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1 NBR-Sonali Bank TAX Portal: Home
https://nbr.sblesheba.com/
This e-Payment Portal is an easy and secure one stop solution for paying your Income tax, VAT and Customs duty online. A momentous step in the Government of ...
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2 National Board of Revenue (NBR), Bangladesh
https://nbr.gov.bd/
National Board of Revenue (NBR). Tax Payer Survey-Form New Web Portal বাংলা · FAQ · Contact · Webmail. Menu. About Us. About NBR · NBR Organogram ...
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3 e-Return
https://etaxnbr.gov.bd/
Register as a taxpayer · File your tax return · Pay your tax online · Update your tax payment. If you are a withholding agent, update your source tax deposit.
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4 NBR Service - IT Consultants Limited
https://www.itcbd.com/nbr-service
A BRIEF GUIDE TO E-PAYMENT · In the e-Payment link, go to VAT and click Pay VAT Online. · Now enter your personal information in the fields for your name, address ...
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5 NBR to make e-payment of tax mandatory
https://thefinancialexpress.com.bd/trade/nbr-to-make-e-payment-of-tax-mandatory-1627363551
Electronic payment (e-payment) of tax, which is now optional in some cases, will be gradually made mandatory in all the wings of the National ...
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6 NBR introduces 'e-payment' to pay VAT - The Business Standard
https://www.tbsnews.net/economy/nbr/nbr-introduces-e-payment-pay-vat-107272
The National Board of Revenue (NBR) has introduced an e-payment system for VAT payment. From Thursday, the traders will be able to deposit ...
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7 Customs Duty ePayment | HSBC Bangladesh
https://www.business.hsbc.com.bd/en-gb/solutions/customs-duty-epayment
You will receive instant notification upon successful payment and the National Board of Revenue (NBR)'s database will also be updated instantly.
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8 NBR-Sonali Bank Travel Tax Collection
https://sbl.com.bd:7070/nbrTravelTax/Collection/Create
› Collection › Create
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9 E-payment of customs duty to increase efficiency in tax collection
https://m.facebook.com/171620498023422/
In October 2015, the Bangladesh Bank introduced RTGS (Real Time Gross Settlement) payments in the banking industry and leveraging RTGS infrastructure, NBR ...
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10 Sonali Bank Limited
https://www.sonalibank.com.bd/
Digital Services. Sonali e-Wallet APP · Sonali eSheba APP · Sonali Agent Banking. Online Bill Payment ... Copyright Sonali Bank Limited, Bangladesh.
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11 VAT Online Services
https://vat.gov.bd/
Learning with NBR eLearning will improves confidence giving you the hunger to learn more and make you more independent, ... Go to NBR e-Learning.
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12 Pay Income tax online with bKash!
https://www.bkash.com/online_tax
http://www.nbrepayment.gov.bd/ This website is managed by NBR authority. bKash is only a payment service provider hence not liable for any website issue.
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13 Bangladesh to make digital payment mandatory for VAT returns
https://techobserver.in/2021/08/02/bangladesh-to-make-digital-payment-mandatory-for-vat-returns/
GovTech – According to the NBR's plan, the amount of VAT on compulsory e-payment will be gradually reduced to bring traders under this ...
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14 NBR to make customs duty e-payment mandatory - New Age
https://www.newagebd.net/article/114993/nbr-to-make-customs-duty-e-payment-mandatory
The traders can make direct payments from their bank accounts through the real time gross settlement of the Bangladesh Bank, making the payment ...
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15 Bangladesh: Mandatory digital payment for VAT returns
https://www.globalvatcompliance.com/globalvatnews/bangladesh-mandatory-digital-payment-for-vat-returns/
The National Board of Revenue (NBR) in Bangladesh is looking to make electronic payments mandatory for VAT payments. This will be a gradual process.
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16 NBR to launch e-payment system - Fintech Magazine
https://fintechbd.com/nbr-to-launch-e-payment-system/
The National Board of Revenue (NBR) is going to launch VAT e-payment system since the ... go to Bangladesh Bank, CGA and VAT office after VAT payment.
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17 Treaty-Bangladesh-1-27-2004.pdf
https://home.treasury.gov/system/files/131/Treaty-Bangladesh-1-27-2004.pdf
Government of the People's Republic of Bangladesh, desiring to conclude a convention for the ... e) the maintenance of a fixed place of business solely.
