@classytic/ledger-bd 0.3.1 → 0.5.0

package/dist/index.mjs

@@ -6162,6 +6162,21 @@ function tdsLiability(code, name, description, meta) {
 		taxMetadata: meta
 	};
 }
+function subAsset(parentCode) {
+	return (code, name, description, meta) => ({
+		code,
+		name,
+		category: A$1,
+		description,
+		parentCode,
+		isTotal: false,
+		cashFlowCategory: "Operating",
+		taxMetadata: meta
+	});
+}
+const aitAsset = subAsset("1151");
+const tdsAsset = subAsset("1152");
+const vdsAsset = subAsset("1153");
 const VAT_LIABILITY_ACCOUNTS = [
 	taxLiability("2132.VAT15.COLLECTED", "VAT Collected (15%)", "Standard rate VAT collected on sales at 15%.", {
 		taxType: "VAT",
@@ -6183,7 +6198,27 @@ const VAT_LIABILITY_ACCOUNTS = [
 		rate: .05,
 		direction: "collected"
 	}),
-	taxLiability("2132.TOT4.COLLECTED", "Turnover Tax Collected (4%)", "Turnover tax collected at 4%.", {
+	taxLiability("2132.VAT4.5.COLLECTED", "VAT Collected (4.5%)", "Reduced rate VAT collected at 4.5% (real estate >1,600 sqft).", {
+		taxType: "VAT",
+		rate: .045,
+		direction: "collected"
+	}),
+	taxLiability("2132.VAT2.4.COLLECTED", "VAT Collected (2.4%)", "Reduced rate VAT collected at 2.4% (medicine trading stage).", {
+		taxType: "VAT",
+		rate: .024,
+		direction: "collected"
+	}),
+	taxLiability("2132.VAT2.COLLECTED", "VAT Collected (2%)", "Reduced rate VAT collected at 2% (petroleum trading / real estate ≤1,600 sqft).", {
+		taxType: "VAT",
+		rate: .02,
+		direction: "collected"
+	}),
+	taxLiability("2132.VAT1.5.COLLECTED", "VAT Collected (1.5%)", "Reduced rate VAT collected at 1.5% (wholesale trading stage).", {
+		taxType: "VAT",
+		rate: .015,
+		direction: "collected"
+	}),
+	taxLiability("2132.TOT4.COLLECTED", "Turnover Tax Collected (4%)", "Turnover tax collected at 4% (pre-FY2026-27 percentage model; FY2026-27+ turnover tax is a fixed assessed amount — post it here too).", {
 		taxType: "TOT",
 		rate: .04,
 		direction: "collected"
@@ -6206,57 +6241,95 @@ const VAT_ASSET_ACCOUNTS = [taxAsset("1150.VAT15.INPUT", "VAT Input Credit (15%)
 	isContraAccount: true
 })];
 const TDS_LIABILITY_ACCOUNTS = [
-	tdsLiability("2135.TDS.CONT", "TDS on Contractors", "TDS deducted from contractor payments (2-7%).", {
+	tdsLiability("2135.TDS.CONT", "TDS on Contractors / Supply", "TDS deducted from contractor/supply/manufacturing payments — flat 5% (ITA 2023 s.89).", {
 		taxType: "TDS",
 		rate: .05,
 		direction: "collected"
 	}),
-	tdsLiability("2135.TDS.PROF", "TDS on Professional Fees", "TDS deducted from professional fee payments (10%).", {
+	tdsLiability("2135.TDS.PROF", "TDS on Professional Fees", "TDS deducted from professional fees — 7.5% entities / 15% natural persons (ITA 2023 s.90).", {
 		taxType: "TDS",
-		rate: .1,
+		rate: .075,
 		direction: "collected"
 	}),
-	tdsLiability("2135.TDS.RENT", "TDS on Rent", "TDS deducted from rent payments (3-5%).", {
+	tdsLiability("2135.TDS.TECH", "TDS on Technical Service Fees", "TDS deducted from technical service / know-how fees — 10% (ITA 2023 s.90).", {
