Effective Date: 2 June 2026
Last Updated: 2 June 2026

This Tax and VAT Advisory Disclaimer applies to all tax, VAT, accounting, return filing, TIN, BIN, TDS, VDS, NBR-related, compliance, documentation, and advisory information provided by Aimer Merchants Ltd. through our website, blogs, service pages, consultation process, phone calls, email, WhatsApp, social media, client meetings, proposals, and any other communication channel.

By using our website, reading our tax or VAT-related content, submitting an inquiry, requesting consultation, or engaging Aimer Merchants Ltd. for tax or VAT-related services, you acknowledge and agree to this Disclaimer.

1. General Information Only

The tax and VAT information published on this website is provided for general informational and educational purposes only. It is not intended to be final, complete, or case-specific tax, VAT, accounting, legal, or regulatory advice.

Tax and VAT matters depend on each client’s specific situation, including business type, income source, turnover, transaction records, tax history, VAT registration status, documentation, applicable law, and regulatory requirements.

Users should not make final tax, VAT, accounting, business, or financial decisions based only on website content.

2. No Final Advice Without Document Review

Aimer Merchants Ltd. does not provide final tax or VAT advice without reviewing relevant documents and facts.

Proper advice may require review of:

• TIN certificate
• BIN certificate
• Trade license
• Company documents
• Bank statements
• Sales records
• Purchase records
• Expense vouchers
• Salary statements
• Rental documents
• Supplier bills
• Customer invoices
• VAT challans
• TDS and VDS challans
• Tax return copies
• VAT return copies
• Financial statements
• Audit reports
• NBR notices
• Assessment documents
• Import-export documents, where applicable
• Other supporting records required for the service

Any preliminary discussion, estimated calculation, informal opinion, or general explanation provided before full document review should not be treated as final professional advice.

3. Tax and VAT Laws May Change

Tax, VAT, TDS, VDS, surcharge, turnover tax, return filing, documentation, assessment, appeal, and compliance rules may change from time to time through laws, finance acts, rules, statutory regulatory orders, circulars, orders, notices, guidelines, or authority instructions.

Website content may not always reflect the latest legal or regulatory position. Clients should confirm updated rules before taking action.

Aimer Merchants Ltd. may update website content and service information from time to time, but we do not guarantee that every page will always contain the most current tax or VAT position.

4. Client-Specific Advice Is Required

Every client’s tax and VAT situation is different. Advice may vary depending on:

• Individual, proprietorship, partnership, or company status
• Resident or non-resident status
• Nature of income
• Business sector
• Annual turnover
• VAT registration status
• Source tax obligations
• Employee salary structure
• Supplier payment structure
• Import-export activities
• Investment income
• Rental income
• Capital gains
• Previous filing history
• Existing tax or VAT disputes
• Document availability
• Applicable exemptions or reduced rates
• NBR assessment position

Because of these differences, general website information cannot replace personalized consultation.

5. Client Responsibility to Provide Accurate Information

Clients are fully responsible for providing accurate, complete, genuine, updated, and lawful information.

Clients must not provide:

• False income information
• Hidden transaction records
• Fake invoices
• Forged documents
• Misleading bank statements
• Incorrect expense vouchers
• Manipulated VAT records
• Incomplete sales or purchase data
• Incorrect salary information
• False supplier or customer details
• Undisclosed business income
• Undisclosed assets
• Misleading investment records
• Inaccurate TIN or BIN information

Aimer Merchants Ltd. may rely on the information and documents provided by the client. We are not responsible for penalties, interest, rejection, tax demand, VAT demand, audit objection, assessment issue, legal complication, or financial loss caused by false, incomplete, outdated, delayed, or misleading information provided by the client.

6. No Support for Tax Evasion or Illegal Activity

Aimer Merchants Ltd. does not support tax evasion, VAT evasion, false reporting, fake documentation, money laundering, fraudulent transactions, hidden income, illegal fund movement, or any activity that violates applicable laws and regulations.

We may refuse, suspend, or terminate service if a client requests or appears to request:

• False return filing
• Fake expense claims
• Fake VAT challans
• Manipulated accounts
• Backdated false documents
• Concealment of income
• Illegal tax reduction
• Misrepresentation to authorities
• Use of forged documents
• Any unlawful or unethical tax/VAT arrangement

Our advisory support is intended for lawful tax planning and proper compliance, not illegal avoidance or evasion.

7. Tax Planning Is Not Tax Evasion

Tax planning means arranging financial, business, and documentation matters in a lawful and compliant way. Tax evasion means illegally hiding income, falsifying records, or avoiding legal obligations.

Aimer Merchants Ltd. may help clients with lawful tax planning based on proper documentation and applicable rules. However, we do not encourage or assist with any unlawful tax avoidance, evasion, or misrepresentation.

Any tax-saving suggestion must be supported by valid documents, applicable law, and professional review.

8. VAT and BIN Disclaimer

VAT registration, BIN requirements, VAT return filing, VAT invoice preparation, turnover tax matters, and VAT documentation depend on business activity, turnover, sector, applicable VAT laws, and regulatory instructions.

