107. Tax clearance certificate required for persons leaving Bangladesh.-

107.  Tax  clearance  certificate  required  for  persons  leaving  Bangladesh.-

(1) Subject to such exceptions as the Board may make in this behalf, a person who  is  not  domiciled  in  Bangladesh,  or  a  person  who  being  domiciled  in Bangladesh at the time of his departure is not, in the opinion of an income tax  authority  likely  to  return  to  Bangladesh,  shall  not  leave  Bangladesh without obtaining from the Deputy Commissioner of Taxes authorised in this behalf by the Board.-

(a) a tax clearance certificate, or
(b) if he has the intention of returning to Bangladesh, an exemption certificate which shall be issued only if the Deputy Commissioner of Taxes  is  satisfied  that  such  person has  such  intention;  and  such exemption  certificate  may  be  either  for  a  single  journey  or  for  all journeys within the period specified in the certificate.

(2) The owner or charterer of any ship or aircraft, who issues any authority to any  person  referred  to  in  sub-section  (1)  for  travel  by  such  ship  or  aircraft from  any  place  in  Bangladesh  to  any  place  outside  Bangladesh  unless  such person has a certificate required by that sub-section, shall-

(a)  be  liable  to  pay  the  amount  of  tax,  if  any,  which  has  or  may become due and payable by such person and also to a penalty which may extend to two thousand taka; and
(b) be deemed, for the purposes of recovery of such tax and penalty, to be an assessee in default, and all the provisions of this Ordinance shall apply accordingly.

Explanation.- For the purposes of this section-

(a)  "exemption  certificate",  in  relation  to  any  person,  means  a certificate  to  the  effect  that  such  person  is  exempt  from  the requirement  of  having  a  tax  clearance  certificate  for  the  purpose  of the journey or journeys specified therein;

(b)  "owner"  or  "charterer"  includes  any  representative,  agent  or employee,  who  may  be  empowered  by  the  owner  or  charterer  of  a ship or aircraft to issue an authority to travel by the ship or aircraft; and
(c)  "tax  clearance  certificate",  in  relation  to  a  person,  means  a certificate  to  the  effect  that  such  person  has  no  liability  under  this Ordinance, the Income-tax Act, 1922 (XI of 1922), the ¹[Gift-tax Act, 1963 (XIV of 1963) or দানকর আইন, ১৯৯০ (১৯৯০ সনের ৪৪ নং আইন) or the Wealth-tax  Act,  1963  (XV  of  1963)],  or  that  satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become payable by such person.

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¹ Subs. for "the Gift-tax Act. 1963 (XIV of 1963)" F. A. 1999

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