 		taxType: "TDS",
-		rate: .05,
+		rate: .1,
 		direction: "collected"
 	}),
-	tdsLiability("2135.TDS.INT", "TDS on Interest", "TDS deducted from interest payments (10%).", {
+	tdsLiability("2135.TDS.RENT", "TDS on Rent", "TDS deducted from rent payments — 10% (ITA 2023 s.109).", {
 		taxType: "TDS",
 		rate: .1,
 		direction: "collected"
 	}),
-	tdsLiability("2135.TDS.DIV", "TDS on Dividends", "TDS deducted from dividend payments (10%).", {
+	tdsLiability("2135.TDS.INT", "TDS on Interest", "TDS deducted from interest payments — 20% companies / 10% individuals (ITA 2023 s.102).", {
 		taxType: "TDS",
-		rate: .1,
+		rate: .2,
 		direction: "collected"
 	}),
-	tdsLiability("2135.TDS.COMM", "TDS on Commission", "TDS deducted from commission payments (10%).", {
+	tdsLiability("2135.TDS.DIV", "TDS on Dividends", "TDS deducted from dividend payments — 20% companies / 10% resident individuals (ITA 2023 s.117).", {
+		taxType: "TDS",
+		rate: .2,
+		direction: "collected"
+	}),
+	tdsLiability("2135.TDS.COMM", "TDS on Commission", "TDS deducted from commission payments — 10% (ITA 2023 s.94).", {
 		taxType: "TDS",
 		rate: .1,
 		direction: "collected"
 	}),
-	tdsLiability("2135.TDS.ADV", "TDS on Advertising", "TDS deducted from advertising payments (3-4%).", {
+	tdsLiability("2135.TDS.ADV", "TDS on Media Advertising", "TDS deducted from media advertising bill payments — 5% (ITA 2023 s.92).", {
 		taxType: "TDS",
-		rate: .04,
+		rate: .05,
 		direction: "collected"
 	}),
-	tdsLiability("2135.TDS.IMP", "AIT on Imports", "Advance income tax on imports (3-5%).", {
+	tdsLiability("2135.TDS.TRANSPORT", "TDS on Transport / Ride-Sharing", "TDS deducted from transport / ride-sharing / sharing-economy payments — 2% from FY2026-27.", {
+		taxType: "TDS",
+		rate: .02,
+		direction: "collected"
+	}),
+	tdsLiability("2135.TDS.IMP", "AIT on Imports (withheld)", "Advance income tax collected at customs stage — 5% general (ITA 2023 s.120).", {
 		taxType: "TDS",
 		rate: .05,
 		direction: "collected"
 	})
 ];
-const VDS_LIABILITY_ACCOUNTS = [taxLiability("2136.VDS.COLLECTED", "VDS Collected", "VAT deducted at source from payments.", {
+const VDS_LIABILITY_ACCOUNTS = [taxLiability("2136.VDS.COLLECTED", "VDS Collected", "VAT deducted at source from supplier payments (VDS Rules 2025 — settled via increasing adjustment in own Mushak 9.1 when registered).", {
 	taxType: "VDS",
 	rate: .15,
 	direction: "collected"
 })];
+const TAX_RECEIVABLE_ACCOUNTS = [
+	aitAsset("1151.AIT.IMPORT", "AIT Paid at Import", "Advance income tax paid at customs stage (ITA 2023 s.120) — adjustable against assessed tax.", {
+		taxType: "TDS",
+		rate: .05,
+		direction: "recoverable"
+	}),
+	aitAsset("1151.AIT.OTHER", "Advance Income Tax — Other", "Advance income tax paid under ss.154-158 (quarterly installments) and other AIT heads.", {
+		taxType: "TDS",
+		rate: 0,
+		direction: "recoverable"
