@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