Aimer Merchants Ltd. may provide guidance on:

• VAT registration
• BIN-related matters
• VAT return preparation
• VAT documentation
• VAT challan review
• VAT invoice guidance
• VDS-related compliance
• Purchase and sales record review
• VAT notice response support
• VAT audit preparation support

However, final VAT liability, registration requirement, assessment result, penalty, or authority decision depends on applicable law, documents, and review by the relevant authority.

9. TDS and VDS Disclaimer

Tax Deducted at Source and VAT Deducted at Source may apply to different transactions depending on the type of payment, payer, payee, service, contract, transaction category, and applicable law.

Aimer Merchants Ltd. may assist clients in understanding and managing TDS and VDS matters. However, clients remain responsible for:

• Providing accurate payment details
• Identifying all relevant transactions
• Maintaining challans
• Depositing deductions on time
• Keeping supplier and vendor records
• Reviewing certificates
• Submitting required statements
• Maintaining proper accounts

Incorrect or delayed deduction, deposit, reporting, or documentation may create tax or VAT liabilities. Aimer Merchants Ltd. is not responsible for such liabilities if caused by client-side errors, missing information, delayed records, or unauthorized transactions.

10. Return Filing Disclaimer

Aimer Merchants Ltd. may assist with income tax return preparation, company return support, VAT return support, and related documentation.

However, clients are responsible for reviewing returns, schedules, statements, documents, and declarations before submission.

By approving a return or filing document, the client confirms that the information provided is accurate and complete to the best of their knowledge.

Aimer Merchants Ltd. is not responsible for future assessment issues, penalties, mismatch, notices, or disputes arising from incorrect client-provided information.

11. Accounting Record Disclaimer

Proper tax and VAT compliance depends on accurate accounting records. If a client’s accounting records are incomplete, disorganized, unsupported, or incorrect, tax and VAT filing may also be affected.

Clients should maintain:

• Sales records
• Purchase records
• Cash book
• Bank book
• General ledger
• Expense vouchers
• Salary sheet
• Supplier bills
• Customer invoices
• Inventory records
• Asset records
• VAT records
• TDS/VDS records
• Financial statements

Aimer Merchants Ltd. may support accounting and documentation review, but we are not responsible for historical record gaps unless specifically engaged to review, correct, or reconstruct those records.

12. NBR Notices, Assessment, and Audit Disclaimer

Aimer Merchants Ltd. may assist clients in reviewing tax or VAT notices, preparing responses, organizing documents, and coordinating with relevant professionals.

However, we do not guarantee:

• Notice withdrawal
• Tax demand reduction
• VAT demand reduction
• Penalty waiver
• Audit clearance
• Assessment result
• Appeal success
• Authority acceptance
• Specific timeline for resolution

Outcomes depend on facts, documents, law, authority review, and procedural requirements.

13. No Guarantee of Tax Refund or Tax Reduction

Aimer Merchants Ltd. does not guarantee any tax refund, VAT refund, tax reduction, penalty reduction, assessment relief, audit clearance, or favorable authority decision.

Any estimated tax liability, possible adjustment, refund expectation, or tax-saving suggestion is subject to document review, applicable law, calculation accuracy, and authority acceptance.

Clients should not rely on informal estimates as final outcomes.

14. Business Structure and Registration Disclaimer

Aimer Merchants Ltd. may provide guidance regarding tax and VAT considerations for proprietorship, partnership, limited company, branch, project, or other business structures.

However, selecting a business structure may involve legal, regulatory, tax, accounting, ownership, liability, banking, and operational considerations.

Clients should obtain proper professional advice before forming, changing, restructuring, or closing any business entity.

15. Employee Tax and Payroll Disclaimer

Payroll, salary tax, employee benefits, allowances, deductions, provident fund, gratuity, bonus, and employer tax obligations may vary depending on employment structure and applicable rules.

Aimer Merchants Ltd. may assist with payroll tax and salary documentation guidance. However, clients remain responsible for:

• Accurate employee data
• Salary records
• Appointment letters
• Payment records
• Benefits information
• Tax deduction records
• Payroll documentation
• Compliance with employment-related rules

Incorrect payroll information may affect tax and compliance outcomes.

16. Import, Export, and Customs-Related Disclaimer

Where applicable, tax and VAT issues may be connected with import, export, customs duty, supplementary duty, advance income tax, advance VAT, customs documentation, HS code, port documents, and related authority procedures.

Aimer Merchants Ltd. may provide general advisory or coordination support. However, customs and import-export matters may require specialized professional review and authority verification.

We do not guarantee any customs assessment result, duty rate, clearance timeline, exemption, refund, or authority decision.

17. Investment Income and Capital Gain Tax Disclaimer

Investment income, dividend income, interest income, capital gains, securities transactions, portfolio income, and other financial income may have tax implications.

Tax treatment may depend on:

• Type of investment
• Investor status
• Holding period
• Source of income
• Documentation
• Applicable law
• Whether the investor is an individual, company, or institution

Clients should obtain tax advice before making major investment or asset disposal decisions.

