WELCOME TO THE

PRESENTATION OF
The Foregone
 Presentation Topic:
Tax Authority

Any government entity that is authorized by law to

assess, levy and collect taxes of a particular country or
region.

Income Tax Authorities in different

countries
Internal Revenue Service Indian Revenue Service

State Administration of Taxation Her Majesty's Revenue and Customs

Federal Central Tax Office Federal Tax Service

In context of
Bangladesh…………………………………..…
BANGLADES
H INCOME
TAX
AUTHORITY
IS
National Board of Revenue
The National Board of Revenue (NBR) is the central authority
for tax administration in Bangladesh.
 Established by It is under the
the father of internal source
nation division of
Bangabandhu Ministry of
Sheikh Mujibur Finance (MoF)
Rahman

It is the authority for

tax policies and tax laws
in Bangladesh.
Key Personnel's relating to NBR

Abul Maal Abdul

M.A. Mannan, MP
Muhith, MP
Hon'ble State Minister of
Hon’ble Finance Finance
Minister

Mr. Md. Nojibur

Rahman
Hon’ble Senior
Secretary of IRD &
 Head Office of NBR

Current Head Office

Address:

Board of Revenue Building,

Segunbagicha, Dhaka

Digital P.A.B.X:
8318120-26, 8318101-8
 Field Offices

Income Tax fields are

VAT field offices are
situated in
situated in Custom field offices are
Dhaka, Narayanganj,
Dhaka(east, west, north, situated in
Gazipur, Mymensingh,
south), Rajshahi, Rangpur, Dhaka, Chittagong,
Chittagong, Comilla, Sylhet,
Comilla, Khulna, Jessore, Benapole & Mongla.
Khulna, Rajshahi, Barisal,
Chittagong, Sylhet.
Bogra, Rangpur etc.
 HISTORY OF NATIONAL BOARD OF REVENUE
 In 1972 by the presidential order number 76 national board of revenue
has been constituted

 After the establishing it is under the Ministry of finance

 In 1984 NBR created IT ordinance to ensure efficient administration

and discharge executive and other appellate functions , certain
necessary provisions
 APPOINTMENT OF INCOME TAX AUTHORITY

Ministry of Finance Admin Wing AJCT(appeal)

Research & AACT(appeal)

National Board of Statistics
Revenue Wing CT(appeal)

Customs
Wing

Income tax
wing
Judicial
Value
added tax Executive
Wing
TYPES OF INCOME TAX AUTHORITIES
INCOME TAX AUTHORITY

Administrative

National Board of Revenue

Judicial

Appellate

TOP LEVEL
 Director General
Director Director
(large (training)
General General (central
taxpayer unit) intelligence unit)
Commissioner of taxes Commissioner of taxes
Director –General of Additional commissioner
inspection of taxes
Chief commissioner of Joint commissioner of
taxes taxes
NATIONAL
MIDDLE
BOARD LEVEL
OF
REVENUE
 Appellate
Commissioners of
additional taxes
Appellate joint
Commissioner of
commissioner of
taxes (appeal)
taxes

Appellate
Tribunal

MIDDLE LEVEL
 Assistant
commissioner Extra
Tax recovery s of taxes assistant
officer commissioner -
s of taxes - -
Deputy
Inspectors of
commissioner
taxes
s of taxes

NATIONAL Appella
BOARD OF te of
REVENUE Taxes

BOTTOM LEVEL
Introduction to important officials in NBR

•It means a person appointed to be a Director-General of Inspection{Taxes} under section 3,and except for the purpose of section 117,includes a person appointed for the purpose of
this ordinance to be an Additional Director-General of Inspection{Taxes}a Deputy Director-General of Inspection{Taxes},or an Assistant Director-General of Inspection{Taxes} {U/s
2{25}}. He is appointed by the NBR and works under the direct supervision of NBR.

