Yes, if you fall under specific criteria such as a membership in a club, or if you have a Taxpayer Identification Number (TIN), you may be required to file a “zero return”.

Key documents include:

• TIN Certificate

• NID or Passport

• Salary certificate (if employed)

• Bank statements

• Investment documents (savings certificates, DPS, etc.)

• Proof of tax deductions (e.g., withholding tax)

• Rental income details (if applicable)

You can file:

• Online via the NBR e-return portal (https://etaxnbr.gov.bd)

• Offline by submitting the return manually to the tax office

TIN (Taxpayer Identification Number) is a unique ID issued by the NBR. You can apply online via https://www.incometax.gov.bd or visit your local tax circle office.

Penalties include:

• Fines up to BDT 5,000 (or more for businesses)

• Additional fines for delayed submission

• Legal action or denial of government services

Yes. You can revise your return once within six months of the original submission date.

Yes. Tax rebates are available on:

• Investment in savings instruments

• Insurance premiums

• Contribution to retirement funds

• Donations to approved charities

Yes, if they have income sourced in Bangladesh or meet the residency criteria (staying 182+ days in a tax year), they must file a return.

Individuals and entities whose income exceeds the taxable threshold must file a tax return. This includes:

• Salaried individuals

• Business owners

• Professionals (doctors, engineers, etc.)

• Companies and firms

• Non-residents with Bangladesh-sourced income

The usual deadline is 30th November each year for individual taxpayers. However, the National Board of Revenue (NBR) may extend the deadline, which is publicly announced.

• TIN Certificate
• National ID
• Last Year’s Tax Return (Copy).
• Salary Statement
• Bank Statement (1st July to 30 June)
• Trade License (for Business Man Only).
• Investment Copy FDR | Savings Certificate (if any)
• Land Purchase Deed (if any)
• Car AIT (if any)
• TDS Challan
• Bank Loan Sanction Letter (if any)

1. Company’s Bank Statements (1st July to 30 June).
2. Company’s Cash Sale Book (if any).
3. Purchase and Sales Ledger.
4. Last Year’s Accounts (if any).
5. Staff Salary Details Last 12 Months.
6. Office, Factory Rental Last 12 Months.
7. Company VAT Return last 12 Months.
8. All TDS & VDS Challan Copy.
9. Trade License.
10. Company Incorporation, MOA & AOA, From XII (if any).
11. Last Year’s Tax Return Copy
12. TIN Certificate
13. BIN Certificate
14. Bank Loan Sanction Letter (if any)
15. FDR Copy (if any).
16. Bill of Entry.

1. National ID / Passport
2. Photo (Passport Size)
3. Contact Number
4. Email Address
5. Present Address
6. Permanent Address
7. Share Percentage
8. Father’s Name
9. Mother’s Name
10. Company’s proposed name.
11. Company’s Authorized Capital.
12. Company’s Paid-up Capital.
13. Nature of Business of the Proposed Company in Details.
14. Registered Address of the Proposed Company.
15. Above Mentioned Information (Serial No. 1 to 9) of Each Director.

1. Trade License
2. Membership from the concerned trade organization
3. TIN certificate
4. Tax Return Acknowledgement
5. NID of Proprietor / Partners / Director
6. Incorporation Certificate (if any)
7. Form XII (if any)
8. MOA & AOA (if any)
9. Photo (Passport Size)
10. Bank Solvency Certificate

1. Trade License
2. Membership from the concerned trade organization
3. TIN certificate
4. Tax Return Acknowledgement
5. NID of Proprietor / Partners / Director
6. Incorporation Certificate (if any)
7. Form XII (if any)
8. MOA & AOA (if any)
9. Photo (Passport Size)
10. Bank Solvency Certificate

1. Passport all used pages scan copy.
2. Incorporation certificate.
3. Memorandum & Articles of Association and Certificate of Incorporation duly signed by shareholders.
4. Board resolution for engaging foreign national(s) in Bangladesh mentioning the name, nationality & passport number. Specifying the sector where the investor invests.
5. Appointment Letter.
6. Photograph of the investor.
7. A copy of the investor’s passport with all arrival stamps & departure seals. 
8. The specific activity of the company 
9. Statement of all existing local & foreign manpower with designation, salary, allowance(s) & bonus(s), nationality and date of the first appointment 
10. Encashment certificate of inward remittance of minimum USD 50,000 as initial establishment cost for locally incorporated joint-venture and 100% foreign ownership companies.
11. Up-to-date income tax clearance certificate of the organization.
12. The company’s management signed a letter of authorization for applying.
13. Additional information with proper documents (if any).

1. Copy of permission letter for branch/liaison/representative office Memorandum & Articles of Association and Certificate of Incorporation duly signed by the shareholders in case of locally-incorporated Company 
2. Letter of Authorization by Project Director/authorized official of Project Office
3. Board resolution regarding employment of foreign national(s) including salaries, allowances, honorarium & other benefits 
4. Copy of passport with arrival stamp, E-type, E-I visa and PI-type visa (for investors) 
5. Service contract/agreement and appointment letter/ transfer order in case of employee
6. Copies of all academic qualifications & certificate of professional certificate of the employee 
7. Statement of all existing local & foreign manpower with designation, salary and allowances, nationality and date of the first appointment 
8. Up-to-date income tax clearance certificate of the company 
9. Encashment certificate of inward remittance of minimum USD 50,000 as initial establishment cost for branch/ liaison/ joint-venture and 100% foreign ownership company incorporation in Bangladesh 
10. Visa Recommendation letter of the expatriate/investor 
11. Letter of authorization signed by management of the company for submitting the application 
12. Additional information with proper documents (if any) 
13. List of local employees who will be trained up by the expatriate.

Required Information :

• Industrial Project Profile.
• Director’s profile Resume for information.
• Product List and Production Capacity.
• Machinery List.
• Investment Forecast USD & BDT.

Required Supporting Documents:

1. NID/Passport of Directors.
2. Certificate of Incorporation.
3. Memorandum and Article of Association attested.
4. Trade license.
5. Tax Identification Number (TIN) Certificate of the company.
6. Land purchase agreement or rental agreement for the proposed project.
7. Fire License.
8. Environment Clearance Certificate from DOE.
9. Layout Plan.
10. Form X, XII – List of directors with information on their nationality and address.
11. Profile of the proposed investment.
12. No Objection Certificate (NOC) from the concerned ministry/ directorate/ department for industries falls under the category of controlled sector as per Industry Policy.
13. Forwarding Letters and company comments as per BIDA’s requirement.
14. Encashment certificate.
15. List of local and imported machinery on the company’s official letterhead signed by an authorised person (serial number, name of machinery, H.S. code, quantity, and value in a million BDT/ USD).
16. The list of Directors is attached on the company’s official letterhead, signed by an authorized person.

1. NID / Passport.
2. Certification of Incorporation if Limited Company.
3. Memorandum and Articles of Association if Limited Company.
4. Trade License if issued.
5. Layout/Plan of Building.
6. Deed of agreements if rental space/property with rental receipt.
7. Fire Safety Plan Installation for compliance industrial projects.
8. No objection certificate from word commissioner if Plastic Industry.
9. No objection Certificate by the local people if the R/A is used for the Plastic Factory/Industry.
10. Valuation Certificate from Municipality/City Corporation/Union Parishad.
11. Forwarding Letters.

Inspection by the FS&CDs Inspector.

• There should be facilities for entering the Fire Brigade Vehicle/Car to the spot.
• There should be load-unload facilities and space goods in the building.
• Fire-fighting types of equipment.
• Two exit staircases.