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Knowledge Hub • Bangladesh Tax, VAT & Corporate Law

Insights, Compliance Calendar & Practical Checklists

Plain-language briefings prepared by M.S. Salekin & Co. to help business owners, finance teams, and individual taxpayers navigate statutory filings in Bangladesh.

Informational Only — Not Professional Advice: The articles, checklists, and compliance dates on this page provide general guidance based on Bangladesh statutes and are not a substitute for formal professional audit, tax, or legal advice tailored to your specific circumstances. Always verify current provisions with official NBR, RJSC, BIDA, and FRC notifications or consult a Chartered Accountant.

Compliance Briefings

6 Essential Guides for Taxpayers & Businesses in Bangladesh

Explore our structured primers covering individual tax returns, SME VAT management, RJSC company registration, statutory audit readiness, IT/freelancer remittance rules, and bookkeeping controls.

Bangladesh Statutory Compliance Calendar

Key NBR, VAT & RJSC Filing Milestones

Editable in /content/insights.ts. Always verify current extensions or SRO updates with official NBR/RJSC notices.

Important Verification Notice: Statutory filing dates in Bangladesh are subject to Finance Act amendments, National Board of Revenue (NBR) circulars, and public holiday notifications. Please confirm exact deadlines for your entity with our office.

NBR (VAT)15th of Every Month

Monthly VAT Return Filing (Mushak 9.1)

Submission of monthly VAT return (Mushak 9.1) along with treasury challans and schedules for the preceding calendar month under the VAT & SD Act 2012.

Statutory deadline is the 15th day of the following month. Verify public holiday adjustments with NBR.
NBR (Income Tax)Monthly Prescribed Window

Deposit of Tax Deducted at Source (TDS) & Withholding Statements

Deposit of taxes withheld from salaries, suppliers, rent, and services to the Government Treasury via A-Challan and submission of prescribed withholding tax returns.

Check exact rule timelines under current Withholding Tax Rules issued by NBR.
NBR (Income Tax)15 Sep • 15 Dec • 15 Mar • 15 Jun

Quarterly Advance Income Tax (AIT) Instalments

Payment of quarterly advance income tax instalments by taxpayers whose last assessed income exceeds the statutory threshold under the Income Tax Act 2023.

Four quarterly dates across the financial year. Confirm applicability and thresholds with your tax advisor.
NBR (Income Tax)November 30 (Tax Day)

Annual Income Tax Return — Individual Taxpayers

Statutory deadline (Tax Day) for individual taxpayers (covering the July 1 – June 30 income year) to file their return and obtain Proof of Submission of Return (PSR).

Subject to any official extension notice published by the National Board of Revenue (NBR).
NBR (Income Tax)15th Day of 7th Month after Year-End (e.g., Jan 15 for June 30 YE)

Corporate Income Tax Return Filing — Companies

Submission of corporate income tax return accompanied by Audited Financial Statements, tax computation, and Statement of International Transactions (if applicable).

Due date depends on the company’s official accounting year-end (June 30 vs. Dec 31). Verify under Income Tax Act 2023.
RJSCWithin Statutory Days of AGM

Annual General Meeting (AGM), Schedule X & Audited Balance Sheet Filing

Holding the Annual General Meeting and filing the Annual Summary of Share Capital (Schedule X), Form XII updates, and Audited Financial Statements with RJSC.

Governed by the Companies Act 1994 timelines from incorporation/last AGM.
Ready-to-Use Preparation Tools

Downloadable & Printable Compliance Checklists

Review, print as PDF, or download our structured preparation checklists before your annual tax filing, RJSC incorporation, or statutory audit.

Income Tax (NBR)8 Items

Individual Income Tax Return Preparation Checklist (FY July–June)

Complete document checklist covering bank statements, salary TDS, Sanchayapatra, BO accounts, investment rebates, and net wealth reconciliation.

  • 12-digit e-TIN Certificate & prior year Return + Acknowledgement Receipt (PSR)
  • Bank statements (July 1 – June 30) and balance certificates for all accounts, FDRs & DPS
  • Employer Salary Certificate & monthly TDS Treasury Challan / A-Challan copies
  • Sanchayapatra encashment and interest/source tax certificates
  • + 4 more checklist items...
Corporate Compliance (RJSC)7 Items

Private Limited Company Incorporation Checklist (RJSC & Post-Setup)

Required KYC, constitutional details, and post-incorporation steps for registering a Private Limited Company in Bangladesh.

  • 2–3 proposed company names for RJSC Name Clearance application
  • Summary of primary business objectives, Authorized Capital, and Paid-up Capital
  • National ID (NID) and 12-digit e-TIN of all Bangladeshi Directors & Shareholders
  • Passport copies, parent Board Resolution & AD Bank Encashment Certificate (for Foreign Shareholders)
  • + 3 more checklist items...
Audit & Assurance8 Items

Annual Statutory Audit Readiness Checklist for Limited Companies

Essential schedules, reconciliations, and statutory registers to prepare before external audit fieldwork begins.

  • Final Trial Balance, General Ledger, Cash Book, and draft IFRS/BFRS Financial Statements
  • Full-year bank statements, bank reconciliation statements, and bank balance confirmations
  • 12 months of filed VAT returns (Mushak 9.1) reconciled with total book revenue and purchases
  • Summary of all TDS and VDS deducted and deposited, matched with Treasury/A-Challans
  • + 4 more checklist items...
Confidential Consultation • M.S. Salekin & Co.

Let’s talk about what comes next.

Schedule a confidential initial consultation with Mohammad Sirajus Salekin, FCA (Fellow Chartered Accountant (FCA), Member of ICAB) to discuss your organisation’s statutory requirements or personal tax filing.

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