‘রূপকল্প ২০৪১’ বাস্তবায়নে বিজ্ঞান, তথ্য ও যোগাযোগ প্রযুক্তি খাতের বিকাশকে সর্বাধিক গুরুত্ব দিচ্ছে সরকার। তথ্য ও যোগাযোগ প্রযুক্তি বিষয়ক গবেষণা, উন্নয়ন, প্রসার এবং চতুর্থ শিল্প বিপ্লবের উপযুক্ত প্রযুক্তিনির্ভর দক্ষ মানবসম্পদ উন্নয়নে নজর দেয়া হচ্ছে। এরই অংশ হিসেবে বর্তমানে আইসিটি খাতের ২৭টি উপখাত কর অব্যাহতির সুবিধা পেয়ে আসছে। তবে নতুন বাজেটে ২৭টি খাতের মধ্যে অন্তত ৭টি খাতে কর অব্যাহতি থাকছে না। এছাড়া নতুন আর ৩টি খাত কর অব্যাহতির সুবিধায় অন্তর্ভূক্ত হচ্ছে। সবমিলিয়ে আইসিটি খাতের ২০ থেকে ২৩টি উপখাতেখাতে কর অব্যাহতি অব্যাহত থাকতে পারে।
কিন্তু মোবাইল ফোনে কথা বলা বা ইন্টারনেটের ওপর সম্পূরক শুল্ক বাড়ানোর ঘোষণা আসতে পারে এবারের বাজেটেই। এ ছাড়া আগামী বাজেটে স্থানীয় ও আমদানি করা উভয় ধরনের মোবাইল ফোনের ওপর করের হার বাড়তে পারে। বর্তমানে স্থানীয় পর্যায়ে মোবাইল ফোন উৎপাদনে সব মিলিয়ে ২৬ শতাংশ ও আমদানি করা মোবাইল ফোনের ক্ষেত্রে ৫৭ শতাংশ শুল্ক দিতে হয়। এই শুল্ক আরো ৫ শতাংশ সম্পুরক শুল্ক বাড়তে পারে। এতে স্থানীয় পর্যায়ে উৎপাদিক স্মার্টফোনের দাম বাড়ার সম্ভাবনা রয়েছে।
অপরদিকে বর্তমানে মোবাইল ফোনে কথা বলায় ১৫ শতাংশ ভ্যাটের পাশাপাশি ১৫ শতাংশ সম্পূরক শুল্ক আরোপিত আছে। অন্যদিকে ইন্টারনেট ব্যবহারের ওপর ৫ শতাংশ ভ্যাটের পাশাপাশি ১৫ শতাংশ সম্পূরক শুল্ক আছে। এর সঙ্গে ভোক্তাদের ১ শতাংশ সারচার্জ দিতে হয়। আসন্ন বাজেটে আরো ৫ শতাংশ সম্পূরক শুল্ক আরোপ করা হতে পারে। ফলে জরুরি প্রয়োজনে মোবাইল ফোনে কথা বলতে গেলে বা ইন্টারনেট ব্যবহারে গুনতে হতে পারে বাড়তি অর্থ। একইভাবে সিম-এর ওপর আরোপিত কর প্রত্যাহার করা হচ্ছে না। বর্তমানে ই-সিমসহ সকল সিমের ওপর ২০০ টাকা ভ্যাট আরোপিত আছে। করপোরেট করের ক্ষেত্রেও টেলিকম খাতের জন্য নেই কোনো সুসংবাদ।
এনবিআর সূত্রে প্রকাশ, বর্তমানে পুঁজিবাজারে তালিকাভুক্ত মোবাইল অপারেটরদের ক্ষেত্রে ৪০ শতাংশ এবং অতালিকাভুক্ত কোম্পানির জন্য ৪৫ শতাংশ কর প্রযোজ্য। আর সাধারণ করপোরেট ট্যাক্স হার অতালিকাভুক্ত কোম্পানির জন্য ২৭ দশমিক ৫ শতাংশ এবং তালিকাভুক্ত কোম্পানির জন্য ২০ শতাংশ। কৌশলগত ভাবে এই কর সাড়ে ২২ শতাংশ দিতে হতে পারে।
একইভঅবে মোবাইল ফোনে কথা বলা ও ইন্টারনেট ব্যবহারের ওপর সম্পূরক শুল্ক ৫ শতাংশ বাড়ানো হতে পারে। এ ছাড়া ২০২৫ সালের জুন নাগাদ যেসব স্থানীয় শিল্পের ভ্যাট অব্যাহতির মেয়াদ শেষ হবে, সেগুলোকে নতুন করে সুবিধা দেওয়া হবে না। সরকারের আয় বাড়াতে ২০১৫-১৬ সালের বাজেটে প্রথমবার মোবাইল ফোনে কথা বলার ওপর সম্পূরক শুল্ক আরোপ করা হয়। শুল্কের হার প্রথমে ৫ শতাংশ করা হলেও বিভিন্ন মহলের দাবির পরিপ্রেক্ষিতে পরে তা কমিয়ে ৩ শতাংশ করা হয়। এরপর তা কয়েক দফায় বাড়িয়ে ২০২০ সালে ১৫ শতাংশ করা হয়।
