total amount of Education expenses for children.

Education expenses for children (5 lines)


IT-10BB (No. 10 - 11)

Name Description


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Name Description

(1) Serial No. Display order of serial based on model statement.

(2) Particulars of Expenditure Display particulars of Expenditure.

(3) Amount of Tk. Taxpayer will inputs the amount of Tk. used for particular

of Expenditure.

(4) Comment Taxpayer will input comments to explain about particulars

of Expenditure.

Information of each cell

[10](03) Personal expenses for

Foreign travel (as per following

table)

Display total value of Personal expenses for Foreign

travel.

Personal expenses for Foreign travel (5 lines)


Passport no. Taxpayer will input passport number.

Name of country travelled to Taxpayer will input name of countries where he/she

travelled.

From (date) Taxpayer will choose start date of the travel.

To (date) Taxpayer will choose finish date of the travel.

Expenses (Tk.) Taxpayer will input expenses for travel.

[11] Festival and other special

expenses (as per following table)

Display total amount of Festival and other special

expenses.

Festival and other special expenses (8 lines)


Expenses Display type of expenses.

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Name Description

Amount (Tk.) Taxpayer will input amount of each expense.

Information of row

a. Cash gift From [a.] to [i] Taxpayer will input directly

Total expenditure Display total expenditure.

Value = [1]+[2]+…+[11]

After inputting all data taxpayer need to click “Check and calculate” button. If any error shows

then taxpayer correct the error and again click “Check and calculate”. After that taxpayer will click

“Save in draft” button to save the data in the system. To close the form taxpayer need to click

“Apply and close”. To open the next form tax payer should select that form and click on “Open”

button to open the form on screen.

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(l) Inf.12: Payment/ 2nd page/ Furnished Documents


- Payment tables

- 2nd page of return

- Furnished documents

If you do not have any payment or furnished document, you still have to open and then click

button "Apply and Close”


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Tax deduction at source (Table-1) (Excluding 82C Income) (10 lines)

Name Description

16a. Tax deduction at source

(Table-1) (Excluding 82C

Income)

Display automatically total tax deducted at source.

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Name Description

16a. Tax deduction at source Table


Tax deductible u/s Section Taxpayer will choose Tax deductible u/s Section in list.

Section Display section of tax deductible automatically relevant to

Tax deductible u/s Section.

Withholding tax authority Taxpayer will input authority of withholding tax.

Date of payment Taxpayer will input date of deduction.

Challan No. Taxpayer will input Challan number

Bank Taxpayer will choose name of bank in list.

Branch Taxpayer will choose name of bank branch, which processes

the deduction in list.


deducted

Taxpayer will input amount of deduction.

Tax Deducted at source (Tk.) Taxpayer will input tax deducted at source.

16b. Advance tax u/s 64 (5 lines)

Name Description

16b. Advance tax u/s 64/84 Display automatically total advance tax.

16b. Advance tax u/s 64 Table


Other columns Taxpayer will input directly

16c. Tax paid on the basis of return (u/s 74) (5 lines)

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Name Description

16c. Tax paid on the basis of

return (u/s 74)

Display automatically total amount of tax paid on the basis of

return.

16c. Tax paid on the basis of return (u/s 74) Table


Other columns Taxpayer will input directly

16d. Adjustment of tax refund (5 lines)

Name Description

16d. Adjustment of tax refund Display automatically total amount of Adjustment of tax

refund.


Assessment year

Allow user to choose one assessment year among

assessment years

Amount of refund (Tk.) Taxpayer will input the amount of tax, which was refunded to

taxpayer.

Statement of income of the Assessee

Statement of income during the income year ended on .../.../20...

Name Description

ended on ... Taxpayer will choose one of 4 income year ending dates as

per the rule below.

Information of Column

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Name Description

(01) Serial no. Display order of serial based on model return.

(02) Heads of income Display heads of income based on model return.

(03) Amount in Taka Taxpayer will input value or the system will support to

calculate the value according to heads of income.

Information of row

[01] Salaries: u/s 21 (as per

schedule 1)

Get information “Salaries: u/s 21 (as per schedule 1)” in 2. Inf:

Income from Salaries.

[02] Interest on Securities: u/s

22

Display the amount of income from Interest on securities +

Income u/s 82c for Interest on securities (if any).

[03] Income from house

property: u/s 24 (as per

schedule 2)

The system supports to compute, display the amount.

[04] Agricultural Income: u/s 26 Display the amount of income under the head “Agricultural

Income”.

5(a) Income from business

(without 82C income)

Display the amount of income, which has type is Business.

