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পে-স্কেল অনুযায়ী সরকারি চাকরিজীবীদের আয়কর দেয়ার নতুন নিয়ম

১০ জুলাই (তিতাস নিউজ): সরকারি, আধাসরকারি ও স্বায়ত্তশাসিত প্রতিষ্ঠানের কর্মকর্তা-কর্মচারীদের মাসিক মূল বেতন ১৬ হাজার টাকা হলে আয়কর রিটার্ন দাখিল করতে হবে। তবে ১২ মাসের মূল বেতন ও মাসিক মূল বেতনের সমান দুটি উৎসব ভাতা মিলে বছরে মূল আয় আড়াই লাখ টাকার কম হয় বলে তাঁদের আয়কর দিতে হবে না। ইনক্রিমেন্ট যুক্ত হয়ে মূল বেতন ১৭ হাজার ৮৫৭ টাকা ২২ পয়সা বা এর বেশি হলে ন্যূনতম আয়কর দিতে হবে।
অন্যদিকে বেসরকারি চাকরিজীবীদের মাসিক মূল বেতন ১৬ হাজার বা এর কম হলেও আয়কর দিতে হবে। তাঁদের কোনো কোনো ভাতার শতভাগের ওপর এবং কোনো কোনো ভাতার অংশের ওপর কর আরোপের বিধান রয়েছে।
২০১৬-১৭ অর্থবছরের বাজেট বত্তৃদ্ধতায় অর্থমন্ত্রী আবুল মাল আবদুল মুহিত  বলেন, মাসে ১৬ হাজার টাকা বা এর বেশি বেতনের (মূল) সরকারি, আধাসরকারি, স্বায়ত্তশাসিত প্রতিষ্ঠানের সব কর্মচারীর জন্য রিটার্ন দাখিল বাধ্যতামূলক।
অর্থমন্ত্রীর ঘোষণার পর জাতীয় বেতন স্কেলের দশম গ্রেডভুক্তরা, যাঁদের মূল বেতন ১৬ হাজার টাকা, দুশ্চিন্তায় পড়েন। সরকারি চাকরিজীবীদের ১২ মাসের মূল বেতন ও মাসিক মূল বেতনের সমান দুটি উৎসব ভাতার ওপর কর ধরা হয়, তবে এর পরিমাণ কমপক্ষে আড়াই লাখ টাকা হতে হবে। ১৬ হাজার টাকা মূল বেতন হলে তাদের বছরে মূল আয় দাঁড়ায় দুই লাখ ২৪ হাজার টাকা। তাহলে তারা কেন আয়কর দেবেন?
সরকারি চাকরিজীবীদের এ উদ্বেগের বিষয়ে রোববার জাতীয় রাজস্ব বোর্ডের (এনবিআর) আয়করনীতি বিভাগের কর্মকর্তাদের সঙ্গে আলাপ করে জানা গেছে, মূল বেতন ১৬ হাজার টাকা হলেই আয়কর দিতে হবে না। তাঁরা শুধু রিটার্ন ফরম পূরণ করে দাখিল করবেন। তবে তিনটি ইনক্রিমেন্ট পেলে তাঁদের বেতন করযোগ্য হবে এবং তখন ন্যূনতম আয়কর পরিশোধ করতে হবে। কারণ তিনটি ইনক্রিমেন্ট পেলে মূল বেতন হবে ১৮ হাজার ৫৩০ টাকা, যা করযোগ্য ন্যূনতম আয় ১৭ হাজার ৮৫৭ টাকা ২২ পয়সার বেশি। এ ক্ষেত্রে ঢাকার দুই সিটি করপোরেশন ও চট্টগ্রাম সিটি করপোরেশন এলাকায় কর্মরতদের বছরে ন্যূনতম পাঁচ হাজার টাকা, অন্য সিটি করপোরেশন এলাকায় কর্মরতদের ন্যূনতম চার হাজার টাকা এবং অন্যান্য স্থানে কর্মরতদের ন্যূনতম তিন হাজার টাকা আয়কর দিতে হবে।
এনবিআর কর্মকর্তারা জানান, যাঁদের বেতন আয়করযোগ্য তাঁদের মাসিক বেতন বিল থেকে হিসাবরক্ষণ কর্মকর্তা আয়কর বাবদ টাকা উেস কর হিসেবে কেটে রাখবেন। কর পরিশোধের একটি স্লিপ দেওয়া হবে। বছর শেষে রিটার্ন ফরমের সঙ্গে এসব স্লিপ দাখিল করবেন চাকরিজীবী।
