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NB: Kindly also pass on a Copy to the Hon'ble Speaker of the Jatiya Sangshad and zlso, a Copy to the Hon'ble Minister of the Ministry of Social Welfare, GoPRB. -- RE: In the DIGITAL Bangladesh, IS the OWNERSHIP OF A TELEPHONE or A TAX-ID or a T.I.N., A BOON or BANE FOR the ICT ? & CORRUPTIONs? (In-built) into the Arena of Disability/ Old-Age Related Inability vs the Penalties for Defaults & Pangs of Filing of 'Nil'- Income Tax Returns year after year, till Death & Afterwards and even after Death, by the Heirs, under the (sub)Sections 75(1), 75(1A),92(1), 184A.(k) and 124(1) of the Existing Income Tax Ordinance,1984 of Bangladesh. === Date sent: 10- June, 2011 -- From: M. A. Mussowir, B.Com.,FCMA.,AMCS (better pronounced as Abdul Musobbir ) Dhaka, Bangladesh E-mail-, , Contact Telephone, Sick-bed side Mobile: +88 0171 605 4996 and On Request, Land Line at (0088 02) 801 4773 - - To The Respected Recipient, -- -- RE: Draft of the newly proposed Income Tax Law for Bangladesh and the Question : DIGITAL Bangladesh, the OWNERSHIP OF A TELEPHONE or A TAX ID, A BOON or BANE FOR the ICT ? and CORRUPTIONs? (Inbuilt) into the Arena of Disability/ Old-Age Related Inability visa-vis the Penalties for Defaults & Pangs of Filing of 'Nil'- Income Tax Returns year after year, till Death and even after Death, by the Heirs,under the (sub)Sections 75(1), 75(1A), 92(1), 184A.(k) and 124(1) of the Income Tax Ordinance,1984 of Bangladesh. -- Ref: Free website at http://www.spinalcordinjury-paralysis.org/MA -- 1.0 I have the honour to state that due to my SCI ( spinal cord injury from 2002) i.e. Disability, I could not adhere to the Time-limit for sending any specific proposal for amendment or deletion or addition to any provision of Draft/ New Income Tax Law (2012 ), called "Direct Tax Act, 2012". The Time-limit already expired on 15 March, 2011. -- Yet, my Suggestions Number (4) as below in respect of the existing (sub)Section-75(1A)(g)- which relates to a person having a T.I.N or Tax-payer's Identification Number, are still worthy of favourable considerations (and applicable Mutatis Mutandis) in relation to the newly proposed (sub) Section- 94(d) of the "Direct Tax Act, 2012" ==== I am reproducing below a COPY of my E-mail Letter dated- 21- February, 2011 ---- written "To the Respected Chairman, NBR, GoB, " and also, endorsed to a few others, whom I considered to be concerned and sympathetic with the subject. -- 2.0 I am a Professionally Qualified Financial/ Management Accounting, Costing/ Pricing Advisor and an M.I.S Expert, now A Retired/ Paralysed/ Disabled Male Person, ( at 75, Spinal Cord Injured/ Handicapped Person/ Protibondee/ on the sick-bed and occasionally on the wheel-chair) due to a Road Accident in 2002 . -- 2.1 Actually, the Roots of the Troubles can be summed up in Five T's, viz.: -- (1) Telephone ( ONE Land/ ISD, Mobile Phone, subscribed for Residential Use), -- (2) Town-Home [above 1,600 Sft.- wholly self-occupied,& Not Let Out], - (3) Transport/ Car of 1,300cc [already mock Sold off to a Son in 2008-09 ], -- (4).Tax-free Subsistence/ Non-taxable Livelihood/ Medications from the Relations & Friends [as the Unexplained Expenditure = INCOME.] and (5) T.I.N / Tax-payer's Identification Number . -- As a Former Taxpayer ( 1965- 2001), I am having No Taxable Incomes for the last 11 years; but, I am Not aware whether any Rule exists for Cancellation or temporary Suspension of a T.I.N !!] ========== -- 2.2 Although given in writing (in the Form for Voter Enlistment) that I am a physically Retarded/ Disabled Person, No One from the Bangladesh Election Commission, has, so far, turned up, to take my Digital Photograph and to make me a Voter. == 2.3 So, I have No National ID Card, to show its Number in the Annual Income Tax Returns Form. (vide English Form at http://www.nbr-bd.org/forms/Ind-Return%20English.doc ) == 2.4. I cannot also manage a Photograph of mine, to be attached to the Tax Return Form. = 3.0 As you might be aware, the Fine or Penalty for Failure or Default in submitting or Filing of the Income Tax Return on or before the Due Date, is a Minimum