5(b) Income from business

(82C income)

Display the total amount of income u/s 82C which has type is

Business Income.

5(c) Income from business

(Special income)

Display the total amount of special income noted that net

taxable income is put on serial no. 5 in the return.

5(d) Income from profession

(without 82C income)

Display the amount of income which has type is Profession.

5(e) Income from profession

(82C income)

Display the total amount of income u/s 82C which has type is

Profession Income.

5(f) Income from presumptive

income

Display total amount of presumptive income after

apportionment.

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Name Description

Total of (a), (b), (c), (d), (e) and

(f)

Display total of Business and profession income.

=(a)+(b)+(c)+(d)+(e)

[06] Share of profit in a firm Display the amount of income under the head “Share of profit

in a firm”.

Get information “Share of profit in a firm” ịn6. Inf:

Agri./Share/Spouse/Foreign.

[07] Income of the spouse or

minor child as applicable: u/s

43(4)

Display automatically the amount of income under the head

“Income of the spouse or minor child as applicable”.

Get information “Spouse or minor child income” ịn 6. Inf:

Agri./Share/Spouse/Foreign.

[08] Capital Gains: u/s 31 Display the amount of income from capital gain + Income u/s

82c for Capital gain (if any).

[09] Income from other sources:

u/s 33

Display the amount of income from other sources + Income

u/s 82c for Business (if any).

[10] Total (serial no. 1 to 9) The system supports to compute.

[10]=[01]+[02]+...+[09]

[11] Foreign Income Display the amount of income under the head “Foreign

Income”.

[12] Total income (serial no. 10

and 11)

The system supports to compute.

[12]=[10]+[11]

[13] Tax leviable on total

income

The system supports to compute, display tax leviable on total

income.

[14] Tax rebate Display automatically the amount of tax rebate.

[14a] Surcharge Display automatically the amount of surcharge.

[14b] Interest for delayed filing Display automatically Interest for delayed filing of Return.

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Name Description

of Return

[15] Tax payable [(difference

between serial no. 13 and 14) +

Surcharge+14b]

Display automatically the amount of tax, which Taxpayer has

to pay.

[16] Tax payments

[16a] Tax deducted/

collected at source

(Please attach

supporting

documents/stateme

nt)

Display automatically the amount of Tax deducted/ collected

at source.

[16a1] Tax deducted/collected

at source (for 82C income)


at source of 82C income exclude TDS from Saving

instrument (No. 11).


at source (for Saving

instruments)


at source of 82C income of Saving instruments (No. 11).


at source (for presumptive

income)


at source of presumptive income.

[16b] Advance tax u/s 64/68 Display automatically amount of Advance tax.

[16c] Tax paid on the basis of

this return: u/s 74

Display automatically tax paid based on return.

[16d] Adjustment of Tax Refund

(if any)

Display automatically amount of Adjustment of Tax Refund of

previous years.

Total of (a), (a1), (a2), (a3), (b),

(c) and (d)

Display automatically total amount of tax deducted, paid in

advance, paid on the basis of return and adjustment of tax

refund.

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Name Description

[16]=[16a]+[16a1]+[16a2]+[16b]+[16c]+[16d]

If the type of return is “Universal self”, then [16] must be equal

or more than [15]. If not, raise up message 01 and user

cannot submit the return. User can submit the return if user

changes type of return to “Normal”.

[17] Differences between serial

no.15 and 16

The system supports to compute, display automatically

[17]=[15]-[16]

[18] Tax exempted and Tax

free income

The system supports to compute Tax exempted and Tax free

income.

[19] Income tax paid in the last

assessment year

Taxpayer will input the amount of Income tax paid in the last

assessment year.

[20] Gross Receipt of Firm The system supports to compute Gross Receipt of Firm

[21] Minimum tax of Firm The system supports to compute Minimum tax of Firm

List of documents furnished (10 lines)

Name Description

Name of documents Taxpayer will choose type in document list

Verification

Name Description

I... Display name of the Assessee.

Father/husband Display the name of father/husband automatically.

Only display 1 value: Name of father or name of husband.

If the taxpayer has both father and husband, name of

husband is in priority.

UTIN/TIN Display TIN number of the Taxpayer.

Place Taxpayer will input place of return submission.

Date Taxpayer will input date of return submission.

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Name Description

Signature Display automatically signature of Taxpayer.

To submit a return taxpayer has to ensure that every form is on status-processed mode. If any

form don’t have any data taxpayer has to open that form and click on “Apply and close” button to

change the form mode to status-processed.

