Bangladesh Mandates Online VAT Return Filing for Selected Sectors

Summary 

• Bangladesh’s National Board of Revenue has made electronic VAT return filing mandatory for specified manufacturing and service sectors through the e-VAT portal. 

• The covered sectors include cigarettes, mobile phones, mild steel products, pharmaceuticals, beverages, cement, tiles, paints and varnishes, insurance, banking, non-banking finance and mobile financial services. 

• The online filing obligation also applies where a registered person supplies both listed and non-listed goods or services. 

Extended article 

Bangladesh has expanded the mandatory use of its electronic VAT administration system. A general order issued by the National Board of Revenue requires specified manufacturers and service providers to submit VAT returns through the NBR e-VAT portal. The measure applies to manufacturers of cigarettes, mobile phones, mild steel products, pharmaceuticals, beverages, cement, tiles, paints and varnishes, as well as providers of insurance, banking, non-banking financial and mobile financial services. 

The obligation applies to the registered person rather than only to the listed activity. Consequently, a taxpayer carrying on both covered and non-covered activities must file its VAT return electronically. The measure supports the wider digitalisation of VAT administration and gives the NBR flexibility to amend the list of covered sectors. 

External sources: Read the Bangladesh VAT update | Visit the National Board of Revenue 

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