of Tk.20,000.00 per year, under the Sub-section 124(1) of the existing Income Tax Ordinance (1984, as detailed below: -- 3.1 So, the 2,000,000= "Tax Returns -Defaulters" ( Khelapheez ), are under an unknown Liability and liable to be Penalised/ Fined a Minimum Total of - [ Tk.1000/-fixed for default + Tk.50/- for each x 364 days]=appx.Tk.20,000.00 or US$300.00 for Each Person, annually; under the Section 75, to be read with the (sub)Section-124(1) of the Income Tax Ordinance (1984)], == thereby, making a Minimum Total Governmental Revenue Loss of (TK.20,000/- for each person X 2,000,000 persons)=Tk.40,000,000,000.00= (Tk.40.00Billion or Tk.4,000.00Crore or =US$584.00Million) for Each of the Assessment/ Financial Years of 2006-07, 2007-08, 2008-09 and 2009-10 == 4.0 My Suggestions were/ are given in the body of that E-mail ( as shown below) . -- Please do emphasize and request the Authorities to consider as to how a Disabled Person ( with Crippled Hands and Legs, due to hidden Injuries to the Neck/ Back Bones/ Spinal Cord ), mostly Bed-ridden with burning sensations and spasms or often dirty with the Urine and uncontrollable Stools (due to the Non-mobility or Numbness of the Body ) or occasionally Wheel-Chair-mounted, Job-less/ Income-less and Non-taxable Person, - can be legally required to fill up the Prescribed Form (in 7/8 pages) manually and to submit/ File the "Nil"-Returns of Income-Tax, year after year,(till Death, even after death, by the Heir/s ) and == to deliver it (the completed Return Form, showing Nil Taxes) to the Bangladeshi Tax Office, located at 5th Floor, about 14 kilometers away from the home. == 4.1 Otherwise, he /she [the Defaulter] shall be subjected to a Penalty i.e. Liable to be Fined a Minimum Total of (Tk.1,000.00-fixed +Tk.50.00x364 days )= appx.Tk.20,000.00(about $300.00USD) annually - 4.2. Even an NRB- Non-Resident Bangladeshi, if previously an Income Tax-payer/ TIN-holder, while living/ earning in Bangladesh, is required to submit/ File the Annual Income Tax Return at the Bangladesh Mission which is nearest to him (even, if that NRB is No Longer a taxable person ); [vide the Proviso under the (sub)Section-75(1)(b) ibid ]. and for a default, he/ she shall have to Pay the Penalties (about $300.00 USD per year) under the (sub)Section- 124(1) of the Income Tax Ordinance, 1984. -- 4.3 You can be sure that a Bangladeshi Doctor or Engineer at Bengazi/or Osaka, is legally required to submit his/her Income Tax Return, to the nearest BD Mission at Tripoli /or Tokyo respectively !! -- Hence, it shall be of great INTEREST to know whether a Similar Personal Taxation Law (so very Harmful to the Non-taxable and Income-less Elderly Citizens'/ Aged/ Disabled persons' Well-beings ) “does Exist" in any other part of the World" where the WB, IMF and EU Co-operate and Operate. 4.4 SO,KINDLY DO THE NEEDFUL,IN CONSULTATION WITH THE MEWOE, MoF/ NBR, MFA, MSW, DSS and others - - Deepest Regards From: M. A. Mussowir,B.Com.,FCMA.,AMCS E-mail- Sick-bed side Mobile: +880 171 605 4996 ---- === COPY below ===== -- --- On Mon, 2/21/11, Ma Mussowir wrote: From: Ma Mussowir [email protected] -- "To The Respected Chairman,NBR GoB," [email protected] -- Cc: [email protected], [email protected], [email protected], [email protected], [email protected], [email protected], [email protected], ....... ... Date: Monday, February 21, 2011, 3:38 PM - South Asia, Bangladesh, Dhaka, DATE- 21- February, 2011 -- Subj:- Draft of the newly proposed Income Tax Law for Bangladesh and my Question - "IS the OWNERSHIP OF A TELEPHONE or A TAX ID, A BOON or BANE FOR the ICT ? CORRUPTIONs? (Inbuilt) into the Arena of Disability/ Old-Age Related Inability ..". -- DIGITAL Bangladesh, the OWNERSHIP OF A TELEPHONE or A TAX ID, A BOON or BANE FOR the ICT ? and CORRUPTIONs? (Inbuilt) into the Arena of Disability/ Old-Age Related Inability visa-vis the Penalties for Defaults & Pangs of Filing of 'Nil'- Income Tax Returns year after year, till Death and even after Death, by the Heirs, under the (sub)Sections 75(1A), 92(1) and 124(1) of the Income Tax Ordinance, 1984 of Bangladesh. -- Respected Sir, -- I am a Professionally Qualified & Certified Financial/ Costing/ Management Accounting Adviser & an M.I.S Expert, - now A Retired/ Paralysed/ Disabled Male Person, ( at 75, Spinal Cord Injured/ Handicapped Person/ Protibondee/PONGU, from 2002 AD ) and A former Tax-payer, in Troubles, for having a T.I.N/ Tax-payer's Identification Number, but No Taxable Incomes for the last 11 years. - Although, I am (a) under the acute physical Pains and burning sensations from the Paralysis, (b) financially devastated due to my Income-less-ness and (c) mentally tortured for various reasons, including my Pangs of Filing of the Nil-Income Tax Returns/ Tax Compliance, year after year, -- I have been trying to conduct an Online/ InterNet Survey on some Topics of the General Public Inconveniences (Jono Durvog ) in the cases of the Personal Taxation Laws and the related GoB- Revenue Losses/ or avoidable Corruptions - -- (conservatively estimated by me at Tk.40,000,000,000.00= Tk.40.00Billion or Tk.4,000.00Crore or = US$584-Million)- for Each of the completed Assessment Year of 2006-07, 2007-08, 2008-09 and 2009-10) , = = My Research Study starts with a Question, viz. : - RE:- IS the OWNERSHIP OF A TELEPHONE or A TAX ID, A BOON or BANE FOR the ICT/ Digital Bangladesh ? // CORRUPTIONs? (Inbuilt) into the Arena of Disability/ Old-Age Related Inability visa-vis the Penalties for Defaults & Pangs of Filing of 'Nil'- Income Tax Returns, year after year, till Death and even after Death, by the Heirs under the legal provisions of the (sub)Sections-75(1), 75(1A) and 92(1), read with the (sub)Section- 124(1) of the Income Tax Ordinance, 1984, of Bangladesh. -- My Suggestions have, previously been e-mailed to the "To the Respected Chairman, NBR," at ( there being No Other e-mail addresses of the Income Tax high Official at - http://www.nbr-bd.org/ ), -- Recently, it has been reported in the Press that the Draft of a New Income Tax Act, has been uploaded on the website of the NBR, for the public comments/ Suggestions. -- But, I do not find the said Draft of the newly proposed Income Tax Law, at the website of [ http://www.nbr-bd.org ] which is the official website of the NBR, (National Board of Revenue, GoB ). == My specific Suggestions for Improvements in the existing the legal provisions of the (sub)Sections - 75(1A), 92, 124(1) and 184A.(k) of the Income Tax Ordinance, 1984, are given below [detailed Justifications will be sent in the Attached File to the E-mail ( if so requested) for your kind perusal and consideration . = - Due to a Road Accident in 2002, I suffered Spinal Cord Injuries and instantly became a Paralysed/ Disabled Person. I am almost on the death bed, [and at 75, having No Taxable Incomes for the last 11 years]. - Kindly Help Me and similarly aged and Disabled others. Best Regards = FOUR=SUGGESTED=ACTIONs=FOR=KIND=CONSIDERATION== - AS THIS IS also A CASE OF "GENERAL/ PUBLIC INCONVENIENCE" or "Jono Durvog" vs the GOB-Revenue Interests (Growth/ Increase of the Taxation-Net ), == so, the following FOUR Specific Suggestions may kindly be Considered, for such modifications as deemed proper, for submission to the Government of Bangladesh [GOB] and /or the National Board of Revenue, viz. // (1) the (sub) Sections- 75(1A)(a)(iii) and 184A.(k) -which relate to the Subscribing to a Land/ ISD, Mobile Telephone, shall be completely deleted / viz, = "the paragraph (a)(iii) of sub-section (1A) of Section 75, shall be Deleted." -- and "the sub-section (k) of Section 184A shall be Deleted." =- Reasons - It is fruitless or non-paying for the GoB, to handle so many Nil-Income Tax Returns. This is an avoidable “Work Load” in the Tax Offices and a great Relief to the Public. ==- There are about 50.00Million (Five Crore) Telephone Subscribers and it is/will be a "Supervening Impossibility" for the GoB/ Tax Department to Ensure Compliance and to be able to handle so many Nil-Income Tax Returns. This is an avoidable “Work Load” = ( e.g. The Telephone Subscribers are known to include the Non-taxable Persons like the Garment Workers, Road-side Vendors/ Small Trader or Self-employed Persons in Villages, Riverine and Deep Sea Fishermen, agricultural Farmers, the