Established in November 2016, Hadee Lutful & Co. (“HLC”), Chartered Accountants, is dynamic consulting

and advisory firm led by widely admired professional Mr MBM Lutful Hadee FCA LLB. HLC has a dedicated

and highly professional team which consists of Chartered Accountants / CPAs/ Cost Accountants/

Lawyers/ITPs/Consultants/Retired Government Officials and also multi-disciplinary industry focused

professionals. Before establishing HLC, Mr. Hadee, proprietor & CEO, was Partner-in-Charge of Taxation &

Legal Compliance Department of Howladar Yunus & Co. (HYC), Chartered Accountants, a member firm of

Grant Thornton International Ltd. in Bangladesh, for 6 years. As Partner-in-Charge of Taxation & Legal

Compliance Department of HYC, he led the Tax, VAT, corporate secretarial, legal and business advisory

services team that provided services to various multinational and local clients, such as, telecommunication

operators, banks and non-banking financial institutions, oil, gas and power sector entities, export oriented

garments and textile industry, manufacturing and trading houses, government/semi-government/autonomous

bodies, NGOs, etc. Before joining HYC, Mr. Hadee had the opportunity to gain significant wide ranging

exposure in finance, taxation, corporate regulatory matters, legal & company secretarial affairs during his 10

years services in GP (a Telenor Subsidiary) and Citycell (a SingTel Subsidiary).

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HLC strongly believes in establishing long term relationship with the clients.Starting right from the introductory meetings we endeavor to make our clients feel the difference inthe quality of services that can be expected from HLC. In recent years, Mr. Hadee has been especiallypraised by its clients on a number of exceptional achievements. Our clients speak for us and recognizethe following features of our services:

HLC aims excellence in every assignments it undertakes; HLC makes relentless efforts aimed to achieve desirable result; HLC adopts pragmatic approach to find solutions for clients; HLC team is responsive, skilled, communicative and easily accessible; HLC listens to and understands the needs of its clients; Fee of HLC is competitive and commensurate with the level of value addition to the client; HLC is equipped with the necessary facilities, infrastructure and personnel; HLC cares and pays individual attention to its clients.

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To help the organization keep pace with competitive and fast moving business environment, HLC offers wide range ofservices and its expertise extends into different areas of audit, financial, taxation, management and advisory matters. Most ofthe common areas of services are:

For details of services please visit www.hadeelutful.com 4

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Brief profile

of

Core Team

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Mr Hadee is the proprietor and CEO of HLC. He qualified as a Chartered Accountant in 2007 and has 17

years’ of work experience in reputed blue chip corporates and professional services firms. Before

founding HLC, he was the Partner-in-Charge of Taxation & Legal Compliance Department of Howladar

Yunus & Co. (HYC), Chartered Accountants, from January 2011 to October 2016. HYC is a member firm

of Grant Thornton International Ltd. in Bangladesh. Prior to his time at HYC, he worked at Citycell (a

SingTel Subsidiary), GP (a Telenor Subsidiary) and MFH Financial Services Ltd. (a Merchant Bank) for

more than 10 years in the department of Finance, Taxation, Legal, Corporate and Secretarial Affairs.

Specialization:

International Tax, Corporate and Individual Tax, VAT, Payroll Tax, Transfer Pricing, Customs, Setting up and Doing Business in Bangladesh,

Outsourcing, Due Diligence, Foreign Investment, Company Matters, Legal Affairs and Agreement Vetting, Regulatory Affairs (BSEC,

BOI/BIDA, BBK, BTRC, RJSC, etc.)

Professional qualifications and memberships:

Fellow Member of ICAB

Member of the Institute of Internal Auditors, Bangladesh (IIAB)

Member of the Institute of Supply Management – Bangladesh

Master of Commerce (Accounting)

Bachelor of Laws (LLB)

VAT Consultant Licensed by NBR

Dhaka Taxes Bar Association Taxation & Corporate Laws Committee of ICAB

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Mr. Baki is a highly skilled professional with significant experience in business management & leadership,

corporate governance, financial reporting in complex environment, strategic & management consulting,

international corporate advisory services gained from both local and international major corporates and

professional services firms. Over the last 20+ years, he has worked across different geographies including

Australia, Europe and different counties in Asia and the Middle East. He is highly regarded for delivering

excellence to his clients based in various parts of the world.

