1. Withdrawal of facility in getting tax rebate for showing minimum 10% higher income than last year [Finance Act 2011]

Tax rebate@10% on tax payable has been withdrawn for showing at least 10% higher income than last year for those who paid tax at 25% slab last year.

2. Basic salary or remuneration portion of the Prime Minister, Speaker, Ministers, Deputy Speaker, State Ministers, Deputy Ministers, Advisers in the rank & status of Ministers, Member of the Parliament (MP), Chief Justice and other Justice of the Appellate Division and High Court Division of the Supreme Court and Govt. employees has been made taxable. [SRO no…………and section 50B]

SRO dealing with tax free salary and remuneration of Prime Minister, Speaker, Ministers, MP, Justice and Govt. Employees has been withdrawn. It means basic salary or remuneration only is now taxable keeping bonus and all other allowances tax free. A new section 50B has also been inserted to deduct tax at source from MP.

3. Surcharge on net wealth exceeding Tk. 2 (two) crore [Finance Act 2011]

Individual assessee having net wealth exceeding Tk. 2 (two) crore as per wealth statement as on 30/06/2011 has been made liable to pay surcharge @10% on income tax payable.

4. Raising the investment allowance ceiling from Tk.1,000,000 to Tk.10,000,000 with reduction in percentage of total income eligible for investment allowance from 25% to 20% [Section 44(3)(a)]

The ceiling of investment allowance has been raised from Tk. 1,000,000 to Tk.10,000,000 with reduction of allowable percentage  from 25% to 20%. Now the allowable investment allowance and corresponding tax rebate are as under:

 


 

N.B. In any case, after the rebate, the minimum tax will be Tk.2000/ = if assessee has taxable income.

5. Minimum tax for companies on the basis of gross receipt [Section 16CCC]

Minimum tax payable by the company irrespective of earning profit or incurring loss is 0.50% of gross receipt. If there is no receipt then the question of minimum tax will not arise. Previously minimum tax was Tk.5,000/=

6. Special higher tax rate for tobacco manufacturing company. [Finance Act 2011]

Special higher tax at 42.5% will be payable for non-listed tobacco manufacturing company. However the rate will be 35% if the company is listed

7.    5% reduced tax rate on fisheries for all types of assessee irrespective of company or individual [6th schedule (Part-A) Para-34, Para-42 and SRO.....]

Income from fisheries, poultry etc. is tax free up to 30/06/2011 as per 6th schedule (Part-A) Para-34.This period is extended for poultry business only up to 30/06/2013 through insertion of Para 42. Any such income other than poultry after 30/06/2011 would be taxable at a reduced rate of 5%. In case of individual, this reduced tax rate will be applicable after allowing common exemption limit of Tk.180, 000/=

8. Increasing the rate of tax for maintaining personal car [SRO no. ......dated.....]

Rate of tax which is to be paid at the time of registration or renewal of fitness has been increased with effective from 1st July, 2011.The new rate based on the engine capacity [CC] is given below:

 

SL Particulars Old rate (Tk.) New rate (Tk.)
Upto 1,500 CC car 8,000 10,000
Upto 2,000 CC car 10,000 15,000
iii. Above 2,000 CC car 16,000 30,000
iv. Upto 2,800 CC Jeep 14,000 35,000
Above 2,8000 CC Jeep 18,000 50,000
vi. Micro Bus 8,000 8,000

 

Such tax is adjustable with regular tax. In other words it will be treated as advance payment of tax against regular income of the motor car owner.

 

Share market

 

(a) Withdrawal of the tax exemption facility of non-resident earning capital gain from sale of listed company’s share [Section 31(proviso)]

Any gain from sale of shares of listed companies was tax free in the hand of non-resident as per proviso of section 31.It is now taxable because the proviso has been deleted.

(b) Disclosure of undisclosed income if it is invested at shares of listed companies paying 10% tax [SRO No....]

 

No question will be raised by the tax department regarding the source of money if it is invested at shares of listed companies paying tax @10%

 

(c) Enhancement of the rate of tax deduction from the brokerage house [Section 53BBB]

The rate of tax to be deducted at source has been raised from 0.05% to 0.10%

 

Interest on Securities and interest on savings certificate

1.    Withdrawal of tax exemption from interest on savings certificate [6th schedule (Part-A) Para-31B]

Interest on savings certificate was tax free up to Tk.25,000. This facility is withdrawn through deleting Para 31B.

