Dhaka, Aug 03 (V7N) – The National Board of Revenue (NBR) has officially mandated online income tax return filing for most taxpayers, beginning with the 2025–2026 tax year. The directive was issued through a special order on Sunday, marking a major step in Bangladesh’s digital tax transformation.

According to the order, this mandate is enforced under Section 328(4) of the Income Tax Act, 2023, and will take effect from August 4. The goal is to streamline the tax administration and enhance transparency in the filing process.

Exemptions

The NBR has, however, granted exemptions for the following categories of taxpayers:

  1. Senior citizens aged 65 years or above

  2. Persons with disabilities or special needs, subject to submission of a valid certificate

  3. Bangladeshi taxpayers residing abroad

  4. Legal representatives of deceased taxpayers

These exempted groups are permitted to file paper-based tax returns but may also opt for the online method if they prefer.

Special Provision for Technical Issues

In cases where a taxpayer (outside the exempted categories) is unable to file online due to e-return system registration issues, a paper return may be allowed upon approval. The taxpayer must:

  • Submit a written application to the Deputy Tax Commissioner

  • Provide specific justification for the issue

  • Apply by October 31, 2025

  • Obtain formal approval from the Additional or Joint Tax Commissioner

This move by the NBR is seen as a significant push toward modernizing tax compliance and reducing the dependency on physical paperwork.

Taxpayers are encouraged to familiarize themselves with the e-return system and ensure timely compliance to avoid penalties.

END/RH/AJ