it is a tax related presentation . it is helpful for bangladeshi students who read in university level.

1. WELCOME TO THE PRESENTATION OF
The Foregone

2. THE FOREGONEEXPLORER’S
Name ID No.
Dripta Sarder Sujan (Leader) 21-221
Mir Fazley Rabbi Hridoy 21-224
Aurnab Sarker 21-201
Abir Hossain 21-166
Rakibul Islam 21-073
Atiullah Akond 21-070
Ahsanul Haque Talukder 21-142

3. 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

4. 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…………………………………..…

5. BANGLADESH
INCOME TAX
AUTHORITY IS
National Board of Revenue
The National Board of Revenue (NBR) is the central authority
for tax administration in Bangladesh.

6. It is under the
internal source
division of
Ministry of
Finance (MoF)
It is the authority for tax
policies and tax laws in
Bangladesh.
Established by the
father of nation
Bangabandhu
Sheikh Mujibur
Rahman

7. Key Personnel's relating to NBR
Abul Maal Abdul Muhith, MP
Hon’ble Finance Minister
M.A. Mannan, MP
Hon'ble State Minister of
Finance
Mr. Md. Nojibur Rahman
Hon’ble Senior Secretary of
IRD & Chairman of NBR

8. Current Head Office
Address:
Board of Revenue
Building, Segunbagicha,
Dhaka
Digital P.A.B.X:
8318120-26, 8318101-8
Head Office of NBR

9. Field Offices
VAT field offices are
situated in
Dhaka(east, west, north,
south), Rajshahi, Rangpur,
Comilla, Khulna, Jessore,
Chittagong, Sylhet.
Custom field offices are
situated in
Dhaka, Chittagong,
Benapole & Mongla.
Income Tax fields are
situated in
Dhaka, Narayanganj,
Gazipur, Mymensingh,
Chittagong, Comilla,
Sylhet, Khulna, Rajshahi,
Barisal, Bogra, Rangpur
etc.

10. 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

11. APPOINTMENT OF INCOME TAX AUTHORITY
Ministry of Finance
National Board of
Revenue
Admin Wing
Research &
Statistics
Wing
Customs
Wing
Value
added tax
Wing
Income tax
wing
AJCT(appeal)
AACT(appeal)
CT(appeal)
Judicial
Executive

12. INCOME TAX
AUTHORITY
Administrative
National Board
of Revenue
Judicial Appellate
TYPES OF INCOME TAX AUTHORITIES
TOP LEVEL

13. NATIONAL
BOARD
OF
REVENUE
Chief
commissioner of
taxes
Director –General of
inspection
Commissioner
of taxes
Director
General (large
taxpayer unit)
Director General
(training)
Director
General
(central
intelligence
unit)
Commissioner
of taxes
Additional
commissioner of
taxes
Joint
commission
er of taxes
MIDDLE LEVEL

14. Appellate
Tribunal
Commissioner
of taxes
(appeal)
Appellate
additional
Commissioners
of taxes
Appellate joint
commissioner
of taxes
MIDDLE LEVEL

15. NATIONAL
BOARD
OF
REVENUE
Deputy
commissioners
of taxes
Tax recovery
officer
Assistant
commissioners
of taxes
Extra assistant
commissioners
of taxes
Inspectors of
taxes
Appellate
of Taxes
-
-
-
BOTTOMLEVEL

16. Chief Commissioner
of Taxes, Director-
General of
Inspection Taxes
• 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.
Additional
Commissioner of
Taxes{ACT}
• 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
Introduction to important officials in NBR

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

18. Tax Recovery
Officers{TRO}
• 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 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 of
Taxes and
Commissioner of
Taxes{Large
Taxpayer Unit}
• 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

19. APPELLATE
JOINT
COMMISSIONER
OF TAXES
• 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.
APPELLATE
ADDITIONAL
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
OF TAXES
• Commissioner means a person appointed to be a commissioner 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.

20. TAX TYPES IN BANGLADESH
VAT
• Value Added Tax or
VAT in Bangladesh
is an indirect
consumption tax
which is paid by
consumer or buyer.
• Current standard
rate is 15%.
Custom Duty
• Customs Duty is a
tariff or tax
imposed on goods
when transported
across international
borders.
• Current standard
rate is 10%, 15% &
25%.
Excise Duty
• Excise Duty is a tax
on goods produced
inland.
• In the case of
excisable goods, at a
rate not exceeding 30
per cent ad valorem
or 25% of the retail
price and, in the case
of services, 25% of
the charges for such
services.

21. Surcharge
• A surcharge is a fee
or other charge that
is added to the cost
of a good or
service. A
surcharge is
typically added to
an existing tax, and
may not be
included in the
stated price of a
good or service.
Income Tax
• An income tax is a
tax imposed on
individuals or
entities (taxpayers)
that varies with the
income or profits
(taxable income) of
the taxpayer.
• Has different rates
for different slabs
of income.
Tariff Schedule
• A tax imposed on
imported goods and
services. Tariffs are
used to restrict
trade, as they
increase the price
of imported goods
and services,
making them more
expensive to
consumers.

22. 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

23. 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

24. 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

25. 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.
COMINGSOON…….
Source:

26. 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.
The National Income Tax fair 2016
Source: Dhaka Tribune

27. 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:

28. 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:

29. 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

30. AS EXAMPLE:
Car Model:3oo0cc BMW
Place Confiscated: Mirpur
Original cost without Tax: 10M
Cost with tax: 30M
1
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

31. Current Head Office:
C.G.A Bhaban (1st Floor),
Segunbagicha, Dhaka-1000
Phone: 9333951
HON’BLE PRESIDENT
DR. MAHBUBUR RAHMAN
Source: tat.gov.bd

32. 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.

33. 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.

34. ROLEOF CIVILCOURTSREGARDING
INCOMETAX
• The role of civil courts regarding
income tax is not very significant
since no suit shall be brought in any
civil court to set aside or modify any
assessment under the ordinance.
• High court division and supreme
court division can only give
explanation of law to any point
referred to them by the assesse or
the commissioner of taxes.
ASSISTENCETO INCOMETAX
AUTHORITIES
• All officer and staff of government
& semi-government organizations,
law enforcing agencies, autonomous
& statutory bodies, financial &
educational institutions, local & non
government organizations
• They all shall assist the income tax
authorities in the discharge of their
functions under the ITO, 1984.

35. End of The Presentation