 

2.  Withdrawal of tax exemption from interest on Govt. securities [6th schedule (Part-A) Para-12]

Interest on Govt. securities was tax free up to Tk. 5,000 in the hand of an individual. This facility is withdrawn.

 

3. Withdrawal of tax exemption from interest on Debentures [6th schedule (Part-A) Para-13]

Interest on Debentures was exempted from payment of tax up to Tk. 20,000 in the hand of an assessee other than company. This facility is also withdrawn.

4. Withdrawal of tax exemption from Mutual Fund [6th schedule (Part-A) Para-30]

Income from mutual fund was exempted from payment of tax. This facility is also withdrawn through deleting Para 30.

 

C. Appeal, Tribunal, ADR etc.

Eligibility of existing, past or retired District Judge for posting as a Member of Taxes Appellate Tribunal [Section 11(3)]

There was a provision for appointment of existing or past District Judge as a Member of The Taxes Appellate Tribunal. From now retired District Judge will also be eligible for appointment as a Member of The Taxes Appellate Tribunal. Section 11(3) has been amended accordingly.

Requirement of payment of tax to file appeal to the Taxes Appellate Tribunal is increased from 5% to 10% [Section 158(2)]

The requisite tax to file appeal to the Taxes Appellate Tribunal has been raised from 5% to 10%. In addition to this, respective Commissioner of Taxes has been given authority to reduce such tax if assessee applies for this. Previously 5% tax was compulsory.

Requirement of payment of tax to file reference application to the High Court Division has been increased from 10% to 25% or 50% [Section 160 (1st proviso)]

 

The requisite tax to file reference application to High Court Division has also been raised from 10% to 25% or 50% in the following manner:

 

 

Particulars Rate Rate to be applied
i. If tax demand is below Tk. 1,000,000 25% On the difference between the tax as per Tribunal order and tax as per return.
If tax demand is more than Tk. 1,000,000 50%

 

  1. Alternative Dispute Resolution (ADR) [Section 152]

 

A new chapter has been inserted to introduce a new forum of dispute resolution named ADR. Dispute will be resolved through negotiation process with the help of Facilitator. If there is any disagreement then normal appeal process will be followed.

 

D. Disclosure of undisclosed income

  1. Disclosure of undisclosed income through purchase of Treasury Bond paying 10% tax [Section 19D]

 

No question will be raised by the tax department regarding the source of money if it is invested at Govt. Treasury Bond paying tax @10%

  1. Disclosure of undisclosed income if it is invested at shares of listed companies paying 10% tax [SRO No....]

 

No question will be raised by the tax department regarding the source of money if it is invested at shares of listed companies paying tax @10%

E. Final Settlement of tax liability

 

Section 82C has been re-drafted keeping area of final tax liability unchanged but changing the way of calculating income which will suffer more taxes. Some new conditions are as follows:

 

  1. Income to be determined through back calculation
  2. Such income will not set off with loss under any other head or loss of earlier year or years.
  3. Though it is final settlement of tax liability but tax is to be paid again in the following situations:

 

    • If shown income is in excess of the amount determined under back calculation, then tax is to be paid again at the applicable rate on excess income shown.
    • Tax at applicable rate will also be payable on disallowances under sec. 30
    • Assessee shall have to pay surcharge if net wealth exceeds Tk.2 crore.

F. Deduction of Tax at Source

 

Changing withholding tax rate, manner and introducing new areas of withholding tax [Section 52A to 53J]

 

This year there have been some changes at deduction/collection of tax at source. The changes are summarized below:

 

Sl no Head of deduction/collection of tax at source Section Earlier rate of deduction/ provision New rate of  deduction/provision
Fees for professional and technical services 52A 10% Keeping the existing rate unchanged, the area of professional services expanded through inclusion of “any other services applying professional knowledge.”
Deduction is applicable at the time of payment Deduction will be applicable at the time of payment 

or

Credit of such payment to the account of the payee.
Payment of commission on certain services 52AA 10% Keeping the existing rate unchanged, the area of services has been widen through insertion  the new sentence ” or making any payment to any person for rendering any service other than services specified in the deduction Chapter”
Deduction is applicable at the time of payment Deduction will be applicable at the time of payment 

or

Credit of such payment to the account of the payee.
Interest on savings certificate 52D 10% 5%
Deduction was not applicable on:- 