+	}),
+	tdsAsset("1152.TDS.SUFFERED", "TDS Suffered (withheld by customers)", "Income tax customers/payers deducted from our receipts — adjustable/refundable from FY2026-27 (minimum-tax withdrawal).", {
+		taxType: "TDS",
+		rate: 0,
+		direction: "recoverable"
+	}),
+	vdsAsset("1153.VDS.SUFFERED", "VDS Suffered (Mushak 6.6 received)", "VAT withholding entities deducted from our supplies — decreasing adjustment in our Mushak 9.1 within 6 tax periods.", {
+		taxType: "VDS",
+		rate: 0,
+		direction: "recoverable"
+	}),
+	vdsAsset("1153.AT.IMPORT", "Advance VAT (AT) Paid at Import", "Advance VAT paid at customs (7.5% commercial / 2% manufacturer) — decreasing adjustment in Mushak 9.1.", {
+		taxType: "VAT",
+		rate: .075,
+		direction: "recoverable"
+	})
+];
 const ALL_TAX_ACCOUNTS = [
 	...VAT_LIABILITY_ACCOUNTS,
 	...VAT_ASSET_ACCOUNTS,
 	...TDS_LIABILITY_ACCOUNTS,
-	...VDS_LIABILITY_ACCOUNTS
+	...VDS_LIABILITY_ACCOUNTS,
+	...TAX_RECEIVABLE_ACCOUNTS
 ];
 //#endregion
 //#region src/accounts/codes.ts
@@ -6320,6 +6393,10 @@ const BD_ACCOUNT_CODES = {
 	INTER_BRANCH_RECEIVABLE: "1145",
 	VAT_RECEIVABLE: "1150",
 	ADVANCE_INCOME_TAX: "1151",
+	/** 1152 — TDS Receivable. Income tax deducted at source by our customers/payers. */
+	TDS_RECEIVABLE: "1152",
+	/** 1200 — Advance Tax / VAT paid to government (offsettable at filing). */
+	ADVANCE_TAX_PAID: "1200",
 	/**
 	* 1153 — VDS Receivable. The portion of output VAT withheld by a
 	* designated buyer (govt entity / large corporate) and deposited to
@@ -6397,6 +6474,8 @@ const BD_ACCOUNT_CODES = {
 	CUSTOMER_ADVANCE: "2191",
 	INCOME_TAX_PAYABLE: "2131",
 	VAT_OUTPUT_PAYABLE: "2132",
+	/** 2133 — Supplementary Duty (SD) Payable on specified goods/services. */
+	SD_OUTPUT_PAYABLE: "2133",
 	TDS_PAYABLE: "2135",
 	/**
 	* 2136 — VDS Payable. Amount we must remit to NBR when we withhold VDS
@@ -6405,6 +6484,10 @@ const BD_ACCOUNT_CODES = {
 	*/
 	VDS_PAYABLE: "2136",
 	SALES_REVENUE: "4111",
+	/** 4114 — Sales Returns & Allowances. Contra-revenue for customer returns. */
+	SALES_RETURNS: "4114",
+	/** 4115 — Sales Discount. Contra-revenue for cash / settlement discounts given. */
+	SALES_DISCOUNT: "4115",
 	/**
 	* 4147 — Transport / Freight Revenue. When delivery is sold as a
 	* line-item (Tk 60 delivery charge on the invoice) instead of being
@@ -6450,6 +6533,8 @@ const BD_ACCOUNT_CODES = {
 	INVENTORY_GAIN: "4317",
 	/** 5111 — Cost of Goods Sold — Raw Materials */
 	COGS_MATERIALS: "5111",
+	/** 5503 — Purchase Returns & Allowances. Contra-COGS for returns to vendors. */
+	PURCHASE_RETURNS: "5503",
 	/**
 	* 5116 — Import Cost (duty + freight + insurance). Capitalized to
 	* inventory at landed cost. Use this when a CIF/FOB import flow needs
@@ -6806,15 +6891,81 @@ const VAT_CODES = {
 		description: "Reduced rate VAT at 5% — no input credit",
 		active: true
 	},
+	"BD-VAT-4.5": {
+		code: "BD-VAT-4.5",
+		name: "VAT Reduced 4.5%",
+		taxType: "VAT",
