Law Sheba

WELCOME TO LAW SHEBA

Provides Best Legal Relief As You Desire.

LAW Sheba provide all types of legal solution and assistance that ensure your legal rights and relief. Experienced, dynamic and committed lawyers at the firm are assisted by a full range of legal support personnel and paralegals to provide a client focused solution.

PRACTICE AREAS

Our Package

Start-up Package

lawsheba.com

  Incorporation Certificate
  Memorandum & Articles
 Form XII
 Trade Licence
  BIN Certificate
  Company Resolution

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E-Commerce

lawsheba.com

  Incorporation Certificate
  Memorandum & Articles
 Form XII
  Trade Licence
  BIN Certificate
  VAT Submission
  Tax Return Submission
  Company Resolution

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Case

lawsheba.com

  Consultation
  Case Filing
  Relief

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OUR EXPERTISE

Why Choose Us ?

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    Experience

    Lawsheba teams are exceptionally skilled, acknowledge their client’s condition & help them to achieve their target.

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    Skilled Team

    Our teams are innovative and knowledgeable and help clients pursue a vast number of solutions to succeed.

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    Legal process

    We maintain all valid papers and paperwork and continue to meet our destination legally.

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    Reasonable Cost

    Team of Lawsheba are exceptionally skilled, realize their client’s condition, help them to achieve their motive.

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    Good Performance

    Our teams are creative and knowledgeable and support clients by finding numerous solutions to win.

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    Quick Service

    We manage all valid papers and paperwork and continue to enter our path lawfully.

Criminal Law Practice Area

Keep yourself free from tax-VAT issues

Are you worried about your taxes and VAT? Thinking what to do? Note that annual return filing is mandatory for e-TIN holders and monthly VAT must be submitted by 15th. Otherwise you will have to pay a hefty fine. Law Sheba are at your side for any complications related to tax and VAT. So dont think any more and join Law Sheba’s expert team today.

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Solving your corporate legal issues instantly with Law Sheba

May your business be beautiful and safe? Leave the complexities of your business to us. Remember that if you do business according to the law, your business will be transparent, otherwise you may get into legal problems, so leave your business tensions to us and you will be tension free.So for any corporate problem get in touch with Law Sheba today.

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Our Team

SHAKIL AHMAD

Advocate, Supreme Court of Bangladesh
Head of the Chamber

Ayesha Siddaka

LL.B(Hon s), LL.M
Law Consultant

Tamanna Tabassum

Barrister at Law
Law Consultant

Farzana Shashi

Advocate, Supreme Court of Bangladesh

Mobinul Hoque Joshed

LL.B(Hon s), LL.M
Advocate
District & Session Judge Court, Cox-Bazar

YOUTUBE

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Frequently Asked Questions

Company law of Bangladesh

A partnership business is not compulsory to register but it is advisable to register a partnership business. According to section 69 of the Partnership Act, 1932.

Maintain liaison/ coordination between principal and local agents, distributors/exporters’ institutions through correspondences, personal contracts and other electronic media. Collect, compile analyze and disseminate business information related to its field of activities as mentioned in the approval letter.

This is a pre-requisite for registration of a new company (other than Foreign Company and Partnership firms) or a society or a trade organization. Promoters of a new entity (company, society, or trade organization) apply for, and RJSC provides name clearance for one of the proposed names upon satisfaction that it does not closely match or resembles any of the already taken names (registered, booked or under the process of registration of the same entity type)

Registered entities are to file returns in prescribed forms & schedules, and RJSC upon satisfaction approves and archives such records. There are two (2) types of returns, viz., ‘Annual Returns’ and ‘Returns for any Change in the Entity’

A company having resolved to or the court makes an order or Memorandum & Articles of Association provide so for winding up of the company, submits to RJSC documents of winding up procedures and dissolution.

RJSC strikes off the Register a company’s name if it is not in operation any more

RJSC Computerized Application facilitates online submission of application/returns (through internet). If a RJSC client does not have access to internet (web),s/he may submit applications/returns of the following two(2) ways:
1. Using kiosks facility at RJSC (also an ‘Online Submission’) or
2. Manual Submission at RJSC counter


1. Memorandum & Articles of Association, original + 2 copies
2. Declaration on Registration of Company
3. Address of Registered Office and of Any Change therein
4. Consent of Director to act
5. List of Persons Consenting to be Directors
6. Particulars of the Directors, Manager and Managing Agents and of any change therein
7. Evidence of Name Clearance.
8. Special Adhesive Stamps and Treasury Challan from Bangladesh Bank to Treasury (photocopy) of Collecting the Stamps