(1) Pensioners savings certificate; and

(2) Family savings certificate

 Deduction will be applicable on all sorts of savings certificate @ 5%.
Freight forward agency Commission 52M Deduction is applicable at the time of payment Deduction will be applicable at the time of payment 

or

Credit of such payment at the account of the payee.
Rental power 52N The present provision is that PDB shall deduct tax at source @ 4% from rental power company for a term not exceeding 3 years from the date of its operation in Bangladesh. The condition “for a term not exceeding 3 years from the date of its operation in Bangladesh” is withdrawn. 

 

By so doing, deduction of tax at source will be continued irrespective of the period of operation of the rental power company in Bangladesh.
Income from renting conference hall, convention centre etc. 52P New (a) Rate of deduction is 5%. 

(b) Deducting authorities are:-

(1) Company

(2) NGO

(3) University

(4) Medical/Dental/ Engineering college.

(c)   Deduction will not be applicable where the conference hall or convention centre is owned by the Govt.
Any service provided by a resident to any foreign person 52Q New (1)  Deduction of tax will be applicable on any sum remitted from abroad by way of: 

(a) service charge

(b) Consulting fees

(c) Commission

(d) Remuneration, or

(e) Any other fees called by whatever name for any services rendered on any work done by a resident person in favour of a foreign person.

(2)  The rate of deduction is10%

(3)  Tax to be deducted at the time of payment or at the time of credit of such payment to the account of the payee.
Export 53BB & 53BBBB 0.40% on export of woven garments and terry towel 

&

0.50% on all other export items.

 0.60% on export of knit wear, woven garments, terry towel, carton, garments accessories, jute goods, frozen foods, vegetables, leather goods, and packed foods & 0.70% on all other items.
Member of Stock exchange 

(Brokerage House)

 53BBB 0.05% 0.10%
Public auction 53C Private limited Co. was not within the coverage of tax collecting authority on public auction. Private limited Co. will also be the tax colleting authority from public auction.
Actor, Actresses, Producers etc. 53D (1) Deduction was applicable only from film actors or actresses by the producer of the film. 

(2)  Rate of deduction was 5% if payment exceeds Tk .36,000/-

 Section 53D has been re-drafted followingly 

(1)   Deduction will be applicable for performing in a film, drama, advertisement or any TV or radio programme.

(2)   Deduction will also be applicable on purchasing a film, drama or TV or radio programme.

(3)   Any person responsible for making the payment shall be the deducting authority. Earlier Film Producer was the only deducting authority.

(4)   Rate of deduction is 10%
Distributorship Commission 53E (1) Deduction was applicable on distribution or marketing goods manufactured by the company. 

(2) Rate of deduction was 7.5%

 (1)   Now deduction will be applicable on distribution or marketing of any goods not necessarily to be manufactured by the company. 

(2)   Rate of deduction is 10%
Real Estate Business 53FF Tk. 2,000/- per square meter at posh area 

and

Tk. 800/- at other areas.

 Separate rate is prescribed for residential and commercial buildings and apartments. Moreover rate of tax collection at the time of registration is also re-designed followingly 

 

(1)   Tk. 2,000/- per square meter in case of residential building  or apartment and Tk. 8,000/- in case of commercial building or  apartment situated at:

i.            Gulshan

ii.            Banani,

iii.            Baridhara,

iv.            Motijeel &

v.            Dilkusha

 

(2)   Tk. 1,800/- per square meter in case of residential building  or apartment and Tk. 6,000/- in case of commercial building or  apartment situated at :

i.      Dhanmondi

ii.      DOHS Mohakhali

iii.      Lalmatia

iv.      Uttara

v.      Basundhara

vi.      Dhaka Cantonment area

vii.      Kawran Bazar of Dhaka.

and

viii.       Panchlish

ix.      Khulsi

x.      Agrabad &

xi.      Nasirabad of Chittagong.

 

(3)   Tk. 800/- per square meter in case of residential building or apartment and Tk. 2,000/- in case of commercial building or apartment in other areas.
Sale of Property 53H (1) Rate of deduction was prescribed at Rule which was 2% & 1% depending on the locality of the land and building. 

