The National Board of Revenue (NBR) has made online filing of income tax returns mandatory for most individual taxpayers in Bangladesh, exempting five categories of taxpayers from the requirement.
The directive was issued through a special order signed by NBR Chairman Md. Abdur Rahman Khan on Sunday under Section 328(4) of the Income Tax Act, 2023.
Under the order, all individual taxpayers, except those exempted, must file their income tax returns through the NBR's e-Tax portal.
The exempted categories are taxpayers aged 65 years or above, persons with disabilities or special needs, Bangladeshi citizens living abroad, representatives filing returns on behalf of deceased taxpayers, and foreign nationals working in Bangladesh.
The NBR said these taxpayers may still choose to file their returns online voluntarily.
The order also states that taxpayers who are required to file online but are unable to do so because of registration or technical problems with the e-return system may apply to the concerned Taxes Commissioner, explaining the reasons.
Subject to approval by the concerned Additional Taxes Commissioner or Joint Taxes Commissioner, they may be allowed to submit paper returns.
The NBR said the move is intended to make the tax system more digital, transparent and user-friendly.
It said mandatory online filing will allow taxpayers to submit returns quickly and securely from home while improving the efficiency of tax administration.
The revenue authority has instructed all ministries, divisions, directorates, agencies, and public and private institutions to take necessary steps for the effective implementation of the order.
Bd-pratidin English/ Jisan