1. Memorandum & Articles of Association, original + 2 copies
2. Declaration on Registration of Company
3. Address of Registered Office and of any change therein
4. Consents of Directors to Act
5. List of Persons Consenting to be Directors
6. Particulars of the Directors, Manager and Managing Agents and of any Change therein
7. Declaration before Commencing Business in case of Company Filing Statement in lieu of Prospectus
8. Agreement to Take Qualification Shares in Proposed Company (if necessary)
9. Evidence of Name Clearance
10. Special Adhesive Stamps and Treasury Challan from Bangladesh Bank to Treasury (photocopy) of Collecting the Stamps


1. Charter or Statutes or Memorandum and Articles of the Company or Other Instrument Constituting or Defining the Constitution of the Company.
2. Address of the Registered or Principal Of fice of the Company.
3. List of Directors and Managers
4. Return of Persons Authorized to Accept Service
5. Notice of Situation of the Principal Place of Business in Bangladesh or of any Change therein
6. Encashment Certificate Obtained From any Scheduled Bank.
7. Permission from Board of Investment of Bangladesh.


1. Memorandum & Articles of Association, original + 2 copies
2. Declaration on Registration of Company
3. Address of Registered Office and of any change therein
4. Consents of Directors to Act
5. List of Persons Consenting to be Directors
6. Particulars of the Directors, Manager and Managing Agents and of any Change therein
7. Declaration before Commencing Business in case of Company Filing Statement in lieu of Prospectus
8. Agreement to Take Qualification Shares in Proposed Company (if necessary)
9. Evidence of Name Clearance
10. Special Adhesive Stamps and Treasury Challan from Bangladesh Bank to Treasury (photocopy) of Collecting the Stamps


1.Memorandum of Association
2.Evidence of Name Clearance.


1.Statement Containing the Particulars of the Firm for Registration.
2.Deed of Agreement on Partnership.

This is a pre-requisite for registration of a new company (other than Foreign Company and Partnership firms) or a society or a trade organization.

Promoters of a new entity (company, society, or trade organization) apply for, and RJSC provides name clearance for one of the proposed names upon satisfaction that it does not closely match or resembles any of the already taken names (registered, booked or under the process of registration of the same entity type)

Family Laws of Bangladesh

Divorce in Bangladesh can be given in two ways. One is mutual divorce which is allowed under section 8 of The Muslim Family Laws Ordinance, 1961 and the other is one sided divorce. One sided divorce can be from either the husband or the wife.

Mutual divorce is basically both parties entering an agreement regarding the divorce and the effect of divorce. For example agreement is reached regarding custody of child, maintenance, dower etc. In case of mutual divorce since both the parties are aware of the divorce, notice is not required. No party will have any right over each other after mutual divorce. Mutual divorce certificate is usually issued within 3 to 5 working days.

The divorce process in Bangladesh is very simple. A notice of divorce will be sent to the husband and the concerned city corporation by registered post. After receiving the notice City Corporation will issue 3 notices in 3 months time period for amenable settlement between the parties. And during this 3months times the wife will maintain Iddah period. During Iddah period a woman cannot remarry.

After 3 months of receiving the notice, City Corporation will issue an order sheet regarding divorce. Then the Marriage and Divorce registrar will issue the divorce certificate.working days.

As soon as the notice is sent to the last known address of the other party, the notice is deemed to be communicated. It does not matter if anyone of the party does not receive the notice of divorce.

Divorce has nothing to do with getting dower money. Women are always entitled to get the dower money irrespective of who is giving the divorce as dower is the right of the women. However, if consummation has not taken place between husband and wife then the wife is entitled to half the settled dower. Nevertheless, it is very difficult to prove that consummation has not taken place between husband and wife.

If a husband, while being married, procures a marriage of himself, it will be an offence under section 494 or 495 of the penal code and the second marriage will be void.

The question often asked is that whether any action can be taken against the other party after getting divorce. The answer is no. But what is often done by parties after divorce is filing false case under The Dowry Prohibition Act 1980, Nari o shishu Nirjaton Damon Ain (Act xviii of 1995) or for non-payment of Dower.

Even if the child is under the custody of the mother, the father needs to provide child maintenance and support depending on the expenditure of the child for instance schools fees, travel expenses, and other various expenses.

The wife is entitled to receive maintenance during the iddah period i.e 3 months after divorce. After the iddah period is over the husband is not bound to give maintenance to the wife.

Under Islamic law Father is always the legal guardian of a child. However, custody is different from legal guardianship. Custodial guardianship decides who will have the physical custody of the child.

Generally, a mother gets the custody of a girl child until the girl reach puberty and for a boy child, a mother gets custody until he reaches 7years. However, after this time limit custody of child does not shift to the father automatically.

Getting custody of a child also depends on various facts, for instance, the age of the child, financial condition, family members of each party, if there are more people to take care of the child in the family etc.

Property law of Bangladesh

The major laws governing the ownership of movable and immovable properties, namely the Transfer of Property Act 1882 and the Registration Act 1908, contain no provisions that prohibit the ownership of properties by foreign individuals.

