| I – PRELIMINARY | | 2 | Short title and commencement |
| I – PRELIMINARY | | 1 | Definitions |
| I – PRELIMINARY | | 3 | Overriding effect of the Act |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 4 | Persons eligible to be VAT registered |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 5 | Registration |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 6 | Procedure of VAT registration |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 7 | Publication and preservation of list of registered persons |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 8 | Voluntary VAT registration |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 9 | Cancellation of VAT registration |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 10 | Persons eligible for enlistment and enlisting |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 11 | Cancellation of enlistment |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 12 | Registration or enlistment [* * *] of persons eligible for registration for enlistment on his own initiative |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 13 | Responsibility of a registered or enlisted person to display certificate |
| II – VAT REGISTRATION AND TURNOVER TAX ENLISHMENT | | 14 | Responsibility of a registered or enlisted person to notify the changed information |
| III – IMPOSITION OF VAT | | 15 | Imposition of VAT |
| III – IMPOSITION OF VAT | | 16 | Persons liable to pay value added tax |
| III – IMPOSITION OF VAT | | 17 | Supply made in Bangladesh |
| III – IMPOSITION OF VAT | | 18 | Registered Supplier and recipient of supply |
| III – IMPOSITION OF VAT | | 19 | VAT Agent of non-residents person |
| III – IMPOSITION OF VAT | | 20 | Reverse charged tax collection from the recipient for imported services |
| III – IMPOSITION OF VAT | | 21 | Zero-rated supply |
| III – IMPOSITION OF VAT | | 22 | Land located outside Bangladesh |
| III – IMPOSITION OF VAT | | 23 | Supply of goods for export |
| III – IMPOSITION OF VAT | | 24 | Supply of zero-rated service |
| III – IMPOSITION OF VAT | | 25 | Travel Agent and tour operator |
| III – IMPOSITION OF VAT | | 26 | Exempted supply or exempted import |
| IV – MANNER OF VAT COLLECTION | Part A – In Case of Imports | 27 | Method of VAT collection on taxable import |
| IV – MANNER OF VAT COLLECTION | Part A – In Case of Imports | 28 | Determination of VAT imposable base value of taxable import |
| IV – MANNER OF VAT COLLECTION | Part A – In Case of Imports | 29 | Determination of value of re-imported goods |
| IV – MANNER OF VAT COLLECTION | Part A – In Case of Imports | 30 | Import for export |
| IV – MANNER OF VAT COLLECTION | Part A – In Case of Imports | 31 | Payment of advance tax during import and adjustment |
| IV – MANNER OF VAT COLLECTION | Part B – In Case of General Supply | 32 | Determination of value of taxable supply |
| IV – MANNER OF VAT COLLECTION | Part B – In Case of General Supply | 32A | Explanation by the Board |
| IV – MANNER OF VAT COLLECTION | Part B – In Case of General Supply | 33 | Time of payment of VAT on taxable supply |
| IV – MANNER OF VAT COLLECTION | Part B – In Case of General Supply | 34 | Progressive or periodic supply |
| IV – MANNER OF VAT COLLECTION | Part B – In Case of General Supply | 35 | Supply of multiple types of goods and services in a single invoice |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 36 | Sale of an establishment as a going concern |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 37 | Rights, options and vouchers |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 38 | Supply of prepaid telecommunications products or services |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 39 | Lottery, lucky draw, housie, raffle draw and similar undertakings |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 40 | Value of in-kind benefits instead of cash money given to an employee or officer |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 41 | Lay-by sales |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 42 | Cancelled transactions |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 43 | Sale of property to pay off a debt |
| IV – MANNER OF VAT COLLECTION | Part C – In Case of Special Supply | 44 | Vending machine |
| V – ASSESSMENT OF NET TAX PAYABLE BY THE TAXPAYER AND PAYMENT THEREOF | | 45 | Method of assessing net tax payable on supply and payment thereof |
| V – ASSESSMENT OF NET TAX PAYABLE BY THE TAXPAYER AND PAYMENT THEREOF | | 46 | Input tax credit |
| V – ASSESSMENT OF NET TAX PAYABLE BY THE TAXPAYER AND PAYMENT THEREOF | | 47 | Partial input tax credit |
| V – ASSESSMENT OF NET TAX PAYABLE BY THE TAXPAYER AND PAYMENT THEREOF | | 48 | Adjustments |
| V – ASSESSMENT OF NET TAX PAYABLE BY THE TAXPAYER AND PAYMENT THEREOF | | 49 | Tax withheld at source and increasing adjustment by withholding entity |
| V – ASSESSMENT OF NET TAX PAYABLE BY THE TAXPAYER AND PAYMENT THEREOF | | 50 | Decreasing adjustment by the supplier after tax withheld at source |
| VI – INVOICE AND DOCUMENTS | | 51 | Tax invoice |
| VI – INVOICE AND DOCUMENTS | | 52 | Credit note and debit note |
| VI – INVOICE AND DOCUMENTS | | 53 | Tax withholding certificate |
| VI – INVOICE AND DOCUMENTS | | 54 | Other provisions relating to tax documents |
| VII – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | | 55 | Imposition of supplementary duty |
| VII – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | | 56 | Persons liable to pay supplementary duty |
| VII – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | | 57 | Supplementary duty imposable value |
| VII – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | | 58 | Special schemes for tobacco and alcoholic goods |
| VII – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | | 59 | Collection of supplementary duty on import |
| VII – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | | 60 | Collection of supplementary duty on supply |