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18 Bangladesh Customs, National Board of Revenue (NBR)
http://bangladeshcustoms.gov.bd/

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19 NBR to introduce e-filing of returns and e-payment for VAT
https://lawandpractice.com/195/bd/news/nbr-to-introduce-e-filing-of-returns-and-e-payment-for-vat/
NBR to introduce e-filing of returns and e-payment for VAT ... Shanghai Banking Corporation Limited, Bangladesh (HSBC), Midland Bank Ltd, and Prime Bank.
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20 Customs e-Payment
https://customs.gov.bd/files/e-PaymentQuickReference.pdf
As part of the trade facilitation,. National Board of Revenue(NBR), Bangladesh. Bank & Sonali Bank Ltd. has taken the initiatives to make Customs Payment ...
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21 e-TIN - TIN Registration - Incometax.gov.bd
https://secure.incometax.gov.bd/TINHome
› TINHome
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22 NBR-Sonali Bank e-Payment Portal - TechnoVista Limited
https://technovista.com.bd/portfolio/nbr-sonali-bank-e-payment-portal/
NBR wants to provide all types of tax payment facility in electronically through the portal to all three wings like Income Tax, VAT and Customs.
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23 Bangladesh VAT: Amazon and Google register, ending two ...
https://www.vertexinc.com/resources/resource-library/bangladesh-vat-amazon-and-google-register-ending-two-year-battle
A two-year VAT registration battle in Bangladesh ended with Google and ... and the Bangladesh National Board of Revenue (NBR) has ended with the e-commerce ...
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24 Nbrepayment / NBR - Sonali Bank e-Payment Portal ...
https://nbrepayment.gov.bd.siteindices.com/
Full analysis about nbrepayment.gov.bd. ... Keywords, e-payment,epayment,bangladesh,national board of revenue,nbr,income tax,vat,customs duty ...
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25 VAT payments of over Tk 50 lakh must be electronic
https://www.thedailystar.net/business/tax-and-customs/news/vat-payments-over-tk-50-lakh-must-be-electronic-2929291
"Businesses will be able to pay VAT through e-payment or A-challan easily and without hassle," said Md Masud Sadiq, member VAT policy of the NBR, ...
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26 nbrepayment.gov.bd NBR Sonali Bank e-Payment : Bangladesh
https://www.statusin.org/48277.html
This e-Payment Portal is an easy and secure one stop solution for paying your Income tax, VAT and Customs duty online. Related / Similar Post : ...
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27 nbrepayment.gov.bd - NBR - Sonali Bank e-Payment Po...
https://sur.ly/i/nbrepayment.gov.bd/
NBR - Sonali Bank e-Payment Portal, Bangladesh. This Web Application is developed for National Board of Revenue, to pay Income Tax, VAT, Customs Duty online.
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28 Draft Action Plan on Facilitation of Cross-border Paperless ...
https://www.unescap.org/sites/default/files/BGD-session%203-Individual%20Action%20Plan.pdf
sequencing Bangladesh. National Single Window. (BNSW) measures. NTFC. Technical working groups of BNSW. National Board of. Revenue (NBR), including. Customs.
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29 E4366 REV - World Bank Documents
https://documents1.worldbank.org/curated/en/817331468201260457/pdf/E43660REVISED000Box385171B00PUBLIC0.pdf
Government of the People's Republic of Bangladesh ... as E on-line tax and VAT payment system will contribute to lessen the environmental load.
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30 e-payment for customs duty from July 1 - Bangladesh Post
https://bangladeshpost.net/posts/e-payment-for-customs-duty-from-july-1-60606
The National Board of Revenue (NBR) is going to launch the e-payment system for payment of customs duty on import and export product ...
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31 Fiscal Accountability and Sustainable Trade (FAST) Project ...
https://pdf.usaid.gov/pdf_docs/PA00X6DV.pdf
performance of the National Board of Revenue (NBR), Bangladesh's tax ... Electronic filing and payment for large taxpayers should become the norm as.
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32 BANGLADESH: Mandatory E-Payment of Import Duties ...
https://research.hktdc.com/en/article/NzY0NzI0MzUx
According to the National Board of Revenue (NBR) of Bangladesh, this will supersede the previous system which saw only larger multinational ...