18. Real Estate and Asset Tax Disclaimer

Real estate purchases, land sales, apartment purchases, property rental, asset transfers, inheritance, gifts, and capital assets may involve tax, registration, source tax, gain calculation, valuation, documentation, and legal implications.

Aimer Merchants Ltd. may provide general guidance or coordinate with relevant professionals, but final decisions should be made after proper legal, tax, and document review.

We do not guarantee ownership validity, title clearance, registration cost, tax outcome, or authority acceptance.

19. Third-Party Professional Disclaimer

Some tax, VAT, legal, accounting, audit, investment, documentation, or compliance matters may require coordination with third-party professionals or organizations.

These may include:

• Tax consultants
• VAT consultants
• Accountants
• Auditors
• Lawyers
• Banks
• Brokerage firms
• Asset management companies
• Government offices
• Regulatory authorities
• Technology platforms
• Document processing providers

Third parties may have their own procedures, fees, timelines, requirements, and decisions. Aimer Merchants Ltd. is not responsible for third-party actions, delays, errors, rejection, or decisions unless specifically agreed in writing.

20. Communication Disclaimer

Tax and VAT advice should be confirmed in writing where important decisions are involved.

Informal phone calls, WhatsApp messages, short email replies, social media messages, or verbal discussions may not contain full professional analysis.

Clients should request formal written advice where the matter involves significant tax, VAT, accounting, business, investment, or legal impact.

21. Document Submission and Deadline Disclaimer

Clients are responsible for submitting required documents within the requested timeline.

Aimer Merchants Ltd. is not responsible for missed deadlines, penalties, late fees, filing delays, return issues, notice complications, or rejected submissions caused by:

• Late document submission
• Incomplete documents
• Wrong information
• Unclear scans or images
• Missing signatures
• Delayed client approval
• Delayed payment
• Unavailable government portal
• Third-party delay
• Authority processing delay

Clients should submit documents early to avoid deadline pressure.

22. Digital Portal and System Disclaimer

Tax, VAT, return filing, BIN, TIN, payment, and regulatory services may involve online portals or digital systems operated by government authorities or third-party platforms.

Aimer Merchants Ltd. is not responsible for:

• Portal downtime
• Server errors
• Login problems
• OTP delays
• Payment gateway issues
• System-generated errors
• Website maintenance
• Authority-side technical issues
• Digital submission delays
• Data mismatch in government systems

Such issues may affect service timelines and submission processes.

23. Fee and Payment Disclaimer

Tax and VAT advisory service fees depend on service type, complexity, document volume, urgency, professional involvement, and third-party costs.

Clients may also need to pay:

• Government fees
• Tax payments
• VAT payments
• Stamp fees
• Filing fees
• Bank charges
• Portal charges
• Courier charges
• Third-party professional fees
• Documentation costs

Service fees paid to Aimer Merchants Ltd. are separate from government, authority, tax, VAT, and third-party charges unless clearly stated otherwise.

24. Limitation of Liability

To the maximum extent permitted by applicable law, Aimer Merchants Ltd., its directors, employees, consultants, representatives, partners, and affiliates shall not be liable for any direct, indirect, incidental, consequential, financial, tax, VAT, business, regulatory, legal, reputational, or other loss arising from:

• Reliance on general website content
• Incorrect client information
• Incomplete documents
• Delayed document submission
• False declarations
• Third-party errors
• Authority decisions
• Government portal issues
• Tax or VAT assessment results
• Penalties caused by client-side errors
• Misuse of advice
• Unapproved submissions
• Changes in law or procedure
• Business decisions made without full consultation

Any liability, if applicable, shall be limited to the specific written service engagement between Aimer Merchants Ltd. and the client.

25. Client Approval Before Submission

Where applicable, clients should review and approve returns, forms, statements, applications, letters, replies, and documents before submission.

Once a client approves a document for submission, the client accepts responsibility for the accuracy and completeness of the information contained in that document.

Aimer Merchants Ltd. may assist with preparation and guidance, but the client remains responsible for final confirmation of facts.

26. Professional Review Recommended

Clients should seek formal professional review before making important decisions related to:

• Tax filing
• VAT registration
• VAT return
• TDS/VDS deduction
• Company return
• Business restructuring
• Investment income
• Asset purchase or sale
• Real estate transaction
• Import-export transaction
• Employee salary structure
• Response to tax or VAT notice
• Tax planning
• Wealth planning
• Business closure or transfer

General website information should be treated as a starting point, not the final basis for action.

27. Updates to This Disclaimer

Aimer Merchants Ltd. may update this Tax and VAT Advisory Disclaimer from time to time to reflect changes in laws, regulations, services, procedures, website content, or business operations.

The updated version will be posted on our website with the revised “Last Updated” date.

Continued use of our website or services after updates are posted means you accept the revised Disclaimer.

28. Contact Us

For questions about this Tax and VAT Advisory Disclaimer or any tax/VAT-related service, please contact us:

Aimer Merchants Ltd.
Shams Parasol, Flat C1, House 5, Road 21, Gulshan 1, Dhaka-1212, Bangladesh
Email: info@aimermerchants.com
Alternative Email: aimer.merchants@gmail.com
Phone: +880 1726 685 550
WhatsApp: +880 1726 685 550