+		rate: .045,
+		direction: "collected",
+		province: "National",
+		reportLines: [20],
+		description: "Third-Schedule rate at 4.5% (real estate >1,600 sqft) — no input credit",
+		active: true
+	},
+	"BD-VAT-2.4": {
+		code: "BD-VAT-2.4",
+		name: "VAT Reduced 2.4%",
+		taxType: "VAT",
+		rate: .024,
+		direction: "collected",
+		province: "National",
+		reportLines: [21],
+		description: "Third-Schedule rate at 2.4% (medicine trading stage / pharmacies) — no input credit",
+		active: true
+	},
+	"BD-VAT-2": {
+		code: "BD-VAT-2",
+		name: "VAT Reduced 2%",
+		taxType: "VAT",
+		rate: .02,
+		direction: "collected",
+		province: "National",
+		reportLines: [22],
+		description: "Third-Schedule rate at 2% (petroleum trading / real estate ≤1,600 sqft) — no input credit",
+		active: true
+	},
+	"BD-VAT-1.5": {
+		code: "BD-VAT-1.5",
+		name: "VAT Reduced 1.5%",
+		taxType: "VAT",
+		rate: .015,
+		direction: "collected",
+		province: "National",
+		reportLines: [23],
+		description: "Third-Schedule rate at 1.5% (wholesale trading stage) — no input credit",
+		active: true
+	},
 	"BD-TOT-4": {
 		code: "BD-TOT-4",
-		name: "Turnover Tax 4%",
+		name: "Turnover Tax 4% (historical)",
 		taxType: "TOT",
 		rate: .04,
 		direction: "collected",
 		province: "National",
 		reportLines: [6],
-		description: "Turnover tax at 4% for small businesses (annual turnover < 50 lakh BDT)",
+		description: "Percentage turnover tax at 4% — in force through FY2025-26 (30 Jun 2026). Use BD-TOT-FIXED for FY2026-27+ postings.",
+		active: true
+	},
+	"BD-TOT-FIXED": {
+		code: "BD-TOT-FIXED",
+		name: "Turnover Tax (Fixed Amount)",
+		taxType: "TOT",
+		rate: 0,
+		direction: "collected",
+		province: "National",
+		reportLines: [6],
+		description: "FY2026-27+ turnover tax: a government-assessed FIXED annual amount (by business profile/sector/region, capped Tk 2 lakh). Rate is 0 — post the assessed amount directly.",
+		active: true
+	},
+	"BD-AT-IMP": {
+		code: "BD-AT-IMP",
+		name: "Advance Tax (AT) on Imports",
+		taxType: "VAT",
+		rate: .075,
+		direction: "recoverable",
+		province: "National",
+		reportLines: [24],
+		description: "Advance VAT paid at customs (7.5% commercial importers per FO2025; manufacturers 2% on raw materials). Recoverable — decreasing adjustment in Mushak 9.1.",
 		active: true
 	},
 	"BD-VAT-0": {
@@ -6854,57 +7005,101 @@ const VAT_CODES = {
 const TDS_CODES = {
 	"BD-TDS-CONT": {
 		code: "BD-TDS-CONT",
-		name: "TDS on Contractors",
+		name: "TDS on Contractors / Supply",
 		taxType: "TDS",
 		rate: .05,
 		direction: "paid",
 		province: "National",
 		reportLines: [],
-		description: "Tax deducted at source on contractor payments (2-7%)",
+		description: "TDS on contractor/supply/manufacturing payments — flat 5% (ITA 2023 s.89, slab system abolished)",
 		active: true
 	},
 	"BD-TDS-PROF": {
 		code: "BD-TDS-PROF",
-		name: "TDS on Professional Fees",
+		name: "TDS on Professional Fees (Entities)",