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33 The Income Tax Service Month-2022 Commences on ...
https://businessinspection.com.bd/income-tax-service-month-2022-commences-on-november-1/
... (NBR) announced the launch of “Income Tax Service Month-2022” on ... can access the tax return filing system online through e-payment.
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34 Instruction and Requirement for NVR (No Visa Required)
http://www.bdembassyusa.org/index.php?page=instruction-nvr
Cash/Personal Check/Credit Card/online payment will not be accepted. ... Those who have scheduled appointment for e-passport enrolment on 18.
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35 NBR takes 7-point reform plan to boost tax collection
https://www.dhakatribune.com/business/2022/08/20/nbr-takes-7-point-reform-plan-to-boost-tax-collection
After taking a hit from the turbulent global economic situation, Bangladesh is looking to recover as soon as possible.
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36 CHAPTER FOUR
https://mof.portal.gov.bd/sites/default/files/files/mof.portal.gov.bd/page/f2d8fabb_29c1_423a_9d37_cdb500260002/13_BER_22_En_Chap04.pdf
tax revenue from non-NBR sources at Tk. 16,000 crore (0.40% of GDP) and non-tax ... has been made compulsory and online submission and e-payment has been.
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37 INTERVIEW-Bangladesh's tax boss says higher revenue ...
https://www.reuters.com/article/bangladesh-revenue/interview-bangladeshs-tax-boss-says-higher-revenue-collection-achievable-idUKL3N13M2DS20151127
The chief of Bangladesh's tax collection body, the National Board of Revenue (NBR), said on Friday that his office will be able to meet the ...
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38 Emerging Tax Issues in Asian Countries
https://www.imf.org/external/np/seminars/eng/2012/asiatax/pdf/bangladesh.pdf
NBR collects about 80% of the total revenue of Bangladesh from ... registration, e-filing of tax returns to e-payments/ refunds by 2016; and.
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39 NBR to make customs duty e-payment mandatory - VATupdate
https://www.vatupdate.com/2020/09/01/nbr-to-make-customs-duty-e-payment-mandatory/
Bangladesh VATupdate NBR to make customs duty e-payment mandatory 01 September 2020 Bangladesh The National Board of Revenue has decided to ...
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40 Online Chalan Verification
http://103.48.16.132/
Online Chalan Verification. Chalan Date. Deposited in. Cash Cheque Transfer e-Payment. Bank. Bangladesh Bank, Sonali Bank. District.
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41 Taxation in Bangladesh - Wikipedia
https://en.wikipedia.org/wiki/Taxation_in_Bangladesh
In Bangladesh, the principal taxes are Customs duties, Value-Added-Tax (VAT), supplementary duty, income tax and corporation tax.
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42 Facilities / Incentives - Bangladesh Bank
https://www.bb.org.bd/en/index.php/Investfacility/invesfac
Tax holiday certificate will be issued by NBR ( National Board of Revenue) for the ... (e) The process of issuing work permits to foreign experts on the ...
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43 Taxpayers to get additional services in Nov | Business
https://www.bssnews.net/business/91105
Talking to BSS, the public relations officer of the NBR Syed A Momen said that ... would also be able to pay taxes online through e-payment.
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44 bKash makes tax payment easier - The Asian Age
https://dailyasianage.com/news/205014/bkash-makes-tax--payment-easier
... gateway from the e-payment gateway of National Board of Revenue (NBR). ... Registered customersneedto visit www.nbrepayment.gov.bd, ...
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45 The Income-tax Ordinance, 1984 - Laws of Bangladesh
http://bdlaws.minlaw.gov.bd/act-672.html
18. Income deemed to accrue or arise in Bangladesh ... 50B. Deduction of tax from payment of remuneration to Members of Parliament.
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46 NBR to make e-payment of customs duty mandatory from April ...
https://www.pinterest.com/pin/411586853451245405/
The National Board of Revenue (NBR) is going to make e-payment for. thedailystar ... 'Over-reliance on energy imports intensified risk for Bangladesh'.
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47 What documents require with return of income to NBR in ...
http://www.jasimrasel.com/documents-require-with-return-of-income/
Are you ready to submit return of income to NBR in Bangladesh for the ... confused as to whether they are eligible for the tax payment.
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48 Loan Agreement (Ordinary Operations [Concessional]) for ...
https://www.adb.org/sites/default/files/project-documents/53260/53260-001-lna-en.pdf
meaning of, the Loan Regulations means each of NBR and MOC or any ... resource allocation plan for e-payment and electronic cargo tracking ...
