Dhaka, Feb. 25 -- The National Board of Revenue (NBR) has clarified that superstores cannot charge additional money from consumers if they sell goods at the Maximum Retail Price (MRP), as the Value Added Tax (VAT) is already included in the price.

In an instruction letter issued recently, the NBR said superstores paying VAT at the standard 15 percent rate are eligible for an input tax rebate, provided they comply with other legal provisions.

However, those paying VAT at the reduced 7.5 percent rate are not entitled to any rebate.

The directive aims to regulate product prices, protect consumer rights, facilitate trade, and implement a structured VAT system, the NBR said.

The NBR defines a super-shop as an independent and complete shop,...