Food Dealers, SME new Entrepreneur (having Trade Licenses, but mostly having No Taxable Incomes), Kitchen Helpers, Retarded/ Disabled Persons on the sick-beds, Aged persons in the Elderly Homes, Students, NRB's, etc. -- NB – Regretfully, it may be mentioned here that, the item of "Telephone" was Not originally Passed by the then National Parliament, as the then Finance Minister, Slain/Late Mr. SAMS Kibria, withdrew that Proposal from the House; but, as far as the memory goes, the GoB/ NBR mysteriously managed to publish / include it in a new Sub-section- '75A' in the Gazette/Finance Act ( of probably, 1997-98) and [ in the name of merger/ substitution etc.] subsequently got it ratified/ passed by the Parliament and it is a valid Law now. = = (2) the (sub) Section-75(1A)(a)(i)- which relates to the ownership of a HOUSE or Flat/ Building of 1600+ sft, in the Urban Area, shall have to be RELAXED, by inserting a Proviso, viz. // "Provided that where the Building / Flat or other House Property is occupied for the owner’s Residence and the Total Income of that person during the income year, including the Rental Income of other House Property(ies), if any, is within or below the Non-Taxable Limit, the Return of his/ her Income, under the paragraph (a)(i) of sub-section (1A) of Section 75, shall not fall due for filing." =- Reasons - It is fruitless or non-paying for the GoB, to handle so many Nil-Income Tax Returns. This is an avoidable “Work Load” in the Tax Offices and will be a great Relief to the Public. ==- (3) the (sub) Section- 75(1A)(a)(ii)- which relates to the ownership of the Motor Car or Light Vehicle, shall have to be RELAXED, by inserting a Proviso, viz., // "Provided that where a person owns a single Motor Car for his/her private use and his/ her Total Income during the income year, is within or below the Non-Taxable Limit, the Return of his/her Income, under the paragraph (a)(ii) of sub-section (1A) of Section 75, shall not fall due for filing." == Reasons - It is fruitless or non-paying for the GoB, to handle so many Nil-Income Tax Returns. This is an avoidable “Work Load” in the Tax Offices and will be a great Relief to the Public. ==- (4) the (sub) Section-75(1A)(g)- which relates to a person having a T.I.N or Tax-payer's Identification Number, in accordance with the provision of Section 184A, shall have to be RELAXED; by inserting Two Provisos, viz., // " Provided that where a person who is above the age of 65 or who is a Retarded/ Crippled person or under any Physical Disability and whose Total Income during the income year, was within or below the Non-Taxable Limit for each of the last two Income Years or who was not assessed to a tax for any one of the two Assessment Years, immediately preceding Current Assessment Year, the Return of his/her Income, under the paragraph (g) of sub-section (1A) of Section 75, shall not fall due for filing." // “ Provided further that if a person who is above the age of 65 or who is a Retarded Person or under any other Physical Disability or who have been legally and continuously residing outside Bangladesh during the period from the first day of June to the thirtieth day of September in any year, is found to be guilty of an Offence, punishable with a Penalty under the Section 124 or otherwise, under this Ordinance, the Deputy Commissioner of Taxes shall proceed to recover only the amount(s) of Income Taxes due from him/or her and shall not impose any other Fine/ Penalty or penal tax on him/ her for the assessment year(s) under consideration. == Reasons - (i) It is fruitless or non-paying for the GoB, to handle so many Nil-Income Tax Returns of the non-taxable persons. This is an avoidable “Work Load” in the Tax Offices and it will be a great Relief to the Public, including the Disabled/ Aged Person or the Dead Person’s legal representative [ vide Section- 92 ibid ] and the NRB’s / Non-resident Bangladeshis who might be staying far away from the Bangladeshi Foreign Missions and they are unable to comply with the Proviso under the (sub)Section-75(1)(b) . - ===*END=of=4=Suggestions*================= -- The Bangladeshi Personal Taxation Laws are needed