Mushak 6.6: the certificate for VAT deducted at source
When a withholding entity deducts VAT from your bill, Mushak 6.6 is the certificate that proves it was deducted and deposited.
Certain buyers, described in the rules as withholding entities, deduct VAT at source when they pay their suppliers rather than paying the full VAT to the supplier. Government bodies, banks, larger companies and NGOs commonly fall into this group.
Mushak 6.6 is the certificate the withholding entity issues to the supplier for the amount deducted. The supplier needs it to account for VAT that was never received in cash, which is why suppliers spend the first week of every month chasing certificates.
Which entities have to withhold, at what rate and on which services is set by the rules and revised by circular. Confirm the current position with your VAT consultant rather than assuming last year's treatment still applies.
At a glance
- Form
- Mushak 6.6
- Name
- VAT withholding certificate
- In Bangla
- উৎসে কর্তনের সনদপত্র
- Who keeps or issues it
- The withholding entity issues it. The supplier receives and keeps it.
- When
- When payment is made to the supplier with VAT deducted at source.
- Retention
- VAT records must be kept for 5 years under the VAT and SD Act 2012.
What the form carries
The main fields. Confirm the current prescribed layout with the NBR or your VAT consultant.
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Certificate number and date
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Withholding entity name, address and BIN
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Supplier name, address and BIN
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Bill or tax invoice reference
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Value of the supply
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VAT deducted at source
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Details of deposit to the government treasury
What SORS ERP does with it
SORS ERP holds the data and reports it, but does not print the prescribed layout.
SORS ERP records the deduction: when a customer withholds VAT, the shortfall against the invoice is recorded through tax structures and account mapping so the receivable, the ledger and the VAT position all reflect what actually arrived in the bank. It does not print the Mushak 6.6 certificate, because in the normal case the certificate comes to you from your customer rather than being issued by you.
Where businesses get caught
The errors that cost money at audit time.
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Treating the deducted amount as a bad debt
The gap between the invoice total and the amount received is not a shortfall in collection, it is VAT paid on your behalf. Writing it off hides tax you are entitled to account for.
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Certificates collected but never matched to invoices
A drawer of certificates with no link to the invoices they relate to is no use at return time. Each one belongs against a specific bill.
Questions
Answered plainly, including where the answer is no.
Who issues Mushak 6.6?
The withholding entity, that is the buyer who deducted VAT at source, issues it to the supplier. If you sell to government bodies, banks or large corporates you will usually be receiving these rather than issuing them.
How do I record VAT deducted at source in SORS ERP?
The deduction is recorded against the invoice through the tax structure and account mapping, so the receivable reduces by the amount withheld and the ledger shows VAT accounted for rather than an unexplained short payment. The certificate itself comes from your customer.
See SORS ERP running on your own numbers
A 30-minute demo in Bangla or English, with your products, your VAT setup and your questions.