After opening Main return form taxpayer will click “Check and calculate” button to automatically

get the information from all other forms. To close the Main Return tax payer will click the “Apply

and calculate” button.

2.3 Process Draft Tax Return form

This section allows user to process Draft tax return which was saved as draft to continue

processing.

Step 1: Search draft tax return

There are two ways for Taxpayer to find out a draft return:

Option 1: Open “Task Overview” tab and double click draft return which need processing.

Option 2: In “Filing” tab, choose “Process draft tax return”. Next, input selection criteria on the

screen to find out draft return:

Tax type: user chooses type of return

Tax Form: this information is displayed automatically based on tax type.

Date from...to...: user inputs the time period in which user saved the return as draft

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Finally, click “Search” button to start searching.

On the other hand, Taxpayer can search by inputting submission ID as on the screen below and

click Find button. Then, system displays result in “Draft tax return” table. To open return,

click Next button.

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Step 2: Process a draft tax return

This step allows user to choose draft tax return in order to continue processing.

After user presses Next button, system displays main return and interfaces of return as

on the screen below. Choose main return or an interface and press Open to input data in

it.

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2.4 Submit return

This section guides Taxpayer how to submit a tax return after processing all forms included in

that return.

Step 1: Check status of forms

In order to submit a tax return, Taxpayer has to process all forms of that tax return.

If any form is not processed, taxpayer can refer to Step 2: Input data on tax return in section 2.2

Save draft tax return form to see more details about how to input data into each forms of a tax

return.

If taxpayer have no information in any form than he/she need to open the form and click on

“Apply and close”.

After inputting all the information in every form taxpayer will show the “Processed”. After that

taxpayer click on Open for open the Main Return. This main return is same as like paper form.

Taxpayer can print the main return. If everything is perfect than taxpayer will click on Add button

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for upload the attachment. This is the digital system as like taxpayer submit the return in the

circle office.

Step 2: Add attached document (if any)

This step allows user to attach supporting documents with a tax return (if any). User can choose

to attach document before or after processing forms of return. In order to upload file, user follows

these steps below:

- Choose Add button, system displays screen as follow

Click Browse button to choose file from user’s computer (Note: Each time user

can upload 2 Mb at most and can choose various types of file such as word, excel, pdf,

xml...)

Enter name of file in title

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Choose Upload button to upload supporting document with return

Step 3: Submit a tax return

Click Submit button to submit a tax return. As soon as Taxpayer submit a tax return

successfully, system displays confirmation as below:

2.5 View Filing history

This section allows user to find out a tax return submitted successfully in system.

In tab “Filing”, user chooses “Filing History”.

To view history of submission, user may choose one of the following options:

Option 1: Search by Tax type, tax form and date from

Input information as below:

Tax type: user chooses Other than company form

Tax form: this information is displayed automatically by the system

Date from....to....: user inputs the time period in which user submitted a tax return.

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Press to find out the expected return.

Option 2: Search by submission ID

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Input submission ID got from confirmation after the return is submitted.

Select Find button. The system will display tax return in table below.

Click Open button to view return.

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2.6 View and print confirmation

This section allows user to print confirmation, which is displayed automatically by system after

user submits a tax return successfully.

To print this confirmation, user follows these steps below:

Step 1: Choose Print Confirmation button

After user chooses Print Confirmation , system displays the following screen for

user to preview confirmation before printing:

Step 2: Choose button

After user chooses button, system displays the following screen, which allows user to

choose appropriate print machine, number of copies and pages to print:

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Step 3: Choose Print button to print confirmation

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2.7 Print return

This section allows user to print forms of a tax return. User can print out return before or after submitting it.

Step 1: Open form

User opens form which needs to be printed (refer to section 2.5 View filing history to see more

details about finding return which was submitted).

Step 2: Print form

User clicks to choose the form that needs to be printed and then presses Print Form to

print out the form.

Refer to step 2 of section 2.6 View and print confirmation to see more details about choose print machine.

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2.8 View/Print Certificate

Step 1: Search for Certificate

User inputs period of submitting return in Task Overview – Correspondence then presses

button, system displays all notices on the screen below:

Step 2: View Certificate

User double clicks on each link of notice to view details. Contents of a Certificate are shown

below:

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Caution:

It is an automated information and technological system. The acknowledgement slip and

certificate is generated automatically in online based on the information taxpayer input. If it’s

prove that taxpayer didn’t put correct information the certificate will loses its validity and legal

action will be taken against taxpayer.

TAXPAYER MANUAL - National Board of Revenue · TAXPAYER MANUAL ONLINE RETURN SUBMISSION IT-11GA -...

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