Dhaka, Dec. 9 -- Input Output Coefficient shows Value Added Tax (VAT) officials the quantity of raw materials needed (wastage included) for production of each unit of a product. There are provisions for filing of Input Output Coefficient (I-O Coefficient) in the VAT law. A manufacturer is required to file the names of raw materials, prices of raw materials and packing materials, the rate of wastage and the rate of value addition of a unit of product in Mushak-4 (Mushak is the short form of Value Added Tax in Bangla). Input-output coefficient administration is essentially based on the "self-declared" approach in Bangladesh's VAT system. The VAT department has no standard (i.e. pre-tabulated standard) coefficients and it is reasonably so gi...