What legislations constitute taxation regime in Bangladesh?
Oct 12, 2021
The National Board of Revenue (NBR) is the tax authority in the country.
Following acts and regulations regulate the tax regime:
On direct tax: Income Tax Ordinance, 1984
On indirect tax: VAT (Value-added Tax) and Supplementary Duty Act, 2012, Customs
Act, 1969, Stamp Act, 1899
Statutory Regulatory Orders (SROs) with clarifications and interpretations are issued
from time to time to support the above legislations.