•ACT is subordinate to the Commissioner within whose jurisdiction he is appointed to perform his function [U/s 5{2}].But the board may also empower him to exercise the powers of
a CT {U/s 4A}.He is entrusted with the following responsibilities:
*He provides necessary instruction s to the JCT and the DCT.
*He can size the books of accounts and other relevant documents of a defaulter assesse authorized by the Board.
*He may demand relevant information from the assesse by issuing notice
Deputy Commissioner of •According to section 2[23} of the ITO,1984,”Deputy Commissioner of Taxes” means a person appointed to be a Deputy Commissioner of Taxes under Section 3,and
includes a person appointed to be an Assistant Commissioner of Taxes, An Extra Assistant Commissioner of Taxes and a Tax Recovery Officer .He is appointed by the

Taxes{DCT} Board and work under the supervision of the Commissioner of Taxes in respect of Specific areas or persons or income.

Joint Commissioner of •They are appointed by the Board and work under the direct supervision of the commissioner of Taxes within whose jurisdiction they perform their function.
Their main function is to supervise the work of the DCT tacking tax evasion under his jurisdiction. The Board may also direct them to exercise the power of the DCT.

Taxes{Inspecting}
 •As per section 2{64},Tax Recovery Officer is appointed under section 3 of ITO-1984 by the Board. These officers are nominated by the Commissioner of
Tax Recovery Officers{TRO} Taxes among the Deputy Commissioner of Taxes within his jurisdiction. The main responsibility of the Tax Recovery Officer is to collect arrear taxes from
the defaulter assesses after receiving a certificate for recovery of the tax forwarded by the DCT as per section 138 of the ITO-1984.

•Commissioner’ means a person appointed to be a commissioner of Taxes or Commissioner {Large Taxpayer of Taxes or Commissioner {Large Taxpayer
Unit} [U/s 2{19}].They are appointed by NBR on a territorial basis in most of the time and may enjoy the supreme power of their jurisdiction. They work as
per the direction of NBR and holds liable for the functioning of the department headed by them
 • A person appointed to be an AJCT under section 3 or an
appellate additional commissioner of taxes or A person
appointed to hold current charge of an Appellate joint
commissioner of taxes.

• They are appointed by the board and work under the direct
control of the board. They may be directed by the board to
perform their functions in respect of specified areas, persons or
classes of persons or income.

• Commissioner means a person appointed to be a commissioner

COMMISSIONER OF TAXES
of taxes under section 3 and includes a person appointed to hold
current charge of a commissioner of taxes. They are appointed
by the board and work under the direct control of the broad.
 TAX TYPES IN BANGLADESH

Excise Duty
VAT Custom Duty • Excise Duty is a
• Value Added Tax • Customs Duty is tax on goods
or VAT in a tariff or tax produced inland.
Bangladesh is an imposed on • In the case of
indirect goods when excisable goods, at
consumption tax transported across a rate not
exceeding 30 per
which is paid by international cent ad valorem or
consumer or borders. 25% of the retail
buyer. • Current standard price and, in the
• Current standard rate is 10%, 15% case of services,
rate is 15%. & 25%. 25% of the charges
for such services.
Surcharge
• A surcharge is a Income Tax Tariff Schedule
fee or other • An income tax is a • A tax imposed on
charge that is tax imposed on imported goods
added to the cost individuals or and services.
of a good or entities (taxpayers) Tariffs are used to
service. A that varies with the restrict trade, as
surcharge is income or profits they increase the
typically added to (taxable income) price of imported
an existing tax, of the taxpayer. goods and services,
and may not be • Has different rates making them more
included in the for different slabs expensive to
of income. consumers.
stated price of a
good or service.
 POWERS & FUNCTIONS OF NBR
The Main Function of NBR is
To mobilize domestic resources through collection of import duties and
taxes , VAT and income tax for the government.