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49 Nbr e payment-um 4 income tax fees - SlideShare
https://www.slideshare.net/MahfuzurRahman151/nbr-e-paymentum-4-income-tax-fees
A momentous step in the Government of Bangladesh's promise of a Digital Bangladesh, this portal is an integrated solution for e- payment of ...
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50 Bangladesh NBR Highlights Roadmap to Modernize Border ...
https://www.sasec.asia/index.php?page=news&nid=1372&url=nbr-meets-wto
It is developing an e-payment system and would adopt an electronic cargo tracking system (ECTS) based on a pilot test. This will help secure and ...
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51 বিকাশ দিয়ে আয়কর জমার পদ্ধতি A to Z | How to pay Bangladesh ...
https://www.youtube.com/watch?v=CJtHGbgAKUk
Raihan Kabir
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52 SUMMARY OF TAXATION RULES IN BANGLADESH 2021 ...
https://mccibd.org/wp-content/uploads/2021/08/Summary-of-Taxation-Rules-in-Bangladesh-2021-2022-up.pdf
Donation and investment under para 24, 25, 26, 27 and 28 made exempt from payment of tax. 45. (D). INCLUSION OF INCOME FOR RATE PURPOSE. 45. (E).
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53 An Analysis of New VAT Law in Bangladesh
https://www.scirp.org/journal/paperinformation.aspx?paperid=111830
Although the VAT Law 2012 envisaged a completely automated taxpayer-friendly system of tax administration and registration and payment systems in reality NBR is ...
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54 Tax Update 2021-2022 Bangladesh - Jural Acuity
https://juralacuity.com/tax-update-2021-2022-bangladesh/
e.) Tax rate of Individuals. Individual taxpayers' income tax rates and tax rates remain ... Payment of taxes up to TK 5 Lac through automated platform.
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55 Bangladesh - Tax Treaty Documents | Internal Revenue Service
https://www.irs.gov/businesses/international-businesses/bangladesh-tax-treaty-documents
PAY BY; Bank Account (Direct Pay) · Debit or Credit Card · Payment Plan (Installment Agreement) · Electronic Federal Tax Payment System ...
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56 The Way Forward for Digitizing Payments - AWS
https://btca-production-site.s3.amazonaws.com/documents/278/english_attachments/BTC-Bangladesh-Diagnostic-Web.pdf?1480177392
Electronic payment of conditional cash transfers or other ... NBR, the authority for tax collection in Bangladesh, has plans to build.
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57 What is the policy for income tax for foreign investors ... - BIDA
https://bida.gov.bd/details/what-policy-income-tax-foreign-investors-operating-bangladesh
Any companies in Bangladesh are mandated to register and obtain Taxpayer Identification Number (TIN) from the National Board of Revenue (NBR) for the ...
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58 Country Tax Profile: Bangladesh - assets.kpmg
https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/12/bangladesh-2018.pdf
(e) any intangible property used in Bangladesh. ... (iii) Salary payment after Tax Day to an employee if the employee is required to file the return.
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59 Income Tax BD: Home
https://www.incometaxbd.com/
One Page Tax Return by NBR. Published: Sep 27, 2021. এনবিআর প্রদত্ত এক পাতার ট্যাক্স রিটার্ন । One Page Tax Return by NBR ...
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60 E-payment of customs duty to increase efficiency in tax collection
https://www.businessinsiderbd.com/economy/news/922/e-payment-of-customs-duty-to-increase-efficiency-in-tax-collection-speakers
Mohammad Muslim Chowdhury, Comptroller and Auditor General of Bangladesh said, “I thank NBR, Bangladesh Bank for taking various steps for the ...
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61 Bangladesh extends income tax filing deadline to Dec 31
https://bdnews24.com/bangladesh/2021/11/30/bangladesh-extends-income-tax-filing-deadline-to-dec-31
Citizens will have to pay fines to submit tax returns after the new deadline, NBR spokesman Syed A Mu'men said on Monday.
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62 NBR Tax Calculator - Apps on Google Play
https://play.google.com/store/apps/details?id=com.mcc.taxcalculator&hl=en_US&gl=US
The National Board of Revenue (NBR) is the central authority for tax administration in Bangladesh.The main responsibility of NBR is to ...
