Abbreviations

আয়কর আইনে উল্লেখিত এবং আয়কর অফিসসহ আপীলাত ট্রাইব্যুনালে বহুল প্রচলিত কিছু Abbreviations/ সংক্ষিপ্ত শব্দ রয়েছে। নিয়ে সে সকল শব্দসমূহের বিবরণ দেয়া হল:

AC     : Assistant of Commissioner.

ACA   : Associate of Chartered   Accountants

ACMA  : Associate of Cost and Management Accountants

ACT   : Assistant/Additional Commissioner of Taxes.

ADR  : Alternative Dispute Resolution

AIS    : Accounting information System

AIT    : Accounting Information and Technology AIT:All Include Taxes/Advance Income Tax.

ARO  : Assistant Revenue Officer.

A.R.   : Appellant Respondent.

AT     : Appellate Tribunal

ATV   : Advance Trade Vat

AV     : Assessable Value.

BF     : Benevolent Fund

B/F   : Brought Forward (economic term, means before mentioned)

BIN    : Business Identification Number

BDT   : Bangladeshi Taka

BOI    : Board of Investment

BSCIC  : Bangladesh Small and Cottage Industries Corporation.

BAS   : Bangladesh Accounting Standard

BFRS : Bangladesh Financial Reporting Standards.

CA     : Chartered Accountant

CD     : Customs Duty

CT     : Commissioner of taxes

CIC    : Central Intelligence Cell

CCT   : Chief Commissioner of Taxes

CIT    : Commissioner of Income Tax

CIF    : Cost, Insurance & Freight.

CPC   : The Code of Civil Procedure, 1908

Cr. PC  : The Code of Criminal Procedure, 1898.

CPA   : Certified Public Accountants

C&F   : Cost and Freight

C&F   : Agent Clearing and Forwarding Agent.

CRF   : Clean Report of Findings.

CSR   : Corporate Social Responsibility

DG    : Director General

DCT   : Deputy Commissioner of Taxes

DGIT : Director General of inspection (Taxes)

DPS   : Deposit Pension Scheme

DEDO   : Duty Exemption and Drawback Office

D.R.   : Department Respondent.

FACT : Extra Assistant Commissioner of taxes.

ECR   : Electronic Cash Register

ED     : Excise Duty

EFD   : Electronic Fiscal Device

EPZ   : Export Processing Zone

E:TIN : Electronic Tax Payers Identification Number

E:VIN  : Electronic Vat Payers Identification Number

FCA   : Fellow of Chartered Accountant

FCMA   : Fellow of Cost and Management Accountant

FTZ    : Free Trade Zone

FDR   : Fixed Deposit Receipt

GDP  :  Gross Domestic Product

GPF   : General Provident Fund

GRS  : Grievance Redress System.

GST   : Goods and Services Tax

H.S. CODE  : Harmonized System Code (Harmonized Commodity Description and Coding System).

IAS    : International Accounting Standards.

IASB  : International Accounting Standards Board.

IASC  : International Accounting Standards Committee.

ICAB  : Institute Chartered Accountants of Bangladesh.

ICB    : Investment Corporation of Bangladesh.

ICMAB   : Institute of Cost and Management Accountants of Bangladesh.

IFA    : International Federation of Accountants.

ITES  : Information Technology Enabled Services.

JA     : Judicial Authorities.

H.S. Code    : Harmonized Commodity Description and Coding System.

IGM   :Import General Manifest

IPO    : Initial Public Offering

IT       : Inspector of taxes

IT       : Income Tax

ITA    : Income Tax Appeal

JCT   : Joint Commissioner of Taxes

L/C   : Letter of Credit

LCA   : Letter of Credit Authorization

LTU   : Large Taxpayer Unit

M.A.  : Miscellaneous case (Misc. Case) Appeal

MoU  : Memorandum of Understanding

NBR  : National Board of Revenue

NID    : National Identification

NTTN : Nationwide Telecommunication Transmission Network.

PF      : Provident Fund

PSI    : Pre:Shipment Inspection

RD     : Regulatory Duty.

RO     : Revenue Officer.

RPF   : Recognized Provident Fund

POS   : Point of Sales.

SD     : Supplementary Duty

SEC   : Security and Exchange Commissioner

SRO  : Statutory Regulatory Orders

ST     : Service Tax

SEZ   : Special Economic Zone

TIN    : Tax Identification Number

TDS   : Tax Deducted at Source

TCS   : Tax Collected at Source

TRO   : Tax Recovery Officer

TPC   : Transfer Pricing Cell

TSC   : Tax Settlement Commission

UTIN  : Unify Tax Payers Identification Number

U/S   : Under Section.

VAT   : Value Added Tax.

Vs.     : Versus.

ITP     :Income Tax Practitioner