+		taxType: "TDS",
+		rate: .075,
+		direction: "paid",
+		province: "National",
+		reportLines: [],
+		description: "TDS on professional/consultancy fees paid to entities — 7.5% (ITA 2023 s.90 as amended by FO2025). Natural persons: BD-TDS-PROF-IND.",
+		active: true
+	},
+	"BD-TDS-PROF-IND": {
+		code: "BD-TDS-PROF-IND",
+		name: "TDS on Professional Fees (Natural Persons)",
+		taxType: "TDS",
+		rate: .15,
+		direction: "paid",
+		province: "National",
+		reportLines: [],
+		description: "TDS on professional/consultancy fees paid to natural persons — 15% (ITA 2023 s.90)",
+		active: true
+	},
+	"BD-TDS-TECH": {
+		code: "BD-TDS-TECH",
+		name: "TDS on Technical Service Fees",
 		taxType: "TDS",
 		rate: .1,
 		direction: "paid",
 		province: "National",
 		reportLines: [],
-		description: "Tax deducted at source on professional fees (10%)",
+		description: "TDS on technical service / know-how fees — 10% (ITA 2023 s.90)",
 		active: true
 	},
 	"BD-TDS-RENT": {
 		code: "BD-TDS-RENT",
 		name: "TDS on Rent",
 		taxType: "TDS",
-		rate: .05,
+		rate: .1,
 		direction: "paid",
 		province: "National",
 		reportLines: [],
-		description: "Tax deducted at source on rent payments (3-5%)",
+		description: "TDS on rent of house property, machinery, or equipment — 10% (ITA 2023 s.109)",
 		active: true
 	},
 	"BD-TDS-INT": {
 		code: "BD-TDS-INT",
-		name: "TDS on Interest",
+		name: "TDS on Interest (Companies)",
+		taxType: "TDS",
+		rate: .2,
+		direction: "paid",
+		province: "National",
+		reportLines: [],
+		description: "TDS on interest/profit on securities paid to companies — 20% (ITA 2023 s.102). Individuals: BD-TDS-INT-IND.",
+		active: true
+	},
+	"BD-TDS-INT-IND": {
+		code: "BD-TDS-INT-IND",
+		name: "TDS on Interest (Individuals)",
 		taxType: "TDS",
 		rate: .1,
 		direction: "paid",
 		province: "National",
 		reportLines: [],
-		description: "Tax deducted at source on interest payments (10%)",
+		description: "TDS on interest paid to individuals — 10% (ITA 2023 s.102)",
 		active: true
 	},
 	"BD-TDS-DIV": {
 		code: "BD-TDS-DIV",
-		name: "TDS on Dividends",
+		name: "TDS on Dividends (Companies)",
+		taxType: "TDS",
+		rate: .2,
+		direction: "paid",
+		province: "National",
+		reportLines: [],
+		description: "TDS on dividends paid to companies — 20% (ITA 2023 s.117). Resident individuals: BD-TDS-DIV-IND (10%).",
+		active: true
+	},
+	"BD-TDS-DIV-IND": {
+		code: "BD-TDS-DIV-IND",
+		name: "TDS on Dividends (Resident Individuals)",
 		taxType: "TDS",
 		rate: .1,
 		direction: "paid",
 		province: "National",
 		reportLines: [],
-		description: "Tax deducted at source on dividend payments (10%)",
+		description: "TDS on dividends paid to resident individuals — 10% (ITA 2023 s.117)",
 		active: true
 	},
 	"BD-TDS-COMM": {
@@ -6915,18 +7110,40 @@ const TDS_CODES = {
 		direction: "paid",
 		province: "National",
 		reportLines: [],
-		description: "Tax deducted at source on commission payments (10%)",