 

(2) Rural agricultural land as mentioned at section 2(15) was not within the coverage of tax collection at source.

 

 (1)   Same rate of deduction is prescribed at main section 53H for easy reference deleting the earlier rule. 

(2)    Rural agricultural land will not be within the coverage of tax collection at source but such law will not be applicable for land situated at –

(a)    Dhaka., Narayangonj,     Gazipur district

(b)   CDA, KDA, RDA

(c)    Any city corporation, pourashova or cantonment board.
Rental Value of vacant land or plant and machinery 53J Deduction is applicable at the time of payment Deduction will be applicable at the time of payment 

or

Credit of such payment at the account of the payee.
16. Remuneration of M.P. 50B New Average rate

G. Tax payers Identification Number (TIN)

Withdrawal of the system of paying 1,000 taka tax at the time of applying for TIN [Section 184B]

The system of paying 1,000 taka tax at the time of applying for TIN is withdrawn. Moreover TIN may be issued without application where the tax authority will find that a person has taxable income but failed to apply for TIN. NBR may call for further information from the existing TIN holder for issuing new TIN through re-registration.

Acknowledgement slip of return submission will be treated as TIN certificate for all purpose [Section 184A]

Acknowledgement slip of return submitted for the immediate preceding assessment year will be treated as TIN certificate for all purpose where submission of TIN certificate is mandatory.

H. Universal Self Assessment

1. Introducing the system of showing 20% higher income to avoid audit[Section 82BB(3)]

 

An assessee will be out of the scope of audit if  he submits return under universal self assessment system showing at least 20% higher income than the income assessed or shown in the immediate preceding assessment year. But to keep himself out of audit, an assessee will have to fulfill the following conditions:

  • Such return does not show any tax free income;
  • Such return does not show any receipt of gift;
  • Such return does not show any receipt of loan except bank loan;
  • Such return does not show any wealth accretion which is not covered by income

Deemed income for transferring initial business capital formed under universal self assessment scheme within 5 years [Section 19(21B)]

There is a bar at section 82BB to transfer initial share capital formed under universal self assessment scheme within 5 years of its formation. But there was no corresponding deeming section to tax it. That’s why new section 19(21B) has been inserted to tax it in the year of transfer.

I. Investment allowance

 

  1. Investment allowance on DPS up to Tk.60,000 at any scheduled bank [6th Schedule (Part-B) Para-11]

 

Individual assessee will get investment allowance facility on any DPS at any scheduled bank with a limit of Tk.60, 000 per year. Earlier there was a condition that it must be sponsored by the Govt. Now that condition is withdrawn.

2.        New area of Investment allowance on certain donations and investment [6th Schedule (Part-B) Para-24, 25,26 and 28]

The following donations will be treated as investment for the purpose of investment allowance facility namely:

 

(a)    Donation to national level institution set up in memory of the liberation war

(b)   Donation to national level institution set up in memory of Father of the Nation

(c)    Donation to Prime Minister’s Higher Education Fund

(d)   Investment at Govt. Treasury Bond

 

  1. Restriction on investment at shares through IPO only to get investment tax benefit [6th Schedule (Part-B) Para-8 deleted and a new Para 27 inserted ]

 

Tax rebate facility on investment at secondary shares has been withdrawn keeping IPO as it is.

J. Company tax matter

 

  1. Tax holiday facility extended for another 2 years [Section 46B]

 

Tax holiday is extended for further 2 years (from 01/07/2011 to 30/06/2013) with 1 new condition that minimum paid up capital would be Tk. 20,00,000/ in place of Tk. 10,00,000/.No tax holiday for industries set-up at any area of the following district

 

  • Dhaka
  • Narayangonj
  • Gazipur and
  • Chittagong

 

The type of industries also re-shuffled. The following categories of industries are now eligible for tax holiday:

 

01. Active pharmaceuticals ingredient industry and radio pharmaceuticals industry;

02. Barrier contraceptive and rubber latex;

03. Basic chemicals or dyes and chemicals;

04. Basic ingredients of electronic ind.(e.g.resistance,capacitor,transistor,integrator, circuit);

05. Bio-fertilizer;

06. Biotechnology;

07. Boilers;

08. Compressors;

09. Computer hardware;

10. Energy efficient appliances;

11. Insecticide or pesticide;

12. Petro-chemicals;

13. Pharmaceuticals;

14. Processing of locally produced fruits and vegetables;

15. Radio-active (diffusion) application industry (e.g. developing quality or decaying

polymer or preservation of food or disinfecting medicinal equipment);

