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Budget Highlights & Proposed Major Changes in Taxes
National Budget 2021-22
We are one of the oldest professional accounting firms in the country, founded in 1953 by late Mr. Abul Qasem, FCA, who was also the first President of the Institute of Chartered Accountants in Bangladesh.
We serve our esteemed clients with 8 Partners/Directors and over 300 professional staff across 3 offices in 2 cities. We have been associated with various reputed international networks of professional firms since 1978.
We can offer our clients and stakeholders an unmatched experience in a broad spectrum of specialised services in:
Assurance
Advisory
Tax and Company Affairs
We have an outstanding team of professionals, with in-depth knowledge of IFRS, international and national taxation, specialised sector experience, and exposure of working with companies across the globe.
A. Qasem is a Member Firm of ECOVIS International with effect from March 01, 2021. ECOVIS is a leading global professional services firm with its origins in Continental Europe, and headquarters in Germany. It has presence in over 85 countries. Its focus and core competencies lie in the areas of accounting, auditing, tax consultation, and legal advice.
This presentation is brought to you by A. Qasem & Co. (AQC)
Message from President ECOVIS International
Message from Managing Partner, AQC
A. Qasem & Co. (AQC), Chartered Accountants, a Member Firm of ECOVIS International, is pleased to
present to you the National Budget Highlights 2021-22 and proposed major changes in Direct and Indirect
Taxes. This year’s budget demonstrates the Government’s vision to overcome the devastating effects of the
pandemic, and the commitment and strategy to sustain and grow in the future.
We hope you will find the Highlights useful for your quick reference and record. We assure you of our best
services always in a broad spectrum of professional service lines.
Akhtar Sanjida Kasem, FCA, FCMA, CFE
Managing Partner
A. Qasem & Co., Chartered Accountants
(A Member Firm of ECOVIS International)
Sanjida.Kasem@aqcbd.com
Akhtar Sanjida Kasem, FCA, FCMA, CFE
Managing Partner
A. Qasem & Co., Chartered Accountants
Preface
On June 03, 2021, the National Budget for the year 2021-22 was presented in the
Parliament by the Honorable Finance Minister, Mr. AHM Mustafa Kamal FCA, MP. Heproposed BDT 6,036,810 million budget, with expected GDP growth rate of 8.2% and
inflation rate of 5.3%.
The major focus areas of budget 2021-22 are tax incentives, exemptions and stimulus
provided to strengthen the development of domestic economy, and a special
emphasis on the impact of and recovery from the COVID-19 pandemic. Although
corporate and personal tax rates remained largely unchanged, some administrative
measures have also been proposed to strengthen tax collection and avoidance of
ambiguity in the tax laws. We are pleased to bring you a summary of budget
proposals for easy reference.
This publication has been prepared in accordance with the selective provisions of
national budget proposal for 2021-22. It is a synopsis and does not cover all areas of
budget proposals. It is therefore recommended not to consider this information for
any comprehensive decision without getting proper professional counselling.
A. Qasem & Co. and its partners, directors and employees neither owe nor accept
any duty or responsibility and shall not be liable in respect of any loss, damage or
expenses of any nature caused by the use of this presentation. Any suggestions to
improve this presentation further shall be highly appreciated.