to be reframed in the light of the UNO Convention on the Rights of Persons with Disabilities and the Rights and Dignity of Persons with Disabilities AT WEB Email: , --Ref: http://www.un.org/disabilities/default.asp?id=259 -- I may also state for your kind information that the website of the National Board of Revenue or BD-NBR at < http://www.nbr-bd.org >, requires Improvement, inter alia, for receiving Suggestions and Complaints from the Well-wishers and the Tax-payers ( via the E-mails and Feedback Boxes which are not there, at present !!) -- -- ------- N.B. In the first week of March, 2011, I talked to a certain Contact person at www.taxmatebd.com, about the absence of the Draft of the new Income Tax Laws at the website of the NBR - It is now seen that the "Draft Direct Tax Act, 2011" and the "Draft on VAT Act,2011" - are published at http://www.nbr-bd.org/ . -- The "Direct Tax Act, 2012" shall come into force on the 1st day of July, 2012. This means that the existing the Income Tax Ordinance, 1984 of Bangladesh, will continue for, at least, Two Assessment Years and as such, my Suggestions are worthy of considerations. -- There is No Comparative Table, showing the Section-wise Existing Provisions, the newly Proposed provisions ( with the corresponding Sections) and the Reasons for the Deletions and Additions/ CHANGES. As such, the changes cannot be meaningfully commented upon or appreciated - The Time-limit for sending any specific proposal for amendment or deletion or addition to any provision of proposed Income Tax Law, already expired on 15 March, 2011. -- Yet, my Suggestions Number (4) above in respect of the existing (sub)Section-75(1A)(g)- which relates to a person having a T.I.N or Tax-payer's Identification Number, are still worthy of favourable considerations ( and applicable Mutatis Mutandis ) in relation to the newly proposed (sub) Section- 94(d) of the "Direct Tax Act, 2012" = =====*END=of=Suggestions*================ // Thanking you, for sparing your valuable time in reading the subject matter. == With Deepest Regards; Yours truly, M. A. Mussowir, B.Com.,FCMA.,AMCS E-mails: == Contact phone-[Sick-bed-side Mobile ]: +88 0171 605 4996. == [A Paralysed/ Disabled Person, (now at 75+, Spinal Cord Injured Crippled/ Protibondee from 2002 AD and a former Tax-payer having a T.I.N/ Tax-payer's Identification Number, but No Taxable Incomes for the last 11 years]. == (1) Fellow Member ( F.C.M.A.) and a Co-Founder, Elected Council-Member (1972-75, 1978-80 & 1981-83) , First Honorary Treasurer (1972-75) -- Formerly, Council-Member-in-Charge of Examinations (1972-83) , -- Ex.-Honorary Secretary (1981-83 ) & First Executive Director (CEO)/ and National Project Director, ICMAB-UNDP Project (1992) -- of the Institute of Cost & Management Accountants of Bangladesh, ICMA Bhaban, Nilkhet, Dhaka 1205, Bangladesh . == ( It is a Statutory Professional Body of the CMA's under the Administrative Control of the Ministry of Commerce, Government of Bangladesh [GoB ] ); // (2) Formerly, Member-Secretary, Cost & Price Consultative Committee and (Ex.Officio Chief Cost Accountant) of the now defunct "Price Advisory Board" of the Ministry of Commerce, GoB (1974-78). == =======--THE--END--==== -- =** The said Minimum Total Penalty Per Annum (involved in a Network of Corruption, through the backdoor Compromises, Omissions, Overlookings, Non-Collections, Back-Datings etc., using the loopholes under the Income Tax Laws of Bangladesh, is made up of -- (TK.20,000/- for each x 2,000,000 Persons, deemed as Defaulters-**) = Tk.40,000,000,000.00= Tk.40.00Billion or Tk.4,000.00Crore or = US$584.00Million)- for Each of the completed Assessment Year of 2006-07, 2007-08, 2008-09 and 2009-10 / or Financial Years of 2005-06, 2006-07 , 2007-08 and 2008-09 .. --- ** Total Number of TIN-Holders= 2,750,000= Persons per Year (appx) ** Tax Returns submitted/ Filed.. = 750,000= persons per Year (appx) ** Hence, 2,000,000=Defaulters are to be penalised under Section- 120 ibid. -- Avg. Rate of Exchange=$1.00=Tk.68.4932 -- Search KEYWORDS - Disability " Bangladesh " .org ========= ===

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