| ONE – PRELIMINARY | – | 1 | Short title and commencement |
| ONE – PRELIMINARY | – | 2 | Definitions |
| ONE – PRELIMINARY | – | 3 | The Act to prevail |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 4 | Persons required to be registered for VAT |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 5 | Registration |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 6 | Procedure of VAT registration |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 7 | Publication and preservation of a list of registered persons |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 8 | Voluntary VAT registration |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 9 | Cancellation of VAT registration |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 10 | Persons required to be enlisted and their enlistment |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 11 | Cancellation of enlistment |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 12 | Registration or enlistment,[***] suo moto, of persons required to be registered or enlisted |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 13 | Responsibility of a registered or enlisted person to display certificates |
| TWO – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | – | 14 | Responsibility of a registered or enlisted person to keep informed of changes in information |
| THREE – IMPOSITION OF VAT | – | 15 | Imposition of VAT |
| THREE – IMPOSITION OF VAT | – | 16 | Persons liable to pay value added tax |
| THREE – IMPOSITION OF VAT | – | 17 | Supplies made within Bangladesh |
| THREE – IMPOSITION OF VAT | – | 18 | Registered Supplier and registered recipient |
| THREE – IMPOSITION OF VAT | – | 19 | VAT Agent of non-residents |
| THREE – IMPOSITION OF VAT | – | 20 | Imported services reverse charged to recipient |
| THREE – IMPOSITION OF VAT | – | 21 | Zero-rated supplies |
| THREE – IMPOSITION OF VAT | – | 22 | Land outside Bangladesh |
| THREE – IMPOSITION OF VAT | – | 23 | Supply of goods for export |
| THREE – IMPOSITION OF VAT | – | 24 | Supply of zero- rated services |
| THREE – IMPOSITION OF VAT | – | 25 | Travel Agent and tour operators |
| THREE – IMPOSITION OF VAT | – | 26 | Exempted supplies, or exempted imports |
| FOUR – MANNER OF VAT COLLECTION | Part A – On imports | 27 | Manner of VAT collection in case of taxable imports |
| FOUR – MANNER OF VAT COLLECTION | Part A – On imports | 28 | Determination of vat-imposable base value in case of taxable imports |
| FOUR – MANNER OF VAT COLLECTION | Part A – On imports | 29 | Determination of value of re-imported goods |
| FOUR – MANNER OF VAT COLLECTION | Part A – On imports | 30 | Imports for exports |
| FOUR – MANNER OF VAT COLLECTION | Part A – On imports | 31 | Payment of advance tax at the time of import and its adjustment |
| FOUR – MANNER OF VAT COLLECTION | Part B – On General Supplies | 32 | Determination of value of taxable supply |
| FOUR – MANNER OF VAT COLLECTION | Part B – On General Supplies | 32A | Explanation by the Board |
| FOUR – MANNER OF VAT COLLECTION | Part B – On General Supplies | 33 | Time of payment of VAT on taxable supply |
| FOUR – MANNER OF VAT COLLECTION | Part B – On General Supplies | 34 | Progressive or periodic supplies |
| FOUR – MANNER OF VAT COLLECTION | Part B – On General Supplies | 35 | Supply multiple types of goods and services through single challan |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 36 | Sale of an establishment as a going concern |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 37 | Rights, options, and vouchers |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 38 | Supply of prepaid telecommunications products or services |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 39 | Lotteries, lucky draws, housie, raffles, and similar undertakings |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 40 | Value of in-kind benefits, given to an employee or officer, provided through goods instead of cash money |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 41 | Lay-by sales |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 42 | Cancelled transactions |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 43 | Sale of property to pay off a debt |
| FOUR – MANNER OF VAT COLLECTION | Part C – On Special Supplies | 44 | Vending machines |
| FIVE – ASSESSMENT OF NET PAYABLE TAX BY THE TAXPAYER AND PAYMENT THEREOF | – | 45 | Manner of assessing net payable tax on supplies and payment thereof |
| FIVE – ASSESSMENT OF NET PAYABLE TAX BY THE TAXPAYER AND PAYMENT THEREOF | – | 46 | Input tax credit |
| FIVE – ASSESSMENT OF NET PAYABLE TAX BY THE TAXPAYER AND PAYMENT THEREOF | – | 47 | Partial input tax credit |
| FIVE – ASSESSMENT OF NET PAYABLE TAX BY THE TAXPAYER AND PAYMENT THEREOF | – | 48 | Adjustments |
| FIVE – ASSESSMENT OF NET PAYABLE TAX BY THE TAXPAYER AND PAYMENT THEREOF | – | 49 | Tax withheld at source and increasing adjustment by withholding entity |
