@classytic/ledger-bd

@classytic/ledger-bd

Bangladesh country pack for @classytic/ledger -- BFRS-aligned chart of accounts, NBR VAT/TDS tax codes, and Mushak 9.1 return template.

Install

npm install @classytic/ledger-bd @classytic/ledger

Quick Start

import { createAccountingEngine } from '@classytic/ledger';
import { bangladeshPack } from '@classytic/ledger-bd';

const accounting = createAccountingEngine({
  country: bangladeshPack,
  currency: 'BDT',
  multiTenant: { orgField: 'business', orgRef: 'Business' },
  fiscalYearStartMonth: 7, // BD government FY: July–June (use 1 for Jan–Dec)
});

Fiscal year is not hardcoded — set fiscalYearStartMonth per your business needs. Most BD businesses use 7 (July–June, government FY). Banks may use 1 (January–December).

What's Included

Chart of Accounts (~610 account types)

BFRS-aligned account types covering every major Bangladesh industry (garments/RMG, pharma, agriculture, IT, banking, NGO, real estate, and more).

Category	Code range	Count
Assets	1xxx	~170
Liabilities	2xxx	~90
Equity	3xxx	~32
Revenue	4xxx	~97
Cost of Sales	5xxx	~66
Operating Expenses	6xxx	~154

import {
  ASSETS, LIABILITIES, EQUITY, REVENUE, COGS, EXPENSES,
  CURRENT_ASSETS, NON_CURRENT_ASSETS,
  CURRENT_LIABILITIES, NON_CURRENT_LIABILITIES,
  SALES_REVENUE, INDUSTRY_REVENUE, BANKING_REVENUE, NGO_REVENUE, OTHER_INCOME,
  DIRECT_MATERIALS, DIRECT_LABOR, MANUFACTURING_OVERHEAD, COST_OF_SERVICES, PURCHASES,
  EMPLOYEE_COSTS, PREMISES_COSTS, ADMIN_EXPENSES, SELLING_DISTRIBUTION,
  FINANCIAL_EXPENSES, DEPRECIATION, PROVISIONS, OTHER_OPERATING, TAX_EXPENSE,
} from '@classytic/ledger-bd';

Tax Codes

Code	Name	Rate	Direction
BD-VAT-15	VAT Standard 15%	15%	collected
BD-VAT-10	VAT Reduced 10%	10%	collected
BD-VAT-7.5	VAT Reduced 7.5%	7.5%	collected
BD-VAT-5	VAT Reduced 5%	5%	collected
BD-TOT-4	Turnover Tax 4%	4%	collected
BD-VAT-0	Zero-rated (Export)	0%	collected
BD-EXEMPT	VAT Exempt	0%	collected
BD-VIN-15	VAT Input Credit 15%	15%	recoverable
BD-TDS-CONT	TDS on Contractors	5%	paid
BD-TDS-PROF	TDS on Professional Fees	10%	paid
BD-TDS-RENT	TDS on Rent	5%	paid
BD-TDS-INT	TDS on Interest	10%	paid
BD-TDS-DIV	TDS on Dividends	10%	paid
BD-TDS-COMM	TDS on Commission	10%	paid
BD-TDS-ADV	TDS on Advertising	4%	paid
BD-TDS-IMP	AIT on Imports	5%	paid
BD-SD	Supplementary Duty	varies	collected

import { TAX_CODES, getTaxCodeDetails } from '@classytic/ledger-bd';

const vat15 = getTaxCodeDetails('BD-VAT-15');
// { code: 'BD-VAT-15', rate: 0.15, direction: 'collected', ... }

Mushak 9.1 VAT Return

The pack includes a complete Mushak 9.1 monthly VAT return template (19 lines) that maps tax codes to the correct report lines.

import { mushakReturnTemplate } from '@classytic/ledger-bd';

// Generate the return via the accounting engine
const vatReturn = await accounting.taxReport.generate({
  organizationId,
  dateOption: 'month',
  dateValue: '2026-03',
});

Administrative Divisions

All 8 Bangladesh divisions with tax-code mappings:

import { DIVISIONS, ALL_DIVISIONS } from '@classytic/ledger-bd';

Documentation

See the @classytic/ledger package for full engine documentation.

License

MIT