Topic: প্রস্তাবিত বাজেটে (২০১৯-২০) শেয়ার বাজারের জন্য যেই সমস্ত প্রস্তাব চূড়ান্ত পাশ হওয়া বাজেটে পরিবর্তন হল | Dhaka Stock Exchange | DSEBD | DSE | CSE
This presentation will attempt to describe the following topics
2 Major decisions were changed
1. Previous Proposal: 15% Tax for Companies on Distributed Stock Dividend.
Final Decision: No tax on stock dividend if a company distributes equal or more percentage of cash dividend. 10% Tax will be imposed on total stock dividend if a company distributes more percentage of stock dividend than that of cash dividend.
2. Previous Proposal: 15% Tax on Retained Earnings and Reserves (in excess of 50% of the paid up capital)
Final Decision: No tax on reserves and retained earnings if company pays off minimum 30% of the net Profit as dividend. If company pays off less than 30% of profit as dividend, company will have to pay 10% tax on reserves and retained earnings.
Presented by Shihab Alam Khan on behalf of Finance School
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