Copy of tax returns must for credit card, school admission and many more

The government has made submission of a copy of income tax returns for availing 38 types of services — from getting a credit card to gas and electricity connection, child’s admission to an English-medium school, trade licence, export-import, membership of a club, and many more.

The move has been taken to augment tax collection and widen the net as only 24 lakh people submitted their tax returns out of 75 lakh tax identification number (TIN) holders across the country. Earlier, submission of a copy of TIN was enough to avail of many services.

The proof of submission of returns has been made mandatory for availing the following services from July 1, 2022.

(i)    Applying for a loan exceeding Tk 5 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 licence in the area of a city corporation or paurashava;

(v)    Obtaining registration of co-operative society;

(vi)    Obtaining or renewal of licence 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 land, building or an apartment situated within a city corporation or a paurashava (municipality) 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 licence 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 licence, a fire licence, environment clearance certificate, BSTI licences 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 the 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 the national curriculum, situated in any city corporation, the 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 licence for arms;

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

(xxi)    Opening postal savings accounts of taka exceeding five lakh;

(xxii)    Opening and continuing bank accounts of any sort with credit balance exceeding taka ten lakh;

(xxiii)    Purchasing savings instruments (Sanchayapatra) of over Tk 5 lakh;

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

(xxv)    Participating in a shared economic activity by providing motor vehicles, 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 sums 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 type excluding two and three-wheelers;

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

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

(xxxv)    Submitting an application for the membership of a club

(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;

However, the National Board of Revenue (NBR) may, by a general or special order, exempt any person from furnishing proof of submission of returns.