Legislative Provenance & Source Transparency

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Repository Coverage:Curated Key Provisions (2/139 Secs - 1%)

High-frequency core provisions indexed with full statutory text and explanations. Full legislative library ingestion is underway.

Publishing Authority:

Ministry of Law, Justice & Parliamentary Affairs, Government of Bangladesh

Official Repository:

Bangladesh Code (bdcode.gov.bd)

Official Gazette / Treaty Serial:

Bangladesh Gazette Extraordinary, 10 December 2012

Enacted / Effective Date:

2012

Last Amended / Validated:

2026-08-26T00:00:00Z

Authentic Language Status:

English (Original) / Bengali (Official)

BangladeshTax & Revenue LawIn ForceAct No. XLVII of 2012

The Value Added Tax and Supplementary Duty Act, 2012

মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২

Enactment Year2012

Entry into Force / Effective1st July 2019

Last Updated / AmendedNational Board of Revenue (NBR)

Provisions Count139 Sections (2 Indexed)

SourceBangladesh Code

AuthorityNational Board of Revenue (NBR)

Last Verified15 August 2026

StatusOfficial Legal Text

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Statutory Overview & Key Principles

Official Legal Text (Verified)

The primary indirect tax legislation of Bangladesh. Imposes Value Added Tax (standard 15% and reduced slabs) on goods and services, supplementary duties, input tax credits, Business Identification Number (BIN) mandates, and electronic fiscal devices (EFD).

Core Legal Concepts

Section 4: Mandatory VAT Registration and Business Identification Number (BIN)
Section 86: Tax Invoice Requirements (Mushak-6.3)

Important Points & Practical Takeaways

Enacted in 2012 as a key pillar of Bangladesh jurisprudence.
Governs Tax & Revenue Law with binding statutory force across its legal domain.
Provides procedural safeguards and dispute resolution remedies for citizens and institutions.

Anyone navigating tax & revenue law issues must comply with these statutory requirements to ensure legal protection and prevent sanctions.

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Section 4

Mandatory VAT Registration and Business Identification Number (BIN)

বাধ্যতামূলক মূসক নিবন্ধন ও ব্যবসায় শনাক্তকরণ সংখ্যা (বিন)

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Official Statutory Text (English)Primary Authentic Version

Every person carrying on taxable economic activity exceeding statutory turnover limits must obtain a Business Identification Number (BIN) registration.

বাংলা অনুবাদ (Bangla Translation)Accredited Translation

নির্দিষ্ট টার্নওভারের অতিরিক্ত ব্যবসা পরিচালনা করলে মূসক নিবন্ধন বা ৯ সংখ্যার বিন (BIN) গ্রহণ বাধ্যতামূলক।

Plain Language Explanation

Requires all commercial traders and service providers to maintain an active VAT registration BIN.

Private Section Notes0 Notes

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Research Workspace

No private notes saved for Section 4 yet.

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Related Statutes & Interconnected Laws

Explore connected statutes within the same legal branch or cross-referenced provisions.

Criminal Law1860

The Penal Code, 1860

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.

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Constitutional Law1972

The Constitution of the People's Republic of Bangladesh

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.

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Criminal Law1898

The Code of Criminal Procedure, 1898

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.

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GOVERNMENT OF THE PEOPLE’S REPUBLIC OF BANGLADESH

NYAYOTA CODIFICATION MIRROR • BD

Act No. XLVII of 2012

The Value Added Tax and Supplementary Duty Act, 2012

মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২

Enactment Year2012

Effective Date1st July 2019

StatusIn Force

Scope Printed2 Codified Provisions

Official Publication: Bangladesh Code (bdcode.gov.bd)(Bangladesh Gazette Extraordinary, 10 December 2012)

Authenticated Mirror • Retrieved on November 3, 2026

Statutory Scope & Legislative Preamble

“The primary indirect tax legislation of Bangladesh. Imposes Value Added Tax (standard 15% and reduced slabs) on goods and services, supplementary duties, input tax credits, Business Identification Number (BIN) mandates, and electronic fiscal devices (EFD).”

পণ্য ও সেবায় মূল্য সংযোজন কর (ভ্যাট), সম্পূরক শুল্ক, মূসক চালান ও বিন (BIN) নিবন্ধন সংক্রান্ত আইন।

Section Section 4— Mandatory VAT Registration and Business Identification Number (BIN)বাধ্যতামূলক মূসক নিবন্ধন ও ব্যবসায় শনাক্তকরণ সংখ্যা (বিন)

Official Statutory Provision

Every person carrying on taxable economic activity exceeding statutory turnover limits must obtain a Business Identification Number (BIN) registration.

বাংলা পাঠ্য (Certified Bengali Text)

Plain Language Meaning & Analysis

Requires all commercial traders and service providers to maintain an active VAT registration BIN.

Section Section 86— Tax Invoice Requirements (Mushak-6.3)কর চালানপত্র (মূসক-৬.৩) জারির বাধ্যবাধকতা

Official Statutory Provision

Every registered supplier of taxable goods or services shall issue a tax invoice in Form Mushak-6.3 at the time of supply.

বাংলা পাঠ্য (Certified Bengali Text)

পণ্য সরবরাহের সাথে ক্রেতাকে আবশ্যিকভাবে সরকারি ফরমের মূসক-৬.৩ চালানপত্র প্রদান করতে হবে।

Plain Language Meaning & Analysis

Mandates issuance of statutory Mushak-6.3 tax invoices on all commercial sales.

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Section 4

Mandatory VAT Registration and Business Identification Number (BIN)

বাধ্যতামূলক মূসক নিবন্ধন ও ব্যবসায় শনাক্তকরণ সংখ্যা (বিন)

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Official Statutory Text (English)Primary Authentic Version

Every person carrying on taxable economic activity exceeding statutory turnover limits must obtain a Business Identification Number (BIN) registration.

বাংলা অনুবাদ (Bangla Translation)Accredited Translation

Plain Language Explanation

Requires all commercial traders and service providers to maintain an active VAT registration BIN.

Private Section Notes0 Notes

Saved directly in your browser's private offline storage.

Research Workspace

No private notes saved for Section 4 yet.

Add your legal thoughts, exam preparation tips, case citations, or courtroom notes directly to this statutory provision.

Legislative Provenance & Source Transparency

The Value Added Tax and Supplementary Duty Act, 2012

মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২

Statutory Overview & Key Principles

Mandatory VAT Registration and Business Identification Number (BIN)

Private Section Notes0 Notes

Related Provisions in this Statute1 Linked Sections

Tax Invoice Requirements (Mushak-6.3)

Related Statutes & Interconnected Laws

The Penal Code, 1860

The Constitution of the People's Republic of Bangladesh

The Code of Criminal Procedure, 1898

Statutory Scope & Legislative Preamble

Legislative Provenance & Source Transparency

The Value Added Tax and Supplementary Duty Act, 2012

মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২

Statutory Overview & Key Principles

Mandatory VAT Registration and Business Identification Number (BIN)

Private Section Notes0 Notes

Related Provisions in this Statute1 Linked Sections

Tax Invoice Requirements (Mushak-6.3)

Related Statutes & Interconnected Laws

The Penal Code, 1860

The Constitution of the People's Republic of Bangladesh

The Code of Criminal Procedure, 1898

Statutory Scope & Legislative Preamble