Highlights
Budget
Key Facts 2021-22 (BDT Million) 2020-21 (BDT
Million)
Changes (%)
Size of Budget 6,036,810 5,680,000 6.3%
Revenue Target 3,890,000 3,780,000 3.2%
National Board of Revenue (NBR) Collection tax 3,300,000 3,300,000 -
Non-NBR Tax 5,90,000 4,80,000 22.9%
Budget Deficit 2,146,810 1,900,000 13.0%
Domestic Borrowing 1,134,530 1,099,830 3.2%
Borrowing from banks 7,64,520 8,49,800 -10.0%
External Sources and Grants 1,012,280 8,00,170 26.5%
GDP Growth 8.2% 8.2% -
Inflation Rate 5.3% 5.4% -1.9%
Budget Highlights
Key Facts
Inflation
ADP
GDP Growth
Budget Deficit
FY 2021-22: 5.4%
FY 2020-21: 5.3%FY 2021-22: 8.2%
FY 2020-21: 8.2%
FY 2021-22: 6.5%
FY 2020-21: 6.5%FY 2021-22: 6.2%
FY 2020-21: 6.0%
49%
BDT (MN)
3,300,000
BDT (MN)
160,000BDT (MN)
430,000
BDT (MN)
1,012,280
NBR Tax Non-NBR Tax Non Tax Receipt External Sources
Including Grants
2% 6% 15%
Sources of Revenue
Domestic Sources
including Banking
Sources
28%
BDT (MN)
1,899,050
Sector Wise Budget Distribution (in % of Total Budget)
39.8
10.39
4.82
6.25
11.36
5.46
4.55
2.68
4.29
10.4
0.00 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00
Other Expenditure
Social order and Security
Public Order & Safety
Defence
Interest Payments
Roads & Highway
Power & Energy
Agriculture
Health & Family Welfare
Education
Corporate Taxes
Corporate Taxes
Corporate Tax RatesTypes of Taxpayers Proposed Rates Existing Rates
Publicly traded company 22.5% 25%
Non- publicly traded company 30% 32.5%
Merchant Bank 37.5% 37.5%
Publicly traded bank, NBFI (other than Merchant Bank) and Insurance including newly
established Bank, Insurance and NBFI
37.5% 37.5%
Publicly traded mobile phone company 40% 40%
Non- publicly traded mobile phone company 45% 45%
Cigarette, bidi, zarda, chewing tobacco, gul or any other tobacco products manufacturers 45% 45%
Income of co-operative society 15% 15%
RMG factories having green building certification 10% 10%
RMG factories without having green building certification 12% 12%
Corporate Tax
• Tax rate for artificial juridical persons and other entities proposed at 30% instead of the rate applicable for individual taxpayers;
• Depreciation rate as per Third Schedule for ordinary building proposed to 5% from 10% and for factory building to 10% from 20%;
• Proposed tax rebate at 75% of total salary payment to third gender or 5% of tax payable, whichever is lower, to the employers who
will employ 10% of total work force or more than 100 workers of third gender;
• Proposed tax exemption facilities for cloud service, system integration, e-learning platform, e-book publications, mobile application
development service and IT freelancing until 2024;
• Tax exemption facility proposed for 10 years to industries engaged in processing locally grown fruits and vegetables, producing milk
and dairy products, producing baby food entirely from locally grown agricultural products, and manufacturing of agricultural
machineries;
• Tax exemption facility proposed to the companies engaged in production of three and four wheelers in Bangladesh for 10 years
subject to the certain conditions which may extend to further 10 years on the fulfilment of certain other conditions;
• Tax exemption facility proposed to the companies engaged in production of certain home and kitchen appliances as well as light
engineering products for 10 years;
• Proposed reduced tax rate at 2% from 3% on import of raw material related to cement production and on supply of cement, iron and
iron products;
• Tax incentive has been proposed to general hospitals with a minimum of 250 bed capacity and having child and infant care, women
and mother care, oncology, wellbeing and preventive medicine units, and also to the specialized hospitals with a minimum of 200 bed
capacity for 10 years. Provided that these hospitals shall be established in districts other than Dhaka, Narayanganj, Gazipur and
Chittagong;
• Tax exemption facility proposed for 10 years to institutions established to impart all sorts of diploma and vocational education on
agriculture, fisheries, science and IT, and also to institutions engaged in delivering professional training on automobile, aircraft
maintenance, food, footwear, glass, mechanical, shipbuilding, leather, refrigeration, ceramics, mechanist, garments design and pattern
making, pharmacy, nursing, integrated medical, radiology and imaging, ultrasound, dental, animal health and production service,
clothing and garment finishing and poultry farming, subject to the fulfilment of certain conditions;
Corporate Tax
• Tax exemption facility is proposed on the applicable capital gain tax at the time of transferring property to a trust or Special Purpose