| FIVE – ASSESSMENT OF NET PAYABLE TAX BY THE TAXPAYER AND PAYMENT THEREOF | – | 50 | Decreasing adjustment by the supplier after the tax withheld at source |
| SIX – TAX INVOICES AND OTHER DOCUMENT | – | 51 | Tax invoices |
| SIX – TAX INVOICES AND OTHER DOCUMENT | – | 52 | Credit notes and debit notes |
| SIX – TAX INVOICES AND OTHER DOCUMENT | – | 53 | Tax withholding certificate |
| SIX – TAX INVOICES AND OTHER DOCUMENT | – | 54 | Other provisions relating to tax documents |
| SEVEN – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | – | 55 | Imposition of supplementary duty |
| SEVEN – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | – | 56 | Persons liable to pay supplementary duty |
| SEVEN – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | – | 57 | The value for imposition of supplementary duty |
| SEVEN – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | – | 58 | Special schemes for tobacco and alcoholic goods |
| SEVEN – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | – | 59 | Collection of supplementary duty on imports |
| SEVEN – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | – | 60 | Collection of supplementary duty on supplies |
| SEVEN – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | – | 61 | Presumed supply of goods subject to supplementary duty |
| SEVEN – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | – | 62 | Decreasing adjustments for supplementary duty |
| EIGHT – IMPOSITION AND COLLECTION OF TURNOVER TAX | – | 63 | Imposition and collection of turnover tax |
| NINE – FILING OF RETURN AND AMMENDMENTS THERETO | – | 64 | Filing of return |
| NINE – FILING OF RETURN AND AMMENDMENTS THERETO | – | 65 | Late filing of return |
| NINE – FILING OF RETURN AND AMMENDMENTS THERETO | – | 66 | Amendments to return |
| NINE – FILING OF RETURN AND AMMENDMENTS THERETO | – | 67 | Filing of complete, additional, or alternative returns |
| TEN – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUNDS | – | 68 | Carry forward and refund of negative net amount |
| TEN – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUNDS | – | 69 | Refunds without carry forward of net negative amounts of money |
| TEN – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUNDS | – | 70 | Application of the refunded money |
| TEN – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUNDS | – | 71 | Refund of taxes paid by diplomats and other international organisations |
| TEN – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUNDS | – | 72 | Refund or adjustment of taxes paid in excess |
| ELEVEN – [***] TAX DETERMINATION | – | 73 | Tax determination |
| ELEVEN – [***] TAX DETERMINATION | – | 74 | False declaration by the recipient of a supply |
| ELEVEN – [***] TAX DETERMINATION | – | 75 | False statement by supplier |
| ELEVEN – [***] TAX DETERMINATION | – | 76 | Grant of tax benefit or its negation |
| ELEVEN – [***] TAX DETERMINATION | – | 77 | Admissibility of tax determination notice |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 78 | Value Added Tax Authority and officers thereof |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 79 | Duties and responsibilities of the VAT Authority |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 80 | Power of the Board to amend or alter an order or decision of a VAT officer |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 81 | Delegation of Power |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 82 | Assistance to VAT officers |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 83 | Power to enter and search by VAT officers |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 84 | Seizure of goods and disposal thereof |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 85 | Imposition of monetary penalty for [ non-compliances, irregularitiesn or tax evasion ] |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 86 | Monetary limits of the VAT officers in initiating a proceeding for adjudication |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 87 | Power to summons |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 88 | Duties and powers of the Customs Officers |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 89 | Confidentiality |
| TWELVE – VALUE ADDED TAX AUTHORITY | – | 89A | Application of other laws in case of Value Added Tax Act |
| THIRTEEN – AUDIT AND INVESTIGATION | – | 90 | Audit and investigation of a taxpayer’s economic activities |
| THIRTEEN – AUDIT AND INVESTIGATION | – | 90A | Filing of annual audited financial statements |
| THIRTEEN – AUDIT AND INVESTIGATION | – | 91 | Powers of the VAT officers |
| THIRTEEN – AUDIT AND INVESTIGATION | – | 92 | Supervised supply, observation and surveillance |
| THIRTEEN – AUDIT AND INVESTIGATION | – | 93 | Multiple departmental audits |