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63 BDTax: File Your Income Tax Return Online in Bangladesh
https://www.bdtax.com.bd/
With bdtax.com.bd you can easily prepare your tax, electronically file with National Board of Revenue (NBR) and pay any tax due with a mobile payment, ...
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64 Better e-payment system for taxpayers soon
https://en.prothomalo.com/amp/story/business/Better-e-payment-system-for-taxpayers-soon-2
NBR, Bangladesh Bank, Sonali Bank, and the Comptroller and Auditor General office are the coordinators of the system. Q-cash is acting as the ' ...
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65 Kawshik Roy - Manager - IT Consultants Limited | LinkedIn
https://bd.linkedin.com/in/kawshik-roy-10985763
IT Consultants LimitedAmerican International University-Bangladesh ... Sonali -NBR E-Payment File Transfer Application. Aug 2014.
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66 Customs Bond Commissionerate,Dhaka
https://cbc.gov.bd/
Chairman, NBR. Abu Hena Md. Rahmatul Muneem ... WHATS_NEW. Danish Condensed Milk (BD) Ltd. NOC. WHATS_NEW ... Dhaka Bond E-payment Challan Codes. WHATS_NEW.
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67 How to Submit Taxes in Bangladesh | Income Tax, Customs ...
https://tahmidurrahman.com/tax-submission-in-bangladesh/
Every income tax payer is entitled to receive income tax return form free of charge from tax offices or NBR i.e. National Board of Revenue ...
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68 NBR to facilitate e-payment of large tax thru banks - Tritiyo Matra
https://tritiyomatra.com/news/2452/local/2015/07/nbr-to-facilitate-epayment-of-large-tax-thru-banks
They said the new and improved e-payment system would be ready soon after completion of hosting the software at the Bangladesh Computer ...
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69 DataSoft Systems Bangladesh Limited - PDF4PRO
https://pdf4pro.com/cdn/nbr-e-payment-user-manual-of-nbr-epayment-2b9930.pdf
NBR - Sonali Bank e-. Payment system is an easy and secure one-stop solution for paying your Income Tax,. VAT and Customs Duty online. A ...
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70 ICAB - The Institute of Chartered Accountants of Bangladesh
https://www.icab.org.bd/
The Institute of Chartered Accountants of Bangladesh (ICAB) is the National Professional Accountancy Body in Bangladesh, established under the Bangladesh .
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71 NBR to launch online VAT payment system today - Daily Sun
https://www.daily-sun.com/post/493825/NBR-to-launch-online-VAT-payment-system-today
NBR will accept electronic notifications under the integrated VAT ... Sonali Bank on behalf of the Bangladesh Bank, as proof of tax payment.
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72 Two foreign banks join NBR's e-payment system - BankInfoBD
http://bankinfobd.com/blog/two-foreign-banks-join-nbrs-e-payment-system
On Monday, Standard Chartered and Citibank signed separate agreements with Sonali Bank, a partner in NBR's e-payment initiative, to offer their ...
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73 HSBC celebrates digital-transformation in payments, trade
http://www.observerbd.com/details.php?id=394083
HSBC Bangladesh jointly with Bangladesh Bank and the National Board of Revenue (NBR) has opened up new opportunities for its clients through ...
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74 Electronic Funds Transfer - BUS - CT.gov
https://portal.ct.gov/DRS/TSC/Electronic-Commerce/Electronic-Funds-Transfer---BUS
Electronic Funds Transfer Make a payment by selecting one of the below and logging in to our Taxpayer Service Center (TSC) or myconneCT.
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75 আয়কর রিটার্ন ফরম বাংলা ডকুমেন্ট | Bangladesh Forms-All ...
http://forms.mygov.bd/site/view/form-page/0f589baa-a211-44be-a546-2488d8d2d5d3/%E0%A6%86%E0%A7%9F%E0%A6%95%E0%A6%B0-%E0%A6%B0%E0%A6%BF%E0%A6%9F%E0%A6%BE%E0%A6%B0%E0%A7%8D%E0%A6%A8-%E0%A6%AB%E0%A6%B0%E0%A6%AE--%E0%A6%AC%E0%A6%BE%E0%A6%82%E0%A6%B2%E0%A6%BE-%E0%A6%A1%E0%A6%95%E0%A7%81%E0%A6%AE%E0%A7%87%E0%A6%A8%E0%A7%8D%E0%A6%9F
Bangladesh Government Form · বাংলাদেশ ফরম. সকল সেবার ফরম এক ঠিকানায়. a2i Logo · Bangladesh Government Logo ...
