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\u0999. \u0986\u09ac\u0997\u09be\u09b0\u09bf \u09b6\u09c1\u09b2\u09cd\u0995\u09c7\u09b0 \u0986\u0993\u09a4\u09be \u0996\u09c1\u09ac\u0987 \u09a8\u09bf\u09ae\u09cd\u09a8\u09aa\u09b0\u09cd\u09af\u09be\u09af\u09bc\u09c7 \u09a8\u09bf\u09af\u09bc\u09c7 \u0986\u09b8\u09be \u09b9\u09af\u09bc \u098f\u09ac\u0982 \u0986\u09ac\u0997\u09be\u09b0\u09bf \u09b6\u09c1\u09b2\u09cd\u0995\u09af\u09cb\u0997\u09cd\u09af \u09a6\u09cd\u09b0\u09ac\u09cd\u09af \u0993 \u09b8\u09c7\u09ac\u09be\u09b8\u09ae\u09c2\u09b9\u0995\u09c7 \u09ae\u09c2\u09b8\u0995\u09c7\u09b0 \u0986\u0993\u09a4\u09be\u09af\u09bc \u09b8\u09cd\u09a5\u09be\u09a8\u09be\u09a8\u09cd\u09a4\u09b0 \u0995\u09b0\u09be \u09b9\u09af\u09bc; \u098f\u09ac\u0982 \u099a. \u09ac\u09bf\u09b2\u09be\u09b8\u09a6\u09cd\u09b0\u09ac\u09cd\u09af \u0993 \u0986\u09ac\u09b6\u09cd\u09af\u0995 \u09a8\u09af\u09bc \u098f\u09ac\u0982 \u09b8\u09be\u09ae\u09be\u099c\u09bf\u0995\u09ad\u09be\u09ac\u09c7 \u0985\u09a8\u09ad\u09bf\u09aa\u09cd\u09b0\u09c7\u09a4 \u09a6\u09cd\u09b0\u09ac\u09cd\u09af \u09ac\u09be \u09b8\u09c7\u09ac\u09be\u09b0 \u0993\u09aa\u09b0 \u09e7\u09e6-\u09ee\u09eb% \u09b9\u09be\u09b0\u09c7 \u09b8\u09ae\u09cd\u09aa\u09c2\u09b0\u0995 \u09b6\u09c1\u09b2\u09cd\u0995 \u0986\u09b0\u09cb\u09aa \u0995\u09b0\u09be \u09b9\u09af\u09bc\u0964\r\n\r\nSource: <a href=\"http:\/\/bn.banglapedia.org\/index.php?title=%E0%A6%AE%E0%A7%82%E0%A6%B2%E0%A7%8D%E0%A6%AF_%E0%A6%B8%E0%A6%82%E0%A6%AF%E0%A7%8B%E0%A6%9C%E0%A6%A8_%E0%A6%95%E0%A6%B0\" target=\"_blank\">\u09ac\u09be\u0982\u09b2\u09be\u09aa\u09bf\u09a1\u09bf\u09df\u09be<\/a>\r\n\r\nIt came into force in 1973, introduced by Lord Barber, the chancellor under Sir Edward Heath, and started off as a simple 10 per cent tax on nearly all goods bought from a business. Since then it has swollen in size, complexity and popularity.\r\n\r\nPaddy Behan, a partner at Vantis accountancy firm and considered to be of the country's leading VAT specialists, said: \"It is hugely efficient tax, it's a great tax from a revenue raising exercise. It has swept the world. More than 130 countries have now adopted it from Belgium to Burkina Faso. One of the few holding out is America, but academics are talking about Obama introducing it over there.\"\r\n\r\nVAT was originally a French idea, started in the 1950s. Britain introduced it as part of its condition of joining the European Economic Community. All countries joining the EEC had to replace their indirect taxes with the VAT. 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