+		description: "TDS on commission/discount/fees — 10% (ITA 2023 s.94)",
 		active: true
 	},
 	"BD-TDS-ADV": {
 		code: "BD-TDS-ADV",
-		name: "TDS on Advertising",
+		name: "TDS on Media Advertising",
 		taxType: "TDS",
-		rate: .04,
+		rate: .05,
 		direction: "paid",
 		province: "National",
 		reportLines: [],
-		description: "Tax deducted at source on advertising payments (3-4%)",
+		description: "TDS on media advertising bills (newspapers/TV/radio/websites, excl. media buying agents) — 5% (ITA 2023 s.92). Agency commission: BD-TDS-COMM.",
+		active: true
+	},
+	"BD-TDS-TRANSPORT": {
+		code: "BD-TDS-TRANSPORT",
+		name: "TDS on Transport / Ride-Sharing",
+		taxType: "TDS",
+		rate: .02,
+		direction: "paid",
+		province: "National",
+		reportLines: [],
+		description: "TDS on transport, vehicle rental, ride-sharing and sharing-economy platforms — 2% from FY2026-27 (was 5%)",
+		active: true
+	},
+	"BD-TDS-EXP": {
+		code: "BD-TDS-EXP",
+		name: "TDS on Export Proceeds",
+		taxType: "TDS",
+		rate: .01,
+		direction: "paid",
+		province: "National",
+		reportLines: [],
+		description: "Withholding on export proceeds — 1% (ITA 2023 s.123)",
 		active: true
 	},
 	"BD-TDS-IMP": {
@@ -6937,7 +7154,7 @@ const TDS_CODES = {
 		direction: "paid",
 		province: "National",
 		reportLines: [],
-		description: "Advance income tax on imports at customs stage (3-5%)",
+		description: "Advance income tax at customs stage — 5% general (ITA 2023 s.120; industrial raw materials 4% from FY2026-27). Adjustable against assessed tax — post to 1151.",
 		active: true
 	},
 	"BD-SD": {
@@ -6952,9 +7169,67 @@ const TDS_CODES = {
 		active: true
 	}
 };
+const VDS_CODES = {
+	"BD-VDS-15": {
+		code: "BD-VDS-15",
+		name: "VDS 15% (Standard Services)",
+		taxType: "VDS",
+		rate: .15,
+		direction: "paid",
+		province: "National",
+		reportLines: [25],
+		description: "VDS at 15% of service value — most listed services (consultancy, security, cleaning, legal, event management, …)",
+		active: true
+	},
+	"BD-VDS-10": {
+		code: "BD-VDS-10",
+		name: "VDS 10% (Construction / Procurement / Non-AC Hotel)",
+		taxType: "VDS",
+		rate: .1,
+		direction: "paid",
+		province: "National",
+		reportLines: [25],
+		description: "VDS at 10% of service value — construction firms (S004.00), procurement providers (S037.00), motor garages, non-AC hotels; also imported goods supplied by commercial importers",
+		active: true
+	},
+	"BD-VDS-7.5": {
+		code: "BD-VDS-7.5",
+		name: "VDS 7.5% (Furniture)",
+		taxType: "VDS",
+		rate: .075,
+		direction: "paid",
+		province: "National",
+		reportLines: [25],
+		description: "VDS at 7.5% of service value — furniture sales channel (S024.00)",
+		active: true
+	},
+	"BD-VDS-5": {
+		code: "BD-VDS-5",
+		name: "VDS 5% (ITES / Restaurant / Petroleum Transport)",
+		taxType: "VDS",
+		rate: .05,
+		direction: "paid",
+		province: "National",
+		reportLines: [25],
