Doing Business in Bangladesh
Howladar Yunus & Co. Chartered Accountants
February 2012
Howladar Yunus & Co.
Chartered Accountants
Page Chapter Contents
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Disclaimer Introduction The Country Forms and Business Enterprises Direct Taxation Exchange Control Other Forms of Taxation Labour Relations and Social Security Grants and Incentives Quality of Life Appendix – A : Rates of Taxes Appendix – B : Rates of Taxes - Companies Appendix – C : RJSC Fees
1.0 Table of Contents
Doing Business in Bangladesh 2012
Page|2
Howladar Yunus & Co.
Chartered Accountants
2. DISCLAIMER
The content of this book is based on the legislation in operation and information available at the time of publication, which may subsequently have changed. Whilst every care has been taken in its production, no responsibility can be accepted for any action undertaken or refrained from as a consequence of this material. Translation of laws, in the appropriate cases, from Bengali to English in this book has not been authenticated by any competent authority. A great effort was made to ensure literal translation of the lawswhich have been published in Bengali only. However, sometimes the free translation became required to make the issue understandable. Specific professional advice should always be obtained based on personal circumstances or specific case. If there is any contradiction on any issue of this book with that of the official publications or decision of the competent authority of the Bangladesh Government, the later shall prevail. Author accepts no responsibility whatsoever for any action undertaken or refrained from as a result of the information contained herein.
3. INTRODUCTION
Bangladesh is a combination of competitive market, business-friendly environment and cost structure that can give the best returns. Bangladesh offers a well-educated,