Grameenphone-
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Value Added Tax Act, 1991
Sections 15(4), 6(4KaKa) r/w
Value Added Tax Rules, 1991
Rule 18(Uma) r/w
The Telegraph Act, 1885
Section 4 r/w
Bangladesh Telecommunication Regulatory Act
Section 55(3) r/w
Regulatory and Licensing Guidelines for Renewal of Cellular Mobile Phone
Operator License (Guidelines, 2011)
The BTRC is given responsibility to collect VAT from the Cellular Mobile
Phone Operators and deposited it to the Government exchequer. As such,
there is no scope to withhold the VAT collected at source by the
Grameenphone.
Government, local authorities, the organization of local authority or
organization those who are working for the Government are exempted from
payment of VAT. The NBR, postal department, Bangladesh Bank, City
Corporation and land revenue authority although engaged in realization of
VAT through deduction at source bearing no registration under VAT Act, 1991
and thus the BTRC being Government organization is also exempted from
payment of VAT under Clause-7 (Ab¨vb¨ †mev)(N) of the second schedule
of the VAT Act, 1991 and compulsory VAT registration is not necessary for
BTRC.
“the BTRC’s contained non-registered status for VAT purposes appears
anomalous in the facts and circumstances. This Court being of the view that
such situation needs immediate attention to avoid any further confusion in
the implementation of the Deduction at Source Scheme in particular. It is
also noted that the BTRC itself on occasion has contributed to such
confusion arising by making ill-advised assertions as to its status within
the VAT regime. This Court finds in this respect that circumstances now
dictate a compulsory registration of the BTRC by application of Section
15(4) of the Act. Both the NBR and the BTRC are hereby put on notice to
ensure such registration by application of Section 15(4) without undue
delay. Given the findings in this judgment it is directed that such
registration shall be deemed to be effective from the date the BTRC
notified the petitioner of award of license and payment of License Renewal
Fee and Spectrum Assignment Fees without any deduction i.e. from
17.10.2011.”
-are hereby expunged. .....Grameenphone Ltd. =VS= Bangladesh
Telecommunication Regulatory Commission, (Civil), 2023(1) [14 LM (AD) 563]
....View Full Judgment
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Grameenphone Ltd. =VS= Bangladesh Telecommunication Regulatory Commission |
14 LM (AD) 563 |