+		description: "VDS at 5% of service value — ITES (S099.10), restaurants (S001.20), petroleum transport (S048.00)",
+		active: true
+	},
+	"BD-VDS-2": {
+		code: "BD-VDS-2",
+		name: "VDS 2% (Land / Small Real Estate)",
+		taxType: "VDS",
+		rate: .02,
+		direction: "paid",
+		province: "National",
+		reportLines: [25],
+		description: "VDS at 2% of service value — land development (S010.10), building construction ≤1,600 sqft (S010.20)",
+		active: true
+	}
+};
 const ALL_TAX_CODES = Object.freeze({
 	...VAT_CODES,
-	...TDS_CODES
+	...TDS_CODES,
+	...VDS_CODES
 });
 /** Look up a tax code by its code string. e.g. getTaxCodeDetails('BD-VAT-15') */
 function getTaxCodeDetails(code) {
@@ -7000,8 +7275,8 @@ const MUSHAK_LINES = Object.freeze({
 	},
 	6: {
 		line: 6,
-		name: "Turnover Tax (4%)",
-		description: "Turnover tax for small businesses",
+		name: "Turnover Tax",
+		description: "Turnover tax for enlisted small businesses (4% of turnover through FY2025-26; fixed assessed amount capped Tk 2 lakh/yr from FY2026-27)",
 		type: "input",
 		section: "Output VAT"
 	},
@@ -7022,10 +7297,10 @@ const MUSHAK_LINES = Object.freeze({
 	9: {
 		line: 9,
 		name: "Total Output VAT / Tax",
-		description: "Sum of all output VAT and turnover tax (Lines 2+3+4+5+6)",
+		description: "Sum of all output VAT and turnover tax (Lines 2+3+4+5+6+20+21+22+23)",
 		type: "calculated",
 		section: "Output VAT",
-		calculate: (d) => (d[2] || 0) + (d[3] || 0) + (d[4] || 0) + (d[5] || 0) + (d[6] || 0)
+		calculate: (d) => (d[2] || 0) + (d[3] || 0) + (d[4] || 0) + (d[5] || 0) + (d[6] || 0) + (d[20] || 0) + (d[21] || 0) + (d[22] || 0) + (d[23] || 0)
 	},
 	10: {
 		line: 10,
@@ -7081,10 +7356,10 @@ const MUSHAK_LINES = Object.freeze({
 	17: {
 		line: 17,
 		name: "Total VAT/SD Payable",
-		description: "Total payable: Net VAT + SD + Adjustments (Line 12 + Line 13 + Line 16)",
+		description: "Total payable: Net VAT + SD + Adjustments + VDS withheld − AT credit (Line 12 + 13 + 16 + 25 − 24)",
 		type: "calculated",
 		section: "Total Payable",
-		calculate: (d) => (d[12] || 0) + (d[13] || 0) + (d[16] || 0)
+		calculate: (d) => (d[12] || 0) + (d[13] || 0) + (d[16] || 0) + (d[25] || 0) - (d[24] || 0)
 	},
 	18: {
 		line: 18,
@@ -7100,6 +7375,48 @@ const MUSHAK_LINES = Object.freeze({
 		type: "calculated",
 		section: "Balance",
 		calculate: (d) => (d[17] || 0) - (d[18] || 0)
+	},
+	20: {
+		line: 20,
+		name: "VAT on Sales at 4.5%",
+		description: "VAT collected at 4.5% (real estate >1,600 sqft)",
+		type: "input",
+		section: "Output VAT"
+	},
+	21: {
+		line: 21,
+		name: "VAT on Sales at 2.4%",
+		description: "VAT collected at 2.4% (medicine trading stage / pharmacies)",
+		type: "input",
+		section: "Output VAT"
+	},
+	22: {
+		line: 22,
+		name: "VAT on Sales at 2%",
+		description: "VAT collected at 2% (petroleum trading / real estate ≤1,600 sqft)",
+		type: "input",
+		section: "Output VAT"
+	},
+	23: {
+		line: 23,
+		name: "VAT on Sales at 1.5%",
