Needs to Show the Proof of Submission of Income Tax Return

National Board of Revenue (NBR) has taken an remarkable initiative regarding with the ensurance of submitting income tax return. NBR has determined some services which are being taken by a person or business entity needs to show the proof of submission of Income Tax Return; like acknowledgement Slip or Income Tax Clearance Certificate. Such kind of Services are Thirty Eight (38) types. This law has been enforced by the NBR according the under section 184A of the Income Tax Ordinance, 1984. 

“184A. Proof of submission of return required in certain cases. –

(1) Notwithstanding anything contained in this Ordinance, a person shall be required to furnish a proof of submission of return in the cases mentioned in sub-section (3).

(2) The proof of submission of return shall be-

(a) an acknowledgment receipt of return prescribed by the Board; or

(b) a system generated certificate containing name and Taxpayer’s Identification Number (TIN) of the person and the year for which return has been submitted; or

(c) a certificate issued by the Deputy Commissioner of Taxes containing name and TIN of the person and the year for which return has been submitted.

(3) The proof of submission of return shall be furnished in the cases of –

(i) applying for a loan exceeding Taka five lakh from a bank or a financial institution;

(ii) becoming a director or a sponsor shareholder of a company;

(iii) obtaining or continuing an import registration certificate or export registration certificate;

(iv) obtaining or renewal of a trade license in the area of a city corporation or paurashava;

(v) obtaining registration of co-operative society;

(vi) obtaining or renewal of license or enlistment as a surveyor of general insurance;

(vii) obtaining registration, by a resident, of the deed of transfer, baynanama or power of attorney or selling of a land, building or an apartment situated within a city corporation or a paurashava of a district headquarter or cantonment board, where the deed value exceeds Taka ten lakh;

(viii) obtaining or maintaining a credit card;

(ix) obtaining or continuing the membership of the professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or any other similar profession;

(x) obtaining and retaining a license as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974);

(xi) obtaining or continuing the membership of any trade or professional body;

(xii) obtaining or renewal of a drug license, a fire license, environment clearance certificate, BSTI licenses and clearance;

(xiii) obtaining or continuing commercial and industrial connection of gas in any area and obtaining or continuing residential connection of gas in city corporation area;

(xiv) obtaining or continuing a survey certificate of any water vessel including launch, steamer, fishing trawler, cargo, coaster and dumb barge etc., plying for hire;

(xv) obtaining the permission or the renewal of permission for the manufacture of bricks by Deputy Commissioner’s office in a district or Directorate of Environment, as the case may be;

(xvi) obtaining the admission of a child or a dependent in an English medium school providing education under international curriculum or English version of national curriculum, situated in any city corporation, district headquarter or paurashava;

(xvii) obtaining or continuing the connection of electricity in a city corporation or cantonment board;

(xviii) obtaining or continuing the agency or the distributorship of a company;

(xix) obtaining or continuing a license for arms;

(xx) opening a letter of credit for the purpose of import;

(xxi) opening postal savings accounts of Taka exceeding five lakhs;

(xxii) opening and continuing bank accounts of any sorts with credit balance exceeding Taka ten lakhs;

(xxiii) purchasing savings instruments (Sanchayapatra) of Taka exceeding five lakhs;

(xxiv) participating in any election in upazilla, paurashava, zilla parishad, city corporation or Jatiya Sangsad;

(xxv) participating in a shared economic activities by providing motor vehicle, space, accommodation or any other assets.

(xxvi) receiving any payment which is an income of the payee classifiable under the head “Salaries” by any person employed in the management or administrative function or in any supervisory position in the production function;

(xxvii) receiving any payment which is an income of the payee classifiable under the head “Salaries” by an employee of the government or an authority, corporation, body or units of the government formed by any law, order or instrument being in force, if the employee, at any time in the income year, draws a basic salary of taka sixteen thousand or more;

(xxviii) receiving any commission, fee or other sum in relation to money transfer through mobile banking or other electronic means or in relation to the recharge of mobile phone account;

(xxix) receiving any payment by a resident from a company on account of any advisory or consultancy service, catering service, event management service, supply of manpower or providing security service;

(xxx) receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month;

(xxxi) registration or renewal of agency certificate of an insurance company;

(xxxii) registration, change of ownership or renewal of fitness of a motor vehicle of any types excluding two and three wheeler;

(xxxiii) releasing overseas grants to a non-government organisation registered with NGO Affairs Bureau or to a Micro Credit Organisation having licence with Micro Credit Regulatory Authority;

(xxxiv) selling of any goods or services by any digital platforms to consumers in Bangladesh.

(xxxv) submitting application for the membership of a club registered under Company Act, 1994 and Societies Registration Act, 1860 (Act No. XXI of 1860);

(xxxvi) submitting tender documents by a resident for the purpose of supply of goods, execution of a contract or rendering a service;

(xxxvii) submitting a bill of entry for import into or export from Bangladesh;

(xxxviii) submitting plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartripakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA) or other concerned authority in any city corporation or paurashava;

(4) The Board may, by a general or special order, exempt any person from furnishing proof of submission of return.

(5) The person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment shall not so process, approve, sanction, issue, allow, execute or make payment, as the case may be, unless the proof of submission of return is furnished as required under the provision of sub-section (1) or the person who is required to furnish the proof of submission of return provides a certificate from the Board that he is exempted from furnishing such proof.

(6) The person to whom the proof of submission of return is furnished shall verify the authenticity of it in the manner as may be specified by the Board.

(7) Where the person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment, as the case may be, fails to comply with sub-sections (6) and (7), shall be deemed to be an assessee in default and be liable to pay a penalty not exceeding Taka ten lakh as imposed by the Deputy Commissioner of Taxes.”?

“184C. Displaying proof of submission of return.-

(1) An assessee having income from business or profession shall submit his return of income as required in section 75 and display the proof of submission of return as defined in section 184A at a conspicuous place of such assessee’s business premises.

(2) Where an assessee fails to comply with the provision of subsection (1), he shall be liable to pay a penalty of Taka not less than five thousand and not exceeding twenty thousand as imposed by the Deputy Commissioner of Taxes empowered to this end.”

Reference:

1. https://nbr.gov.bd/uploads/acts/Finance_act_2022.pdf

2. https://nbr.gov.bd/