| THIRTEEN – AUDIT AND INVESTIGATION | – | 94 | Special audit |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 95 | Recovery of arrear tax |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 96 | Power of VAT officer under the Code of Civil Procedure |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 97 | Change in jurisdiction for recovery of arrear tax |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 98 | Disposal of money or security recovered |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 99 | Government lien on the immovable property of the defaulting taxpayer and attachment thereof |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 100 | Seizure of goods, sale of such goods and disposal of the saleproceeds thereof |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 101 | Liabilities and obligations of the representative |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 102 | Responsibilities of receivers |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 103 | Liability of directors or entrepreneurs of any company or association of persons or of property development joint venture |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 104 | Continuity of partnerships or unincorporated associations |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 105 | Death or insolvency of a taxpayer |
| FOURTEEN – RECOVERY OF ARREAR TAX | – | 106 | Payment of arrear tax by instalments |
| FIFTEEN – MAINTENANCE OF FORMS, NOTICES, AND RECORDS | – | 107 | Keeping of records and accounts |
| FIFTEEN – MAINTENANCE OF FORMS, NOTICES, AND RECORDS | – | 108 | Authentication of forms, notices and documents |
| FIFTEEN – MAINTENANCE OF FORMS, NOTICES, AND RECORDS | – | 109 | Service of notices |
| FIFTEEN – MAINTENANCE OF FORMS, NOTICES, AND RECORDS | – | 110 | Authenticity of documents |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 111 | Offences relating to VAT registration certificate or turnover tax certificate and tax invoice, and punishment thereof. |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 112 | Offence and punishment relating to false or misleading statement or description |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 113 | Offence and punishment for obstructions |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 114 | Investigation, trial and appeal of the offence |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 115 | Additional Power of the Judicial Magistrate or the Metropolitan Magistrate |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 116 | Offence committed by any company, association of persons or property development joint venture |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 117 | Abettor of offence |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 118 | Prior approval before filing a case |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 119 | Compoundability of the offences |
| SIXTEEN – OFFENCE, TRIAL AND PUNISHMENT | – | 120 | Fine additional to the tax payable |
| SEVENTEEN – APPEALS AND REVISIONS | – | 121 | Appeal to Commissioner (Appeal). |
| SEVENTEEN – APPEALS AND REVISIONS | – | 122 | Appeal to Appellate Tribunal |
| SEVENTEEN – APPEALS AND REVISIONS | – | 123 | Burden of proof in a proceeding |
| SEVENTEEN – APPEALS AND REVISIONS | – | 124 | Appeal to the High Court Division |
| SEVENTEEN – APPEALS AND REVISIONS | – | 125 | Alternative dispute resolution |
| EIGHTEEN – MISCELLANEOUS | – | 126 | Exemption |
| EIGHTEEN – MISCELLANEOUS | – | 126A | Giving rewards and performance incentives |
| EIGHTEEN – MISCELLANEOUS | – | 127 | Imposition of interest on payable tax |
| EIGHTEEN – MISCELLANEOUS | – | 127A | Power to write off government dues |
| EIGHTEEN – MISCELLANEOUS | – | 127B | Determination time and manner of payment of tax in case of certain goods or services |
| EIGHTEEN – MISCELLANEOUS | – | 128 | Online performance of functions, filing of return and payment of tax, etc |
| EIGHTEEN – MISCELLANEOUS | – | 129 | Bar to the lodgement of suits in the Court |
| EIGHTEEN – MISCELLANEOUS | – | 129A | Protection of acts done in good faith |
| EIGHTEEN – MISCELLANEOUS | – | 130 | Appointment of VAT Consultant |
| EIGHTEEN – MISCELLANEOUS | – | 131 | Correction of clerical mistakes, etc |
| EIGHTEEN – MISCELLANEOUS | – | 132 | Certified copy of documents |
| EIGHTEEN – MISCELLANEOUS | – | 133 | Issuance of VAT clearance certificate |
| EIGHTEEN – MISCELLANEOUS | – | 134 | Acts to be done through a private organisation |
| EIGHTEEN – MISCELLANEOUS | – | 135 | Power to make rules |
| EIGHTEEN – MISCELLANEOUS | – | 135A | Determination of uniform and allowances of VAT officers and employees |
| EIGHTEEN – MISCELLANEOUS | – | 136 | Publication of translated English text |
| EIGHTEEN – MISCELLANEOUS | – | 137 | Repeal and savings |
| EIGHTEEN – MISCELLANEOUS | – | 138 | Tax accounting during transition |
| EIGHTEEN – MISCELLANEOUS | – | 139 | Agreements entered into after the introduction of this Act |