Vehicle, or transferring property by a trust or Special Purpose Vehicle, vice versa, with a view to popularizing and creating a strong
market for Sukuk or Islamic bond;
• Tax rate proposed at BDT 100 per passenger instead of BDT 125 at the time of renewal of survey certificate of old marine vessels
plying for 10 years or more from the date of registration;
• Proposed tax payment to government treasury up to BDT 500,000 shall make solely through automated challan or e-payment
mandatorily instead of treasury challan, pay order, demand draft and cheque;
• Tax rate proposed to 37.5% from existing 32.5% for publicly traded provider of Mobile Financial Services (MFS) but tax rate proposed
to 40% from exiting 32.5% for non- publicly traded provider of Mobile Financial Services (MFS);
• Tax rate under section 52 shall be 50% higher if the payee does not receive payment by bank transfer or by mobile financial services
or any other digital means approved by the Bangladesh Bank;
• Proposed to include any e-commerce platform called by whatever name and any artificial juridical person not mentioned in
subsection (2) of section 52 as specified person to deduct tax at source;
• Proposed to deduct tax at source from stevedoring/berth operation at 10% on commission or fee but at 12% where the base amount
shall exceed BDT 2.5 million and 1.5% on gross bill amount but 2% where the base amount shall exceed BDT 2.5 million;
• No tax shall be deducted from the beneficiary of WPPF where the payment to such beneficiary does not have taxable income and the
amount of fund does not exceed BDT 25,000;
• Tax deducted at source shall be 7.5% instead of 10% under section 52Q where the remittance has been received as consideration for
contracts on manufacturing, process or conversion, civil work, construction, engineering or works of similar nature;
• Tax collected at source shall be 10% instead of 7.5% on the sale price of goods or property sold by public auction;
• Minimum tax rate under section 82C shall be 0.25% instead of 0.50% of the gross receipts in case of individual other than individual
engaged in mobile phone operation or in the manufacturing of cigarette, chewing tobacco, smokeless tobacco or any other tobacco
products, having gross receipts BDT 30 million or more;
Personal Taxes
Personal Tax Rates
Tax- free Limit
Types of Taxpayers Proposed Limit Existing Limit
General taxpayers 300,000 300,000
Third gender, Female and senior citizen aged 65 years and above 350,000 350,000
Person with disability 450,000 450,000
Gazette war-wounded freedom fighters 475,000 475,000
• Tax free income of a parent or guardian of a person with disability shall be BDT 50,000 higher for each disabled person.
Personal Tax
Slab-wise tax rates for individual taxpayer
Income Rate
On first BDT 300,000 Nil
On next BDT 100,000 5%
On next BDT 300,000 10%
On next BDT 400,000 15%
On next BDT 500,000 20%
On rest of the income 25%
Personal Tax
• Tax rate for individual taxpayers proposed to remain unchanged;
• Slab-wise tax rate for individual taxpayer proposed to remain unchanged;
• Tax free limit has been proposed for third gender at BDT 350,000;
• Proposed five slabs in place of the existing seven slabs during calculation of
surcharge for individual taxpayers; also proposed to withdraw the provision of
minimum surcharge payment and withdraw the provision of paying surcharge
on wealth when there is no taxable income;
• Twelve-digit Taxpayer’s Identification Number shall be obtained by a person
engaged in purchasing savings instruments (Sanchayapatra) exceeding BDT
200,000; opening postal savings accounts exceeding BDT 200,000 and
obtaining registration of co-operative society;
VALUE ADDED TAX
Value Added Tax• Advance Tax (AT) has been proposed to decrease from 4% to 3% for import of raw materials for industries;
• Input-Output coefficient will be applicable only for supply of goods;
• Power of cancellation of VAT registration and enlistment delegated to the “Related Officer”/”Divisional Officer instead of the
“Commissioner”;
• Power regarding approval of any business-related information change delegated to the “Divisional Officer” instead of the
“Commissioner”;
• In case of VAT evasion, failure or anomaly, the amount of existing fine from “twice the amount of revenue” reduced to “equal amount
of revenue”;
• Proposed to reduce the monthly rate of interest charged on arrear VAT from 2% to 1%. In this case, yearly interest rate will be fixed at
12% instead of existing 24%;
• To ensure proper monitoring by VAT authority in tobacco sector, central registration will not be applicable for the business entities
which supply tobacco products;