Power to administrate matters related to taxes

Power to administrate the Excise, VAT, Customs and Income-Tax services

Power to prescribe any manner or form to keep accounts

To facilitate international trade through quick clearance of import

and export cargos

Power to make rules for carrying out the purposes of this ordinance
Power to reward an officer or employees for furnishing information to
detect Tax evasion

Power to declare any such period as income year

NBR is Responsible for

Formulation and continuous re-appraisal of Tax -policies and Tax-
Laws in Bangladesh
 ACHIEVEMENTS OF NBR
The (E-PAY) Electronic Payment system is a way of
paying for a goods or services electronically, instead of
using cash or a check

IVA (Individual Voluntary Agreement) is an agreement

between an individual party and it’s creditors to help
to pay off debts at an affordable rate.

COMING SOON…….

Source: nbr.gov.bd
 The National Income Tax fair 2016

The national income tax fair has set the record on revenue collection.
A record number of people received services and submitted income tax returns to the
fair across the country. Meanwhile, 1,94,598 submitted tax returns, 36,853 taxpayers
got user identification numbers and passwords. A total of 9,28,973 individuals were
provided with different services from the tax fair being held at the NBR head office.

Source: Dhaka Tribune

 VAT ONLINE PROJECT

 Vat online project is a new development project for modernization the

vat systems
 The government approved a world bank funded development project in
2014
 The developing system will connect 287 vat circles officers,12
commissioners, two directors and it also integrate with the Bangladesh
bank
 The end of the project will be 30/06/2020

Source: nbr.gov.bd
 PROJECT OBJECTIVE
 Ensure revenue mobilization

 Make a easy business process to comply with the new vat law

 Capacity building of NBR to identify non- compliant taxpayers

 Establish a modern well- disciplined and service oriented vat administration

 Ensure transparency in the vat administration systems

Source: nbr.gov.bd
 FAILURES OF NBR
 Failure in collecting Taxes from mass citizens
 Failure in motivating Tax liable persons to give tax
 Failure in holding Tax campaigns frequently
 Failure in collecting more Taxes from affluent citizens
 Failure in reducing internal corruption among employees of NBR
 Failure in bringing tax evading persons under punishment
 Failure in imposing proper tax in imported luxurious products
AS EXAMPLE:

Car Model: Porsche Cayenne 955

Place Confiscated: Hatirjheel
Original cost without Tax: 17M
Cost with tax: 54M

Car Model: Audi R8 Racing car

Place Confiscated: Banani
Original cost without Tax: 10.29M
Cost with tax: 120M

Source: Prothom-alo
 Current Head Office:

C.G.A Bhaban (1st Floor),

Segunbagicha, Dhaka-1000
Phone: 9333951

HON’BLE PRESIDENT DR.

MAHBUBUR RAHMAN

Source: tat.gov.bd
 POWERS & FUNCTIONS OF
TAXES APPELLATE TRIBUNAL
The Main Function of Taxes Appellate Tribunal is
To mobilize domestic resources through collection of import duties and taxes ,
VAT and income tax for the government.

Accept appeal of an assesse who is aggrieved by an order of AJCT and CT.

Accept appeal of the DCT against the order of AJCT and CT.
Direct the DCT to amend the assessment of an assesse.

Impose a penalty for concealment of income by the assesse.

Send copy of the order of penalty on an assesse & Orders from the Appellate Tribunal
on appeal shall be final.
 ROLE OF CIVIL COURTS ASSISTENCE TO INCOME
REGARDING INCOME TAX TAX AUTHORITIES
• The role of civil courts regarding • All officer and staff of government
income tax is not very significant & semi-government organizations,
since no suit shall be brought in any law enforcing agencies,
civil court to set aside or modify any autonomous & statutory bodies,
assessment under the ordinance. financial & educational
• High court division and supreme institutions, local & non
court division can only give government organizations
explanation of law to any point • They all shall assist the income tax
referred to them by the assesse or the authorities in the discharge of their
commissioner of taxes. functions under the ITO, 1984.
End of The Presentation