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76 BPSC
http://bpsc.teletalk.com.bd/
Bangladesh Public Service Commission. ... Government of the People's Republic of Bangladesh Bangladesh Public Service Commission ...
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77 Automated Challan System - iBAS
https://ibas.finance.gov.bd/acs/
Translate this page
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78 Foreign Exchange Rate - नेपाल राष्ट्र बैंक - Nepal Rastra Bank
https://www.nrb.org.np/forex/
› forex
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79 Income tax return form bd 2020 21 excel - DocHub
https://www.dochub.com/fillable-form/18936-income-tax-return-form-bd-2020-21-excel
Step 1 \u2013 Check into the latest income tax e-filing portal using the Aadhaar or PAN CARD & your password. Step 2 \u2013 Then Go to the 'Services' top ...
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80 Citi | Asia Pacific | Bangladesh - Citigroup
https://www.citigroup.com/citi/about/countries-and-jurisdictions/bangladesh.html
Citi in Bangladesh operates across the Institutional Clients Group (ICG) ... First bank to organize Electronic Payment Roadshows across the country in 2014 ...
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81 Bangladesh- NBR launches online travel tax payment service
https://menafn.com/1099604027/Bangladesh-NBR-launches-online-travel-tax-payment-service
Dhaka: Outbound travellers visiting neighbouring countries from Bangladesh by land will now be able to pay their travel taxes online.
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82 International Tax Bangladesh Highlights 2021 - Deloitte
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-bangladeshhighlights-2021.pdf
The 100% corporate income tax exemption for income derived from information technology services and ITES provided by companies engaged in cloud services, e- ...
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83 Bangladesh: NBR extends CIT return deadline - Regfollower
https://regfollower.com/bangladesh-nbr-extends-cit-return-deadline/
On 16 May 2022, the National Board of Revenue (NBR) of Bangladesh has published a Notice regarding the extension of the deadline for the filing of corporate ...
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84 Welcome to e-GP
https://www.eprocure.gov.bd/
National e-Government Procurement (e-GP) portal ( i.e. https://www.eprocure.gov.bd ) of the Government of the People's Republic of Bangladesh is developed, ...
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85 Bangladesh Investment and Business Guide Volume 1 Strategic ...
https://books.google.com/books?id=wT2zDwAAQBAJ&pg=PA153&lpg=PA153&dq=nbr+e+payment+bangladesh&source=bl&ots=vgNK7kfJXP&sig=ACfU3U35H22JaIXycGaEQi_rzIPgxE6lLg&hl=en&sa=X&ved=2ahUKEwiistv4_8D7AhUDjIkEHbrYAHQQ6AF6BQidAhAD
Since 2000, Bangladesh uses the Harmonized Commodity Description and Coding ... web site < http://www.nbr-bd.org/nbrweb/CustomsFiles/cusTariffindex.asp >.
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86 Clustering Challenges in Biological Networks
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C ≺ E ≺ D implies that E = C or E = D, then C is called the successor a(or ... For i ∈ M\int(C), if Ei = ext(C) ∩ nbr(i) is not empty, Ei is closed.
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87 The Publisher: The Journal of the Publishing Industry
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Gas Inst . Whitaker's Almanack , 1905 ; half.bd. , now . ser . Vol . ... N.-E. Coast . ... The PUBLISHERS CIRCULAR Patron - NBR MAJESTY QUBBN ÁLBXANDRA .
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88 Home Mission Monthly - Volume 17 - Page 247 - Google Books Result
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NiagaraAlbion , 49 ; Barre Centre , 1.65 ; M. Bd . , 1 ; Holley , 9.05 ... Syracuse - Amboy , 7 ; Y. P. , 5 ; E. Syracuse , S. , 2.37 ; Fulton , 15 ; Jamesv ...
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89 Vergleichende Grammatik der keltischen Sprachen: Bd. ...
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... worin i übrigens an die Stelle eines e getreten ist : c . ewyll Wille ' ... Ein j als Hiatuseinschub ist im Mbr . und im Nbr . im Satzzusammenhang ...
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