Mandatory e-Filing for Tax Returns Introduced in Bangladesh

The Government of Bangladesh has made online income tax return submission mandatory for individual taxpayers, according to a special order issued on Sunday, August 3, by National Board of Revenue (NBR) Chairman Md. Abdur Rahman Khan.

However, four specific groups of taxpayers are exempted from this obligation: non-resident Bangladeshis, senior citizens aged 65 years or above, individuals who are physically disabled or have special needs (upon submission of supporting documents), and legal representatives submitting returns on behalf of deceased taxpayers. These groups may still opt for online filing if they wish.

The directive states that if a regular taxpayer faces technical issues with the e-return system and is unable to file electronically, they must submit a written application to the relevant Deputy Tax Commissioner by October 31, citing valid reasons. With approval from an Additional or Joint Tax Commissioner, they may then file a paper return.

This order was issued under the authority granted by Section 328, Sub-section (Cha) of the Income Tax Act 2024. The new rule will take effect from August 4.

Last year, NBR had already mandated e-filing for all government officials in Dhaka, Narayanganj, and Gazipur, as well as employees of scheduled banks and certain large corporations.

Earlier this year, the NBR had announced plans to enforce online return submission for all taxpayers by mid-2025. On March 27, NBR Chairman Md. Abdur Rahman Khan revealed that, despite having 14.5 million registered Tax Identification Number (TIN) holders, only 4.5 million had submitted their returns.

The new directive is part of the government’s effort to increase compliance and streamline tax administration through digitization.