• Prohibition of rebate if the price of any goods or service is less than the price of its raw materials;
• Limited companies shall mandatorily submit the Annual Financial Statement for the purpose of proper audit;
• Existing 5% VAT rate for manufacturing of LPG cylinder has been proposed to extend for another one year;
• Existing VAT exemption facility for manufacturing of refrigerator, freezer and its compressor has been proposed to extend for another
one year;
• Existing VAT exemption facility for manufacturing of polypropylene staple fiber has been proposed to extend for another two years;
• Existing VAT exemption facility for manufacturing of air conditioner and its compressor has been proposed to extend for another
three years;
• Existing VAT exemption facility for manufacturing of motor car and motor vehicle has been proposed to extend for another five years;
• VAT exemption facility will enjoy by ocean-going vessels not more than 25 years instead of existing 22 years old;
• 15% VAT is proposed to charge on the net commission only in case of dealers and distributors of locally produced tiles and sanitary
ware;
Value Added Tax
• VAT exemption facility is proposed at local production stage in manufacturing of blender, juicer, mixer, grinder, electric kettle, rice
cooker, multi cooker, pressure cooker;
• VAT exemption facility is proposed at production level in manufacturing of washing machine, microwave oven and electric oven;
• Exemption of Advance Tax (AT) is proposed on certain raw materials of iron products, scarp vessel and ethylene glycol, terephthalic
acid, ethylene/propylene which are used for manufacturing of PVC and PET resin;
• VAT exemption facility is proposed on manufacturing of puffed rice and fresh fruit at trading stage;
• Existing VAT exemption facility on manufacturing and assembling of mobile phone has been proposed to extend for another two
years;
• VAT exemption facility is proposed on local manufacturing of printer, toner cartridge, inkjet cartridge, parts of computer printer,
computer, laptop, AIO, desktop, notebook, notepad, tab, keyboard, mouse, barcode/QR scanner, RAM, PCBA/motherboard, power
bank, router, network switch, network device/hub, speaker, sound system, ear phone, head phone, SSD/portable SSD, hard disk drive,
pen drive, micro SD card, flash memory card, CCTV, monitor (not exceeding 22”), projector, printed circuit board, e-writing pad, USB
cable, data cable, digital watch, loaded PCB;
• E-learning and e-book have been proposed to be included within the scope of Information Technology Enable Services (ITES);
• VAT exemption facility has been proposed at manufacturing and trading stages of weeder and winnower;
• Advance Tax (AT) exemption facility is proposed on thresher machine, power reaper, power tiller, operated seeder, combined harvester,
rotary tiller, weeder and winnower;
• Reduced VAT rate proposed on paper cone manufacturing from 15% to 5%;
• VAT exemption facility is proposed at local manufacturing stage on the production of sanitary napkin to ensure health protection of
women.
• Existing VAT exemption has been proposed to extend for another two years on importation of certain raw materials used for
production of sanitary napkin and diaper;
• Existing exemption facility proposed to continue at import, manufacturing and trading stage on covid-19 test kit, PPE and vaccine;
Value Added Tax
• Proposed to withdraw 10% supplementary duty from locally manufactured “Long
Pan” to make sanitation facility cheaper for rural people;
• VAT exemption facility proposed on autism related services;
• Existing VAT exemption is proposed to continue on “Meditation service” to protect
mental health;
• To fix the price of lower slab of cigarette per 10 sticks at BDT 39 and above and
supplementary duty on it to be 57% is proposed. And also to fix the price of
medium slab cigarette per 10 sticks at BDT 63 and above, high slab 10 sticks
cigarette at BDT 102 and above and the price of premium slab at BDT 135 and
above where supplementary duty for all the three slabs will be 65%;
• Existing price proposed to continue for non-filtered 25-stick handmade bidi at
BDT 18, 12-stick bidi at BDT 9 and 8-stick bidi at BDT 6 where supplementary duty
will be 30% for all. And also propose to continue existing price of filtered 20-stick
bidi at BDT 19, 10-stick bidi at BDT 10 where supplementary duty will remain
unchanged at 40% for both;
• Proposed to continue existing price of 10 gm Jarda at BDT 40 and price of 10 gm
Gul at BDT 20 where supplementary duty will be 55% for both.
• Proposed VAT rate at trading stage on medicine and diesel, kerosine, octan, petrol,
furnish oil and LP gas shall be 2.4% and 2% respectively.