The Articles 13 & 42 of the Constitution of the Peoples Republic of Bangladesh, which defines the “principles of ownership” and the “rights to property”, respectively, clarify that all the citizens of Bangladesh shall have the “right to acquire, hold, transfer or otherwise dispose of property”. However even the constitution does not provide any provision which specifically prevent a foreigner from owning land or any other property in Bangladesh.

Registration of land is compulsory under Section 17 of the Registration Act 1908. The instrument of transfer, unless it is a will, needs to be presented for the registration process within the next three months of its execution. The place for presenting the document for registration is in the office of the Sub-Registrar within whose Sub-district the whole or major portion of the property is situated. The presentation should be made by the person executing the document, a person claiming under him or an agent of the person executing the document

The first step of checking if your land is registered or not is to find the schedule of the land which includes particulars such as the corresponding District, Upazila, Mouza, Khatian, Dag No. etc. Then one must go to the Sub-registry office that has the territorial jurisdiction over the scheduled land and request a search report to find out whether there is any registered document regarding the said land or not. One can also go to the Assistant Commissioners Office to see if any documents have been submitted there for conducting a mutation on the land. This is important because the mutation procedure requires all the documents relating to the land, therefore would provide a definitive answer as to the question of whether the land has been registered or not.

The most basic two ways of procuring ownership of land in Bangladesh is done in the following two ways – firstly, through a registered instrument (by way of sale, will and gift among others) and secondly, by way of inheritance. As for ownerships through registered documents, information regarding who owns the property can be found in the corresponding Sub-registry office, since the name of the owner is supposed to be registered there. In case of ownership by way of inheritance however, the name of the owner may not be present but the name of his predecessors should be enumerated in detail.

Khatian basically translates to the “Record of Rights”. They are prepared through land surveys to determine the possession and ownership of land. Each Upazilla is divided into multiple plots called Mouza. Khatians are then prepared to divide further plots out of the Mouza to make more precise assessment of who possesses which plot.

Namraji refers to the mutation of the Record of Rights (Khatians) where the name of the new owner is updated over the previous one. Namjari or Mutation is essential to prove ones title to a property. Other than that, it is also important to create a holding for the purposes of paying ground rent in the name of the new owner.

T AX, VAT & Company Compliances

The following documents shall have to be preserved in order to maintain accounts, namely:
(i). Purchase Ledger Book
(ii). Sale ledger book
(iii). Tax invoice
(iv). Contractual output invoice
(v). Goods transfer invoice
(vi). Certificate of withholding tax at source
(vii). Credit note-debit note
(viii). Documents related to adjustment
(ix). Returns, etc

There is no scope of arrear accounts in case of cash based principle of transaction. On the other hand, scope of account maintenance exists in accrual based transaction even without paying in cash. In business transactions arrear must be there, therefore, in all business concerns, accrual based methods or principles are followed. Hence, the new VAT law also follows the accrual based principle.

The VAT-related documents should be maintained for up to 5 years in order to facilitate the assessment of Tax.

Tax invoice is the numerical series of documents comprising specified information and data of the supplier in respect of his taxable supply. Form VAT-6.3 shall be considered as the tax invoice. The tax invoice shall consist of the following information:
(i). Name of the purchaser
(ii). Invoice number
(iii). BIN number of the seller
(iv). BIN number of the purchaser (in applicable cases)
(v). Details of the supply
(vi). Quantity of the supply
(vii). Value
(viii). Tax involved

No documents other than the Tax payer’s Return (form VAT-9.1 and 9.2) and purchase –sale information (form VAT-6.20) are required to be sent to the VAT office.

Application has to be made before the Commissioner in form VAT-9.3 before a minimum of 7 (seven) days of expiry of the concerned Tax period. The Commissioner, within 7 (seven) days of receipt of the application, after due consideration, shall approve the application. But extension of time shall not be over 1 (one) month.

No signature is required on the Return if submitted online. But in case of submitting return manually, the Registered or Enlisted Person shall sign on the return. If, owing to any reason, it is not possible on his part to sign, authorized person on his behalf shall sign.

For a certain Tax period, full, supplementary or late Return can be submitted, but partial payment shall not be tenable.

Each Registered or Enlisted or fit to be registered or fit to be enlisted individual has to submit Return. It is a mandatory act.

For each Tax period, return has to be furnished within the 15th day of the following month after completion of the Tax period. If the 15th in a public holiday, the same should be furnished on the preceding day. It can be done 24/7 in case of furnishing online.

According to the rules under the Value Added Tax and Supplementary Duty Rules 2016, the supplier shall issue tax invoices against each supply in Form VAT-6.3. The instructions to fill in Tax invoice must be followed in order to issue correct Tax invoice.

Within the 15th day of the following month of the tax period, a registered person shall furnish a VAT Return in form VAT-9.1 & a Turnover Tax Enlisted Person shall furnish Turnover Tax Return in form VAT-9.2, both before the Commission.