Section – 7: Value Added Tax and Supplementary Duty Act, 2012
Section No. – 7: Publication and preservation of a list of registered persons.—
(1) The Board shall, from time to time, prepare, in such manner as may be prescribed, a list of registered persons and publish , circulate and preserve such list.
(2) No person, whose name is not included in the published list, shall be considered a registered person.
(3) Every person, whose name is included in such list, shall be treated as a person registered under this Act.
Source: www.nbr.gov.bd