Reduced Rate: VAT Imposable Goods and Services
Heading Hs Code Description of Goods Rate of Vat (%)
VAT Imposable Goods
15.14 Concerned HS Code Rapeseed oil, Colza seed oil, Canola oil 5%
48.22 Concerned HS Code Paper Cone 5%
VAT Imposable Services
S024 S024.10Furniture Manufacturer ( If manufacturer directly delivers to consumer,
then 15% VAT applicable.7.5%
S024 S024.20Furniture Selling showroom (If VAT payment invoice is present at
manufacturing stage at 7.5% rate, otherwise 15%)7.5%
Goods Subject to Supplementary Duty at Import Stage
Heading Hs Code Description of Goods Rate of SD (%)
02.01
02.02
02.04
02.06 &
02.07
All concerned HS
CodeMeat and edible offal of bovine animals, sheep or goats 20%
07.06
0706.10.10 Carrots and Turnips, Fresh or Chilled, Wrapped/Canned upto 2.5 kg 20%
0706.10.90 Carrots And Turnips, Fresh Or Chilled, in bulk 20%
08.01 &
08.01
0802.80.10 &
0802.80.90Areca Nut 30%
17.041704.10.90 &
1704.90.90
Sugar confectionery (including white chocolate), not containing cocoa,
excluding put up for retail sale45%
25.01 2501.00.91 Denatured salt (colored) 20%
27.10
2710.19.22 Recycled lube base oil 20%
2710.19.32 Recycled lubricating oil 20%
Goods Subject to Supplementary Duty at Import Stage
Heading Hs Code Description of Goods Rate of SD (%)
28.33
2833.11.00 Disodium sulphate 20%
2833.19.00 Sodium sulphates 20%
34.01All concerned HS
CodeSoaps and used as soaps sulphate active products and related products 45%
34.02 3402.20.00 Preparations put up for retail sale 20%
72.14 All H.S Code
Other bars and rods of iron or nonalloy steel, not further worked than forged,
hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling.
(Except LPG Cylinder Bulb and Bang manufacturer’s raw materials HS Code
7214.99.00 under Carbon steel S20c/SAE 1020 (42mmRD) in import stage
45%
73.18
7318.15.90 Other Screw 20%
7218.19.00 Other Screw 20%
83.09 8390.90.90 Other Stopper 45%
Goods Subject to Supplementary Duty at Import Stage
Heading Hs Code Description of Goods Rate of SD (%)
87.03
Motor car and other motor vehicle, including station wagon
Concerned HS Code (Cha) Cylinder Capacity up to 1800 cc microbus 20%
Concerned HS Code(Chaa) Cylinder Capacity up to 1801-2000 cc microbus 45%
Fully manufactured hybrid motor car and other motor vehicle including station wagon
Concerned HS Code (Ga) Cylinder Capacity from 2501 to 3000 cc 60%
Concerned HS Code(Cha) Cylinder Capacity up to 1800 cc microbus 0%
Concerned HS Code (Chaa) Cylinder Capacity up to 1801-2000 cc microbus30%
Concerned HS Code (Ja) Cylinder Capacity 2000cc or more microbus45%
87.11
Concerned HS Code
Except 8711.20.32 &
8711.20.42
Motorcycles, in CBU with four-stroke engine 60%
Motorcycles, in CKD with four-stroke engine 20%
95.05 9505.90.00 Carnival or other entertainment articles 20%
Supplementary Duty Imposable Services at Supply Stage
Heading Hs Code Description of Goods Rate of SD (%)
69.10
All concerned HS
Code
Ceram Silk. Basin, Pedestal Basin, Commode or its parts or other
bathroom fittings and fixtures (except long pan)10
All concerned HS
Code Ceramic Bathtub and Jacuzzi, Shower, Shower Tray 30
28
Customs Duty
Customs Duty• Existing 6 slabs of Customs Duty structure 0%, 1%, 5%, 10%, 15% and 25% have been proposed to continue in financial year 2021-22;
• Sub-section (1) of Section 179D has been replaced and proposed that, the Government may issue notification in the official Gazette to
establish Bangladesh Single Window (BSW) which shall serve as the single electronic entry point for documents including certificate,
license and permit except documents mentioned in section 43, 44, 50 and 79A, and a platform for persons involved in import, export,
warehousing, transit or transshipment of goods.