16. Textile machinery;

17. Tissue grafting; or

18. Any other category of industries as the Govt. may notify in the official Gazette,

 

The following categories of infrastructure are within the meaning of Physical      infrastructure facility:-

 

01. Deep sea port;

02. Elevated expressway;

03. Export processing zone;

04. Flyover;

05. Gas pipe line;

06. Hi-tech park;

07. Information and Communication Technology(ICT) village or software technology zone;

08. Information Technology (IT) Park;

09. Large water treatment plant and supply through pipe line;

10. Liquefied Natural Gas terminal and transmission line;

11.  Mono-rail;

12. Rapid transit;

13. Renewable energy (e.g. energy saving bulb, solar energy plant, windmill);

14. Sea or river port;

15. Toll road;

16. Underground rail;

17. Waste treatment plant; or

18. Any other category of industries as the Govt. may notify in the official Gazette,

Period of Tax holiday for industrial undertaking

Area Years Rate of exemption
(a) Dhaka and Chittagang division (excluding Dhaka,Narayangong,Gazipur, Chittagong, Rangamati, Bandarban and Khagrachari district) 5 1st 2 years…………100%
2nd 2 years………..50%
Last year…………….25%
(b) Rajshahi, Khulna, Sylhet and Barisal division (including the hill district of Rangamati, Bandarban and Khagrachari) 7 1st 3 years…………100%
2nd 3 years………..50%
Last year…………….25%

 

Period of tax holiday for physical infrastructure facility irrespective of the location

Rate of exemption
1st 5 years……………….100%
2nd 3 years…………………..50%
Last 2 years…………………25%
    • Depreciation on road, bridge and flyover  [3rd Schedule (Para-3)]

 

Rate of allowable tax depreciation on road, bridge and flyover has been enhanced from 1% to 2%

Extension of tax exempted income from export of handicrafts for another 2 (two) years [6th Schedule (Part-A) Para 35

 

Presently income from export of handicraft is totally tax free up to 30/06/2011. This benefit is extended for another 2 years.

Extension of tax exempted income of software development and information technology enabled services(ITES) for another 2 (two) years [6th Schedule (Part-A) Para 33]

 

Presently income from software development and information technology enabled services (ITES) is totally tax free up to 30/06/2011. This benefit is also extended for another 2 years.

Deemed income in the hand of a company receiving loan from another company without crossed cheque or bank transfer [Section 19(26)]

If any company receives any loan from any other company without crossed cheque or bank transfer then it will be treated as income under the head income from other source as per newly inserted sub section 26 of section 19

Deemed income in the hand of a company purchasing car or jeep value of which exceeds 10% of its paid up capital [Section 19(27)]

If any company purchases directly or at hire purchase system any car or jeep value of which exceeds 10% of its paid up capital then 50% of the amount that exceeds 10% of paid up capital  will be treated as income under the head income from other sources as per newly inserted sub section 27 of section 19

Change the tax exemption system and period of EPZ industries [SRO .......]

Ten (10) years automatic tax exemption system of EPZ industries has been replaced by the following exemption system for industries set up from 01/01/2012

 

SL Year of exemption Tax exemption
1st two (2) years 100%
Next two (2) years 50%
Next one (1) year 25%

 

Corporate Social Responsibility (CSR) [SRO ....]

 

There was no ceiling of expenditure at CSR. Now the ceiling has been fixed at Tk. eight (8) crore or 20% of total income whichever is lower. 10% tax rebate will be applicable on that amount. Moreover area of CSR has been re-shuffled and 3 more area included in it:

 

(a)       Donation to national level institution set up in memory of the liberation war

(b)      Donation to national level institution set up in memory of Father of the Nation

(c)       Donation to Prime Minister’s Higher Education Fund

Withdrawal of the exemption from interest on Wage Earner Development Bond [SRO ....]

 

Interest on Wage Earner Development Bond was tax free as per SRO no. 160 dated 25/05/1981. This SRO is withdrawn through SRO no. ….. Dated 01/07/2011

 

Withdrawal of the reduced tax rate of new industries [SRO ....]

