Defines statutory taxable categories for personal and corporate income.
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Ministry of Law, Justice & Parliamentary Affairs, Government of Bangladesh
Bangladesh Gazette Extraordinary, 22 June 2023
2023
2026-08-26T00:00:00Z
English (Original) / Bengali (Official)
Modern tax legislation replacing the 1984 Ordinance. Regulates direct income taxation across personal and corporate income heads, mandatory return filing proofs (PSR), universal self-assessments, advance tax payments, and transfer pricing in Bangladesh.
Anyone navigating tax & revenue law issues must comply with these statutory requirements to ensure legal protection and prevent sanctions.
আয়কর রিটার্ন দাখিলের বাধ্যবাধকতা
Mandates annual income tax return submission before official Tax Day deadlines.
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দণ্ডবিধি, ১৮৬০
The primary criminal code in Bangladesh that defines specific unlawful acts (such as theft, assault, fraud, or murder), sets statutory defenses (such as private defense), and determines the penalties judges can impose.
গণপ্রজাতন্ত্রী বাংলাদেশের সংবিধান
The highest legal authority in Bangladesh. It guarantees basic fundamental human rights (like free speech, equality, and protection from unlawful arrest) and defines how the country's government, parliament, and courts operate.
ফৌজদারি কার্যবিধি, ১৮৯৮
The procedural rulebook for police investigations and criminal court trials. It defines how arrests must be carried out, how bail applications are decided, and how suspect rights are safeguarded during interrogation.
Act No. XII of 2023
“Modern tax legislation replacing the 1984 Ordinance. Regulates direct income taxation across personal and corporate income heads, mandatory return filing proofs (PSR), universal self-assessments, advance tax payments, and transfer pricing in Bangladesh.”
বাংলাদেশে প্রত্যক্ষ আয়কর নির্ধারণ, রিটার্ন দাখিলের বাধ্যবাধকতা, উৎস কর ও কর্পোরেট ট্যাক্স সংক্রান্ত মূল আইন।
Defines statutory taxable categories for personal and corporate income.
Mandates annual income tax return submission before official Tax Day deadlines.