• Sub-section (1) of section 179 has been replaced and proposed following jurisdiction and power based on designation of Officers:
Type of cases Designation of Officers Jurisdiction and Powers
I. Adjudication of cases
involving confiscation of
goods or imposition of
penalty or both
(1) Commissioner of Customs or Commissioner of
Customs (Bond) or Director General (Duty
Exemption and Drawback)
(2) Additional Commissioner of Customs
(3) Joint Commissioner of Customs
(4) Deputy Commissioner of Customs
(5) Assistant Commissioner of Customs
(6) Revenue Officer
(1) Value of goods exceeding Taka 50 lac
(2) Value of goods not exceeding Taka 50 lac
(3) Value of goods not exceeding Taka 30 lac
(4) Value of goods not exceeding Taka 20 lac
(5) Value of goods not exceeding Taka 10 lac
(6) Value of goods not exceeding Taka 5 lac
II. Adjudication of cases
relating to Manifest
clearance in custom-houses
and customs-stations
involving only imposition of
penalty under item 24 of the
Table under sub-section (1)
of section 156
Deputy Commissioner of Customs or Assistant
Commissioner of Customs in charge of Manifest
clearance in custom-houses or customs-stations, as
the case may be.
Value of goods without limit.
Customs Duty IncreasedHS Code Description Rate of CD %
0602.90.10 Mushroom 15
2501.00.10 Pure sodium chloride BP/USP pyrogen free 25
2501.00.91 Denatured salt (coloured) 25
2710.19.41 Heavy normal paraffin In drum 15
2710.19.49 Heavy normal paraffin, Other 15
2710.19.51 Liquid paraffin In drum 15
2710.19.59 Liquid paraffin, Other 15
2710.19.61 Other paraffin In drum 15
2710.19.69 Other paraffin, Other 15
Customs Duty IncreasedHS Code Description Rate of CD %
2710.19.91 Mineral oil 15
2833.11.00 Disodium sulphate 25
2833.19.00 Sodium sulphates 25
7007.11.00 safety glass Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or
vessels 10
7007.21.00 Laminated safety glass Of size and shape suitable for incorporation in vehicles, aircraft,
spacecraft or vessels 10
7222.11.00 Of circular cross-section 15
7222.19.00 Other 15
7222.20.00 Bars and rods, not further worked than cold-formed or cold-finished 15
7222.30.00 Other bars and rods 15
Customs Duty Increased
HS Code Description Rate of CD %
7222.40.00 Angles, shapes and sections 15
8309.10.00 Crown corks 25
8309.90.10 Lug caps 25
8309.90.30 Combination seal for vials 25
8437.80.10 Rice huller and wheat crusher 15
504.40.90 Static converters 10
8501.20.99 Motor exceeding 750 W 10
8517.12.19 Cellular phone 25
Customs Duty DecreasedHS Code Description Rate of CD %
0508.00.00 Coral; Shells Of Molasses, Crustaceans, Unworked 0
1703.10.00 Cane molasses 15
2526.20.10 Other Natural Steatite 10
3926.90.40 Mulch film 5
9021.90.10 Occluder 0
9018.39.18 Blood tubing set for hemodialysis 5
8711.20.93 Moped four-stroke engine in CKD 5
8704.21.22 Dumper/tipper in CKD condition 5
8704.22.19 Dumper/tipper in CKD condition 5
8704.23.17 Dumper/tipper in CKD condition 5
Customs Duty DecreasedHS Code Description Rate of CD %
8704.31.23 Dumper/tipper in CKD condition 5
8704.32.23Dumper/tipper in CKD condition 5
8704.90.22 Dumper/tipper in CKD condition 5
8424.20.30 Sprinkler system and equipment 1
Impact on Prices of Commodities
Price Down
Price Down
• Locally produced computer, laptop, notebook,
notepad, tab and related accessories
• Locally produced micro bus
• Corona testing kit
• Stainless steel
• Poultry feed ingredients
• Medicine for cancer prevention
• Medical devices
• Locally produced LPG cylinder
• Local produced toys
• Locally manufactured or assembled home
appliances – blender, juicer, mixer, grinder,
electric kettle, rice cooker, multi cooker, pressure
cooker, washing machine, microwave oven, and
electric oven
Price Rise
• Imported cell phone
• Industrial salt
• Imported iron wire
• Imported meat
• Biscuits
• Vehicles' safety glass
• Motor over 750W
• Mineral oil
• Soap
• Mushroom
Price Rise
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