দশম গ্রেডভুক্ত কর্মকর্তারা ননক্যাডার। তাঁদের মধ্যে সরাসরি নিয়োগপ্রাপ্ত প্রথম শ্রেণির কর্মকর্তা রয়েছেন, পদোন্নতি পাওয়া কর্মকর্তাও রয়েছেন। এমপিওভুক্ত স্কুল-কলেজের অনেক শিক্ষক ও কর্মকর্তা এই গ্রেডে রয়েছেন। তাঁদের সবাইকে রিটার্ন দাখিল করতে হবে।
করমুক্ত আয়সীমায় থাকার পরও রিটার্ন দাখিলের বাধ্যবাধকতার কারণ সম্পর্কে জানতে চাইলে এনবিআর কর্মকর্তারা বলেন, তাঁরা করযোগ্য আয়সীমার খুব কাছাকাছি রয়েছেন। তিনটি ইনক্রিমেন্ট যুক্ত হলেই তাঁদের আয়কর দিতে হবে। তাঁদের মধ্যে রিটার্ন দাখিলের অভ্যাস গড়ে তুলতেই এ উদ্যোগ। তাঁরা জানান, চলতি অর্থবছরে ৭৫ হাজার সরকারি চাকরিজীবী রিটার্ন দাখিল করেছেন। ন্যূনতম ১৬ হাজার টাকা বেতনের চাকরিজীবীদের অন্তর্ভুক্ত করায় নতুন অর্থবছরে রিটার্ন দাখিলের সংখ্যা আড়াই লাখ ছাড়িয়ে যাবে।
কর্মকর্তারা জানান, ৩০ লাখ মানুষের কর শনাক্তকরণ নম্বর (টিআইএন) রয়েছে, তবে রিটার্ন দাখিল করছে মাত্র ১২ লাখ মানুষ। রিটার্ন ফরমে সম্পদ বিবরণী দাখিলের অংশ পূরণ করা বেশ কষ্টসাধ্য। আরো বেশি মানুষ যাতে রিটার্ন দাখিল করে সে জন্য ২০ লাখ টাকার কম সম্পদ রয়েছে এমন টিআইএনধারীদের সম্পদ বিবরণী দেওয়ার বাধ্যবাধকতা থাকছে না নতুন অর্থবছরে। যেসব সরকারি বা বেসরকারি চাকরিজীবীর বার্ষিক বেতন তিন লাখ টাকা বা এর কম, তাঁদেরও সম্পদের বিবরণ রিটার্ন ফরমে দিতে হবে না। বাজেট বত্তৃদ্ধতায় অর্থমন্ত্রী এসব কথা বলেছেন।
এনবিআর কর্মকর্তারা জানান, বেসরকারি প্রতিষ্ঠানে কর্মরতদের বেতন ১৬ হাজার বা এর কম হলেও আয়কর দিতে হবে। কারণ, তাঁদের বিভিন্ন ভাতার ওপর কর আরোপ করার বিধান রয়েছে। কোনো বেসরকারি চাকরিজীবীর বাড়িভাড়া ভাতা মূল বেতনের ৫০ শতাংশ বা মাসে ২৫ হাজার টাকা হলে যেটি কম, সেটি বাদে অবশিষ্ট অংশের ওপর কর দিতে হবে। যাতায়াত ভাতা থেকে ৩০ হাজার টাকা বাদ দিয়ে বাকি অংশের ওপর কর দিতে হবে। বছরে এক লাখ ২০ হাজার টাকার বেশি হলে চিকিৎসা ভাতার ওপরও কর দিতে হয়। এ ছাড়া ওভারটাইম ও সম্মানী বা বিশেষ ভাতার শতভাগের ওপর কর দিতে হয়। তবে বাড়িভাড়া ভাতার বদলে আবাসন সুবিধা পেলে, যাতায়াত ভাতার বদলে গাড়ি পেলে সেসব সুবিধার বিপরীতে কর দিতে হয় না।
বিভিন্ন দেশে চাকরিজীবীদের বেতন থেকে উেস কর হিসেবে আয়কর কেটে রাখার রীতি রয়েছে। বাংলাদেশে এ ব্যবস্থা নেই। বাংলাদেশ উন্নয়ন গবেষণা পরিষদের (বিআইডিএস) তথ্য অনুযায়ী, দেশে মধ্যম আয়ের মানুষের সংখ্যা তিন কোটি। অথচ মাত্র ১২ লাখ মানুষ রিটার্ন দাখিল করে। এ ব্যাপারে এনবিআরের একজন কর্মকর্তা বলেন, সাধারণ করদাতাদের শনাক্ত করে আয়কর বাড়ানোর চেষ্টা চলছে

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