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NBR is the authority for tax policies and tax laws in Bangladesh. [1] [2] NBR collects almost 97% of tax revenue and almost 85% of total revenue for the government of Bangladesh. [3] The Customs, Excise and VAT Appellate Tribunal is a tribunal under the National Board of Revenue established in 1995. [4] [5]
The tax law imposes income tax at 25 percent on listed entities and 32.5 [2] percent for non-listed entities. Corporate tax rate changes announced this year include: an additional surcharge of 2.5 percent on income of companies in the tobacco sector
The budgets focused on several key reforms: the VAT net was expanded, and the tax-free income limit was increased to ৳0.15 lakh. The 4% infrastructure development surcharge was abolished, and changes were made to the tariff structure to support local industries. A new system of tax holidays was introduced, and corporate tax rates were reduced.
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Bangladesh is a common law country having its legal system developed by the British rulers during their colonial rule over British India. The land now comprises Bangladesh was known as Bengal during the British and Mughal regime while by some other names earlier. Though there were religious and political equipments and institutions from almost ...
The National Budget is the annual financial statement of Bangladesh; an estimate of income and expenditure of the government on a periodical basis. Under Article 87.(1) of the Constitution of Bangladesh, it is a compulsory task of the government. [2] Upon achieving independence, the first budget of Bangladesh was presented by Tajuddin Ahmad. [3]
The Bangladesh Code is an official compilation and codification of laws in Bangladesh, which is published by the Ministry of Law, Justice and Parliamentary Affairs of the Government of Bangladesh. The code was initiated in 1973 and first published in 1977. It has 47 volumes, of which 24 are in English and 23 are in Bengali.
The Institute of Cost and Management Accountants of Bangladesh (ICMAB) is an institution dedicated to Cost and Management Accounting education and research in Bangladesh. It is managed as an autonomous professional body under the Ministry of Commerce .