বর্তমানে মোবাইল ফোনে কথা বলায় ১৫ শতাংশ ভ্যাটের পাশাপাশি ১৫ শতাংশ সম্পূরক শুল্ক আরোপিত আছে। অন্যদিকে ইন্টারনেট ব্যবহারের ওপর ৫ শতাংশ ভ্যাটের পাশাপাশি ১৫ শতাংশ সম্পূরক শুল্ক আছে। এর সঙ্গে ভোক্তাদের ১ শতাংশ সারচার্জ দিতে হয়।
নাম প্রকাশ না করার শর্তে এনবিআর কর্মকর্তা জানিয়েছেন, বহুল আলোচিত আইসিটি খাতে কর অব্যাহতির মেয়াদ আরও তিন বছর বাড়ছে। আগের ২৭টি খাত থেকে ৭টি খাত বাদ যাবে, নতুন করে ৩টি খাত যুক্ত হতে পারে। তবে কোন খাত বাদ যাবে, আর নতুন করে কোন খাত যুক্ত হবে তা জানাননি তিনি।
বাজেট পরিকল্পনার সঙ্গে যুক্ত এনবিআর সূত্র জানিয়েছে, ২০১১ সাল থেকে আইটি সেবার ওপর কর অব্যাহতি দিয়ে আসছে এনবিআর। তিন থেকে পাঁচ বছর করে এই কর অব্যাহতির মেয়াদ বাড়ানো হচ্ছে। ৩০ জুন এই অব্যাহতির মেয়াদ শেষ হওয়ার কথা ছিলো। নতুন করে কর অব্যাহতির মেয়াদ না বাড়ানোর পক্ষে চাপ ছিলো। তবে আইসিটি খাতের উদ্যোক্তাদের দাবি মেনে আরও তিন বছর বাড়ানো হচ্ছে কর অব্যাহতি।
এর আগে, সর্বশেষ ২০২০-২১ অর্থবছরে এ খাতের কর অব্যাহতির মেয়াদ শেষ হয়েছিল। ওই বছর নতুন করে চার বছরের জন্য তা বাড়ানো হয়, যার মেয়াদ শেষ হচ্ছে আগামী ৩০ জুন।
বর্তমানে কর অব্যাহতি সুবিধা পাওয়ার আওতায় থাকা সফটওয়্যার ডেভেলপমেন্ট, সফটওয়্যার বা অ্যাপ্লিকেশন কাস্টমাইজেশন, ন্যাশনওয়াইড টেলিকমিউনিকেশন ট্রান্সমিশন নেটওয়ার্ক (এনটিটিএন), ডিজিটাল অ্যানিমেশন ডেভেলপমেন্ট, ওয়েবসাইট ডেভেলপমেন্ট, ওয়েবসাইট সার্ভিস, ওয়েব লিস্টিং, আইটি প্রসেস আউটসোর্সিং, ওয়েবসাইট হোস্টিং, ডিজিটাল গ্রাফিক্স ডিজাইন, ডিজিটাল ডেটা এন্ট্রি অ্যান্ড প্রসেসিং, ডিজিটাল ডেটা অ্যানালিটিক্স, গ্রাফিক্স ইনফরমেশন সার্ভিস (জিআইএস), আইটি সাপোর্ট অ্যান্ড সফটওয়্যার মেইনটেন্যান্স সার্ভিস, সফটওয়্যার টেস্ট ল্যাব সার্ভিস, কল সেন্টার সার্ভিস, ওভারসিজ মেডিকেল ট্রান্সক্রিপশন, সার্চ ইঞ্জিন অপটিমাইজেশান সার্ভিস, ডক্যুমেন্ট কনভারশন, ইমেজিং অ্যান্ড ডিজিটাল আর্কাইভিং, রোবোটিক প্রসেস আউটসোর্সিং, সাইবার সিকিউরিটি সার্ভিস, ক্লাউড সার্ভিস, সিস্টেম ইন্টিগ্রেশন, ই-লার্নিং প্ল্যাটফর্ম, ই-বুক পাবলিকেশন, মোবাইল অ্যাপ ডেভেলপমেন্ট সার্ভিস ও আইটি ফ্রিল্যান্সিং খাত থেকে সাতটি খাত ঝড়ে পড়তে পারে। যুক্ত হতে পারে এআই ও ফ্রন্টিয়ার টেনকোলজিসহ তিনটি নতুন খাত।
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