- vat exemption for software at import and production level (not sales level) the circular of bangladesh bank in favor brac bank co-branded credit card limit extension issue declaration on form-c for inward remittance on account of ict related service. Amendment of vat rules, 1991: 2: amendment of value added tax rules, 1991: 3: value added tax and supplementary duty rules, 2016: 4: value added tax rules, 1991: 5: amendment of vat rules, 1991: 6: value added tax (vat) rules amendment. Figure 1: tax structure during pre and post vat regime in bangladesh customs duty (import tariff) used to be the preeminent contributor to the revenue envelope in the early 1980s – accounting for 35.4% of total tax revenue (fy73-80) and 32.6% in 1990’s..
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