+		description: "VAT collected at 1.5% (wholesale trading stage)",
+		type: "input",
+		section: "Output VAT"
+	},
+	24: {
+		line: 24,
+		name: "Advance Tax (AT) Credit on Imports",
+		description: "Advance VAT paid at customs stage — decreasing adjustment against output VAT",
+		type: "input",
+		section: "Adjustments"
+	},
+	25: {
+		line: 25,
+		name: "VDS Increasing Adjustment (Withheld from Suppliers)",
+		description: "VAT deducted at source from supplier payments, settled through this return (VDS Rules 2025 — registered withholders)",
+		type: "input",
+		section: "Adjustments"
 	}
 });
 const CALC_ORDER = [
@@ -7146,7 +7463,13 @@ const ALL_VAT_CODES = [
 	"BD-VAT-10",
 	"BD-VAT-7.5",
 	"BD-VAT-5",
+	"BD-VAT-4.5",
+	"BD-VAT-2.4",
+	"BD-VAT-2",
+	"BD-VAT-1.5",
 	"BD-TOT-4",
+	"BD-TOT-FIXED",
+	"BD-AT-IMP",
 	"BD-VAT-0",
 	"BD-EXEMPT",
 	"BD-VIN-15"
@@ -7154,15 +7477,32 @@ const ALL_VAT_CODES = [
 const ALL_TDS_CODES = [
 	"BD-TDS-CONT",
 	"BD-TDS-PROF",
+	"BD-TDS-PROF-IND",
+	"BD-TDS-TECH",
 	"BD-TDS-RENT",
 	"BD-TDS-INT",
+	"BD-TDS-INT-IND",
 	"BD-TDS-DIV",
+	"BD-TDS-DIV-IND",
 	"BD-TDS-COMM",
 	"BD-TDS-ADV",
+	"BD-TDS-TRANSPORT",
+	"BD-TDS-EXP",
 	"BD-TDS-IMP",
 	"BD-SD"
 ];
-const ALL_CODES = [...ALL_VAT_CODES, ...ALL_TDS_CODES];
+const ALL_VDS_CODES = [
+	"BD-VDS-15",
+	"BD-VDS-10",
+	"BD-VDS-7.5",
+	"BD-VDS-5",
+	"BD-VDS-2"
+];
+const ALL_CODES = [
+	...ALL_VAT_CODES,
+	...ALL_TDS_CODES,
+	...ALL_VDS_CODES
+];
 /**
 * Tax codes by division — Bangladesh has a national VAT/TDS system,
 * so all divisions share the same codes. This mapping exists for
@@ -7267,4 +7607,4 @@ const bangladeshPack = defineCountryPack({
 	]
 });
 //#endregion
-export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, BD_ACCOUNT_CODES, BD_ACCOUNT_TYPES, BD_DIVISIONS, COGS, COST_OF_SERVICES, CURRENT_ASSETS, CURRENT_LIABILITIES, DEPRECIATION, DIRECT_LABOR, DIRECT_MATERIALS, DIVISIONS, EMPLOYEE_COSTS, EQUITY, EXPENSES, FINANCIAL_EXPENSES, INDUSTRY_REVENUE, LIABILITIES, MANUFACTURING_OVERHEAD, NGO_REVENUE, NON_CURRENT_ASSETS, NON_CURRENT_LIABILITIES, OTHER_INCOME, OTHER_OPERATING, PREMISES_COSTS, PROVISIONS, PURCHASES, REVENUE, SALES_REVENUE, SELLING_DISTRIBUTION, ALL_TAX_CODES as TAX_CODES, TAX_CODES_BY_DIVISION, TAX_EXPENSE, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };
+export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, BD_ACCOUNT_CODES, BD_ACCOUNT_TYPES, BD_DIVISIONS, COGS, COST_OF_SERVICES, CURRENT_ASSETS, CURRENT_LIABILITIES, DEPRECIATION, DIRECT_LABOR, DIRECT_MATERIALS, DIVISIONS, EMPLOYEE_COSTS, EQUITY, EXPENSES, FINANCIAL_EXPENSES, INDUSTRY_REVENUE, LIABILITIES, MANUFACTURING_OVERHEAD, NGO_REVENUE, NON_CURRENT_ASSETS, NON_CURRENT_LIABILITIES, OTHER_INCOME, OTHER_OPERATING, PREMISES_COSTS, PROVISIONS, PURCHASES, REVENUE, SALES_REVENUE, SELLING_DISTRIBUTION, ALL_TAX_CODES as TAX_CODES, TAX_CODES_BY_DIVISION, TAX_EXPENSE, TAX_RECEIVABLE_ACCOUNTS, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };