The Bangladeshi government has officially revised the deadlines for filing Value Added Tax (VAT) returns across the country by issuing a new legislative ordinance. Promulgated by the President, the measure introduces restructured timeframes for distinct categories of taxpayers, aiming to streamline revenue collection and modernise tax administration procedures under the existing legal framework.
Under the updated provisions, regular registered, enlisted, or eligible individuals and entities must submit their VAT returns within 15 days following the conclusion of the tax period. Should the 15th day fall on a public holiday, taxpayers are permitted to submit their documentation on the subsequent working day without penalty.
However, a relaxed 20-day timeframe has been granted to specific sectors. Government, semi-government, and autonomous organisations, alongside banking institutions, insurance firms, and entities submitting zero-value returns, will now have up to 20 days post-tax period to file their paperwork.
The changes were formally notified through an extraordinary issue of the Bangladesh Gazette, publishing the ‘Value Added Tax and Supplementary Duty (Amendment) Ordinance, 2026’. Signed by President Mirza Fakhrul Islam Alamgir, the executive order replaces Section 64 of the Value Added Tax and Supplementary Duty Act, 2012. Although published on 14 October, the amendment carries retroactive force, taking effect from 1 October.
To ensure flexibility during administrative constraints or national emergencies, the National Revenue Board (NBR) has been empowered to extend the return submission deadline via official notification without levying interest or pecuniary penalties. Furthermore, the ordinance mandates that any supplementary duty payments must be explicitly detailed within the primary VAT return. The NBR also retains authority to enforce mandatory electronic return filing for designated individuals or institutions to accelerate digitalisation efforts.
The executive action was taken pursuant to powers conferred by Clause (1) of Article 93 of the Constitution of Bangladesh, which empowers the Head of State to promulgate ordinances when Parliament is not in session and immediate remedial legislative action is deemed necessary. Tax authorities anticipate that these adjusted submission schedules will enhance compliance, improve cash flow management, and strengthen statutory oversight across the revenue network.