Mr. Baki is a fellow member of ICAB and CPA Australia.

Specialization:

Financial analysis, budgeting, forecasting, introducing KPIs

Identifying key business drivers, cost rationalization, margin and efficiency improvement.

Foreign currency, local and international compliance risk management.

Statutory reporting in multi-company and international group structures.

Financial modelling.

Merger & acquisition, business case and proposal development

Project financing, capital raising, treasury management

Process mapping, improvement, simplification, accounting system implementation (ERPs), internal controls, setting

up operations and processes for start-ups, shared services.

Team development, mentoring and coaching 8

Specialization:

Tax Policy and Planning

Tax Treaties

International Tax

Mr Ali Ahmed was Member (Income Tax Policy) from 2006 to 2009 at National Board ofRevenue (NBR) which is the apex authority for tax administration in Bangladesh. He is apolicy expert and an active participant in many of the policy-level national andinternational dialogues and discussions. Mr Ahmed was directly involved in framinggovernment policies, acts, national budgets and implementing them. He obtained hisB.A. (Hons) and M.A. in English from the University of Chittagong.

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Mr Ahmed is a retired Member (Customs & VAT) of NBR and served the

government of Bangladesh for more than 3 decades. He is widely

recognized as an outstanding officer of BCS (Customs and VAT) cadre in

Bangladesh. Mr Ahmed was also President of Customs, Excise and VAT

Appellate Tribunal- the highest judicial authority in resolving Customs and

VAT related cases.

Specialization:

Customs

VAT

Valuation

Planning

PSI10

Mr KMA Nahar is a former Assistant Registrar of the Registrar of Joint Stock Companies and Firms

(RJSC) with more than 36 years of experience. During the tenure of his service life with the RJSC,

he obtained wide range of experience in the area of company incorporation, share transfer, filing of

statutory returns, increase of share capital, etc.

Specialization:

Company formation, Restructuring, Conversion, Liquidation, Return filing, etc.

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Mr. Raisul was privileged to work with different organizations in providing services related to direct tax, international

tax, indirect tax, transfer pricing consultancy, secretarial, etc. Before joining HLC, Mr. Raisul was the Deputy

Manager of Taxation & Legal Compliance Department at Howladar Yunus & Co.,Chartered Accountants, a member

firm of Grant Thornton International Ltd. in Bangladesh. His expertise includes computing corporate & individual

(local and expatriates) tax, providing services in relation to advance tax, withholding tax, deferred tax, corporate tax

planning, transfer pricing, value added tax (VAT), secretarial, etc. Mr. Raisul also has extensive experience in

planning, supervising, co-coordinating, monitoring auditing and accounting works and was involved in various

business advisory services and management consultancy services.

As part of his own continuous professional development, he regularly participates in various internal and external training programs.

He attended training on Transfer Pricing conducted by GT India in Noida, India. As part of HLC’s mentoring service offering, he

conducts training sessions for HLC’s internal and client resources .Specialization:

International Tax, Corporate and Individual Tax, Transfer Pricing, Payroll Tax, VAT, Setting up and Doing Business in Bangladesh, Foreign Investment

, Company Matters, etc.

