税收筹划英文文献和翻译 第2页

2.Forms of business vs. tax paying
A business entity may be of three types: sole-proprietorship, partnership firm and company. “Sole-proprietorship” has not been defined by the Income Tax Ordinance.
Under section 2(32) of the ITO, “firm” has the same meaning as assigned to it in the Partnership Act, 1932 (IX of 1932). Under section 4 of the Partnership Act, 1932, “Partnership” is the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. Persons who have entered into partnership with one another are called individually “partners” and collectively “a firm”, and the name under which their business is carried on is called the “firm name”.
Under section 2(20) of the ITO, “company” means a company as defined in the Companies Act, 1913 (VII of 1913) or Companies Act, 1994 (Act No. 18 of 1994)  and includes –
(a) a body corporate established or constituted by or under any law for the time being in force;
(b) any nationalised banking or other financial institution, insurance body and industrial or business enterprise;
(bb) an association or combination of persons, called by whatever name, if any of such persons is a company as defined in the Companies Act, 1913 or Companies Act, 1994;
(bbb) any association or body incorporated by or under the laws of a country outside Bangladesh; and;
(c) any foreign association or body, not incorporated by or under any law, which the National Board of Revenue may, by general or special order, declare to be a company for the purposes of the Income Tax Ordinance.

For preferential tax purpose, from assessment year (AY) 2002-2003 [vide the Finance Act 2002 to the Finance Act 2006] companies are classified into following groups:
(1) Company being bank, insurance or financial institution;
(2) Other companies:
(a) Company not publicly traded; and
(b) Publicly traded company.
From AY 2002-2003, as per the Explanation given in the relevant Schedule for income tax rates in the Finance Act, “publicly traded company” means a company which fulfills the following conditions:
(a) The company is registered in Bangladesh under the Companies Act 1913 or 1994;
(b) The company is enlisted with the Stock Exchange before the end of the concerned income year in which income tax assessment will be made. 本文来自辣.文~论^文·网原文请找腾讯3249,114

Taxpayer’s Status: Under the Income Tax Ordinance, 1984, a taxpayer has two types of status: personal status and residential status. A sole-proprietorship has no separate tax paying identity and individual owner running the sole-proprietorship will have “Individual” status of the owner and not of the business entity, but both partnership firm and company have distinct personal status – “Firm” and “Company” respectively. Residential status may be resident [defined u/s 2(55), ITO] or non-resident [defined u/s 2(42), ITO]. Under section 17, resident assessee (taxpayer) has to pay income tax on total global income including foreign income, but non-resident taxpayer has to pay income tax only on his total domestic (Bangladeshi) income as determined u/s 18 (income deemed to accrue or arise in Bangladesh). Under section 2(55), an individual is to be a resident if his period of stay in Bangladesh is at least 182 days in the concerned income year, or at least 90 days in the concerned income year, and at least 365 days in the preceding 4 income years. A partnership firm is considered as resident, if the control and management of its affairs situated wholly or partly in Bangladesh in the concerned income year. A company will be a resident, if control and management of its affairs situated wholly in Bangladesh in the concerned income year. Otherwise, a taxpayer will be treated as non-resident [u/s 2(42)].

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