Miistry f 1 inance'f
ntrna Rsou    s Division
an  des Semora, Dhaka.
Å e have audited  he accmipanng Financial Siatmea   o "Valu  Added Ta anid Suplementary im
AcC 20 12 implernation  / C : Oiline) Project" financed by 1D  .cdit no.   o f 3  0 Jni ii  01
and fr ä   year hen ended. A  =ioding te ISSAI 57) preparation  f the Financial Satemeint is ii
res pnsbi!ity of mniageeniti  ue i onsibility is to express an opinion on the V, ancial Statumien
Wc oniducted our audit in accordance with lnternational Standards on Auditing. 1 hose standar
requir: that we,c plan & perfarm nur andin to obtain reasonable assurane about whether the 1`inail
aeme     isf      m interial misstamenrit. An audit icIudes examining on a tt basis. e wdsct
suippin Wh amnts and diselosures in the Financial Staterent. Ai n audit also ineludes assssinig th
ac,ontin  pi iniples ined & sipniicI aestimais rmade by rnanagemeL as well as :valuating th,
Ovei  Financial Satmnent peseniom.  e believe that our aidit pio  a reasab  basis for our
opunin,
In OUr opinion and according to the statenent of ISSAI 170S, the inacial Sta mnt gi' as a troe and
a i view in  l m a tialj rspeuts o' the financial position of "Va  Added Ta and Sippiementart
Duti y A 2012 tmemtation (VAT: Online) Project" as of 30 JnA   2018 and the results of it
op atiis ad easi flws ni the year then ended in accr dance with cash basis of accouniting PoRovw tu
by the (ium   e io  Banigladesh.
The Project acceints properly preseits tie expenditure and reecipts foi the yar ended a 30-06-2018,
Opiioi on s      anoin IL UR                                    >
has b   gi sepatelyp.,
(Su lker Moh   aanm
Deputy Direector
For DirectOr GeneraL
Foreign Aidd Projects Auds Direc orate
Te: 02-8391548
t5


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N,41Tý:-,'00   NC,! A 1-,
3MA Me, 2018
ý     1  Cimemmmit of Bangladesh to cover GOM    shme of Wjbå goject
Una! as    ýý , i : i the PI,ojcca Proorma k 0 in te Annua1 Developmenr I ý,,rarnrnc for Cach ot
1. Any allra  funds that Wc nr b n      0 by tbc end o! o fä    v i me and rn ut be
CIA1 uO   , om ibigion to the prqjt-(,ýý  i cepfion are as rollows
ý,1 -30th    For the year         -,,on to 3M
201 1-18         L     j18
1)ý,    ne lit bY (To 133                         2665,50
I Lem     S to IG013  -  ---  -- -- i ,__ - :-,_
klia en
u               249184                 1
120-,ý\ý,!(--i'kAý,: ISRCW DEVELOPMFO U PARIVER:
For tite ye, r
fllu,_,cpiion to 3001
Nne, 20 7          201 1 s          jime 20HY
å
1  cet Pa, rnent)
SOE
I _1  1) 7 1       27VE9            Vi OK <,t
2~    9          IMOK8
3 0 1'1 R IR-ES 0 U R C
tt) Jäf,   For tbc year
b Inpson ID vå
i Pcoleet Revenues              i lire, 20 17      2017~18          Mie, 2018
- es
i-otal
r
Inception io 3Oth  For the year    ffiception to 30th
90v,ý         2 - 01 7-1 8             8.
Lå
iu (T
i votal