Professional qualifications and memberships:

Studying under ICAB

Master of Accountancy in Taxation (DU)

Bachelor of Laws (LLB)

Tax Consultant Licensed by NBR

Member of Dhaka Taxes Bar Association

Member of Bangladesh VAT Professionals Forum12

SL Name Position Qualification1 Muhammad Shafiqul Islam Manager M.Com., LL.B., ITP

2 Mosharof Hossain Manager BA

3 Md Anisur Rahman Manager M.Com.

4 Ishtiaq Feisal Shuvo Manager BBA, ITP, CACC

5 Kazi Md Golam Murtaza Executive MBS

6 Md. Alamgir Kamal Executive MBS

7 Nur Alam Siddiki Executive BBS (Hons.)

8 Md Shahidul Islam Consultant LLB (Hons.), LLM (RU)

9 Shah Ahsanul Nabin Consultant BBA

10 Anukul Chandra Biswas Consultant Ex-Superintendent of Customs, Excise & VAT

11 Md. Mojammel Haque Consultant Ex-RO of Customs, Excise & VAT

12 SB Saha Consultant VAT Consultant licensed by NBR

13 Iftakhar Ibna Shams Consultant MBA

14 Ayasa Afruza Consultant M.Com., CACC

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Human Resources:

Executives: 9

Consultants: 11

Alliance:HLC has formed strategic alliance with Quick Groups, a CPA practice based in Australia specializing in

taxation, restructuring, financing, financial reporting, growth management and advisory services.

Office Addresses:

Banani Kakrail

House # 77, 2nd Floor, Road # 4, Block # C Suite No. 14, 7th Floor,

Banani, Dhaka-1213, Bangladesh Eastern Commercial Complex

Email: hadee@hadeelutful.com 73 Kakrail, Dhaka-1000, Bangladesh

Phone: 880 2-9820543

ETIN: 131700754110 BIN: 000907267

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Telecommunication

Grameen Phone Ltd. (a subsidiary of Telenor, Norway)

Robi Axiata Limited (a subsidiary of Axiata Group

Berhad, Malaysia)

Bangla Trac Communications Limited (IGW Operator)

Non-Banking Financial Institution (NBFI)

IDLC Finance Ltd.

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Merchant Bank

IDLC Investments Ltd.

Prime Bank Investment Ltd.

EC Securities Ltd.

Bank

Brac Bank Limited

Mutual Trust Bank Limited

Real Estate

Eastern Housing Limited

Alliance Properties LimitedTobacco

Philip Morris Bangladesh Ltd

Ready Made Garments (RMG)

Fountain Garments Manufacturing Ltd

Gramtech Knit Dyeing Finishing & Garments

Industries Ltd.

SQ Group

Brothers Fashion Ltd.

South End Sweater Co. Ltd.

Giant Group

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Asset Management

IDLC Assets Management Ltd.

Race Management

Stock Broker

IDLC Securities Ltd.

Buying House

Team Sourcing Co. Ltd. (a Joint Venture Buying House)

El Corte Ingles, S.A. Liaison Office Bangladesh

Textile/Yarn

Fountain Garments Washing Ltd.

4A Yarn Dyeing Ltd

Everway Yarn Dyeing Ltd.

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Power Generation

Bangla Trac Limited (exclusive dealer of Caterpillar in

Bangladesh)

Bangla Trac Power Limited

Acorn Infrastructure Services Ltd.

Solar Elctro Bangladesh Ltd.

Investment Company

ACORN Limited

Trading

Asian Gate Ltd.

Xiaomi Mobile

Marketing and Research

Varenia CIMS, India

Kantar Bangladesh Private Limited

MRB Bangladesh Pvt Limited

Engineering

B-Trac Engineering Ltd.

Base Technology Limited

HeptaTech Limited

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Infrastructure

Edotco Company Banlgadesh Ltd. (a subsidiary of

edotco Group Sdn Bhd)

Bangladesh Petrochemical Company Limited

HR, Outsourcing & Consultancy

Renaissance Consultants Ltd.

Smart Check Ltd.

ReCom Consulting Ltd.

SPIE Oil & Gas Services (Thailand) Ltd.

Fonda Testing Centre Ltd.

Ceramic

RAK Ceramics (BD) Limited

Pharmaceuticals

Team Pharmaceuticals Ltd.

General Pharmaceuticals Ltd.

Educational Institution

North Bengal Medical College

Information Technology

Leads Corporation Ltd.

LEADSOFT Bangladesh Ltd.