 

Reduced tax rate was applicable as per SRO no. 172 dated 30/06/2009 for newly setup industries not enjoying tax holiday or accelerated depreciation. This SRO is withdrawn through SRO no. ………………………….

Extension of the reduced tax rate facility of 15% for another 2 years for both textile and jute industries [SRO .....]

 

The reduced tax rate facility of 15% is extended for another two (2) years i.e. up to 30/06/2013 for both textile and jute industries.

 

Raising the amount of tax from 200% to 1,000% in case of legalizing the investment at bus, minibus, coaster, truck etc. without raising any question [SRO .....]

 

No question will be raised as to the source of purchase price if assessee pays tax @1,000%  of tax to be paid per year per bus, minibus, coaster, truck etc. (instead of 200% in the earlier year)

 

Increasing the presumptive tax rate of water vessel, cargo, Dump barge etc. [SRO ......]

 

 

Types of Transport

 Annual tax rate for each of the transports (Taka)
Up to 10 years from the date of registration
Old rate New rate
Water vessel Tk.50  per passenger Tk.75  per passenger
Cargo/coaster Tk.75  per ton goods Tk.100 per ton goods
Dump barge Tk.60  per ton goods Tk.75  per ton goods

K. Tax Administration

 

1. Inclusion of the post Chief Commissioner of Taxes as an Income tax authority [Section 3]

A new post named “Chief Commissioner of Taxes” has been included as an income tax authority. Side by side power has been given to the respective Commissioner of Taxes to nominate Tax Recovery Officer (TRO) among the DCTs.

 

2. Concurrent power to receive return by the authority other than the DCT [Section 75C]

A new section 75C has been inserted to give power to receive return and issue acknowledgement slip by any authority other than the DCT as designated by the Board.

 

3. Income tax law will override other law [Section 184F]

A new section 184C has been inserted to make provision that income tax law will prevail over any other law in respect of tax on income and exemption of tax.

 

L. Automation (Budget Speech)

 

 

In the budget speech it is declared that Taxes Zone-4 and Taxes Zone-6 will also be within the coverage of Online Return Submission procedure.

 

 

M. Return

 

Mandatory return submission by NGO [Section 75(1A)(h)]

 

NGO is included in the list of person who shall have to submit return of income every year compulsorily irrespective of taxable income or not.

Return of withholding tax [Section 75A]

 

Every company shall have to submit a new quarterly return named withholding tax return to the same DCT at the prescribed form accompanied by a statement of tax deducted/collected at source. Such quarterly return is to be submitted by the following dates:

 

SL date of submission For the period Remarks
15th October July, August & September DCT may extend such return submission date maximum up to 15 days.
15th January Oct, Nov & December
15th April January, February &March
vii. 15th July April, May & June

Annual information return [Section 75B]

 

NBR may require any person or group of persons to submit annual information return at the prescribed form in respect of financial transactions.

 

 

N. Penalty and Prosecution

Imprisonment up to one (1) year with or without fine for refusing to give information as required by the Income Tax Authority u/s 113 [Section 164(cc)]

 

Any person refusing to give information as required by the income tax authority will be guilty of an offence punishable with imprisonment up to one (1) year with or without fine

Punishment for obstructing income tax authority in discharging their duties [Section 165B]

 

Any person obstructing an income tax authority is discharging their duties/functions will be treated an offence punishable with imprisonment up to one (1) year with or without fine.

 

 

O. Miscellaneous

House property income of trust or  other legal obligation [6th schedule (Part-A) (Para-1)]

 

There was a provision to invest accumulated income from house property of trust or other legal obligation at Govt. security or at Post office savings bank to get tax exemption. Now the scope of investment is extended to Govt. owned schedule bank.

Deletion of 8th schedule of Income Tax Ordinance,1984

 

8th schedule containing summery of tax deducted or collected at source is deleted. Now deduction/collection of tax at source will be guided by chapter 7 of the Ordinance.

For more clarification and easy understanding on TAX and VAT please contact;

Alauddin Chowdhury
(Former Member, N.B.R)
Chief Executive Officer
Centre for Tax Training & Research (CTTR)
House # 72, Road # 03, Block # B
Niketon, Gulshan-1, Dhaka-1212
Tel: 9897745, 9897740, Fax: 880-2-9897740
Cell: 01720096979, 01919096979