| VII – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | | 61 | Presumed supply of goods subject to supplementary duty |
| VII – IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY | | 62 | Decreasing adjustment for supplementary duty |
| VIII – IMPOSITION AND COLLECTION OF TURNOVER TAX | | 63 | Imposition and collection of turnover tax |
| IX – SUBMISSION OF RETURN AND ITS AMENDMENT | | 64 | Submission of return |
| IX – SUBMISSION OF RETURN AND ITS AMENDMENT | | 65 | Late submission of return |
| IX – SUBMISSION OF RETURN AND ITS AMENDMENT | | 66 | Amendment to return |
| IX – SUBMISSION OF RETURN AND ITS AMENDMENT | | 67 | Submission of complete, additional, or alternative returns |
| X – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUND | | 68 | Carry forward and refund of negative net amount |
| X – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUND | | 69 | Refund without carrying forward of negative net amount of money |
| X – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUND | | 70 | Application of the refunded money |
| X – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUND | | 71 | Refund of taxes paid by diplomatic and other international organizations |
| X – CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUND | | 72 | Refund or adjustment of taxes paid in excess |
| XI – [***] TAX DETERMINATION | | 73 | Tax determination |
| XI – [***] TAX DETERMINATION | | 74 | False declaration by recipient of supply |
| XI – [***] TAX DETERMINATION | | 75 | False statement by supplier |
| XI – [***] TAX DETERMINATION | | 76 | Grant of tax benefit or negation |
| XI – [***] TAX DETERMINATION | | 77 | Admissibility of tax determination notice |
| XII – VALUE ADDED TAX AUTHORITY | | 78 | Value Added Tax Authority and officers thereof |
| XII – VALUE ADDED TAX AUTHORITY | | 79 | Duties and responsibilities of the VAT Authority |
| XII – VALUE ADDED TAX AUTHORITY | | 80 | Power of the Board to amend or alter an order or decision of VAT officer |
| XII – VALUE ADDED TAX AUTHORITY | | 81 | Delegation of Power |
| XII – VALUE ADDED TAX AUTHORITY | | 82 | Assistance to VAT officers |
| XII – VALUE ADDED TAX AUTHORITY | | 83 | Power to enter and search by VAT officers |
| XII – VALUE ADDED TAX AUTHORITY | | 84 | Seizure of goods and disposal thereof |
| XII – VALUE ADDED TAX AUTHORITY | | 85 | Imposition of penalty [for non-compliance, irregularity or evasion of tax] |
| XII – VALUE ADDED TAX AUTHORITY | | 86 | Monetary limits of VAT officers in initiating proceedings for adjudication |
| XII – VALUE ADDED TAX AUTHORITY | | 87 | Power to summon |
| XII – VALUE ADDED TAX AUTHORITY | | 88 | Powers and functions of Customs Officers |
| XII – VALUE ADDED TAX AUTHORITY | | 89 | Confidentiality |
| XII – VALUE ADDED TAX AUTHORITY | | 89A | Application of other laws in the matter of Value Added Tax Act |
| XIII – AUDIT AND INVESTIGATION | | 90 | Audit and investigation of taxpayer’s economic activities |
| XIII – AUDIT AND INVESTIGATION | | 90A | Submission of annual audited financial statements |
| XIII – AUDIT AND INVESTIGATION | | 91 | Powers of the VAT officers |
| XIII – AUDIT AND INVESTIGATION | | 92 | Supervised supply, observation and surveillance |
| XIII – AUDIT AND INVESTIGATION | | 93 | Multiple departmental audits |
| XIII – AUDIT AND INVESTIGATION | | 94 | Special audit |
| XIV – RECOVERY OF ARREAR TAX | | 95 | Recovery of arrear tax |
| XIV – RECOVERY OF ARREAR TAX | | 96 | Power of VAT officer under the Code of Civil Procedure |
| XIV – RECOVERY OF ARREAR TAX | | 97 | Change in jurisdiction for recovery of arrear tax |
| XIV – RECOVERY OF ARREAR TAX | | 98 | Disposal of money or security recovered |
| XIV – RECOVERY OF ARREAR TAX | | 99 | Government lien on the immovable property of the defaulting taxpayer and attachment thereof |
| XIV – RECOVERY OF ARREAR TAX | | 100 | Seizure of goods, sale of such goods and disposal of the sale proceeds thereof |
| XIV – RECOVERY OF ARREAR TAX | | 101 | Liabilities and obligations of the representative |
| XIV – RECOVERY OF ARREAR TAX | | 102 | Responsibilities of receivers |
| XIV – RECOVERY OF ARREAR TAX | | 103 | Liabilities of company or association of persons or director of joint venture for property development or entrepreneur |
| XIV – RECOVERY OF ARREAR TAX | | 104 | Continuity of partnerships or unincorporated associations |
| XIV – RECOVERY OF ARREAR TAX | | 105 | Declaration of death or insolvency of a taxpayer |
| XIV – RECOVERY OF ARREAR TAX | | 106 | Payment of arrear tax by installments |
| XV – MAINTENANCE OF FORM, NOTICE AND RECORDS | | 107 | Keeping records and accounts |
| XV – MAINTENANCE OF FORM, NOTICE AND RECORDS | | 108 | Authentication of forms, notices and documents |
| XV – MAINTENANCE OF FORM, NOTICE AND RECORDS | | 109 | Service of notices |
| XV – MAINTENANCE OF FORM, NOTICE AND RECORDS | | 110 | Authenticity of documents |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 111 | Offences relating to VAT registration certificate or turnover tax certificate and tax invoice, and punishment thereof |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 112 | Offence and punishment relating to false or misleading statement or description |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 113 | Offence and punishment for obstructions |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 114 | Investigation, trial and appeal of the offence |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 115 | Additional Power of the Judicial Magistrate or the Metropolitan Magistrate |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 116 | Offence committed by any company, association of persons or property development joint venture |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 117 | Abettor of offence |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 118 | Prior approval before filing a case |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 119 | Compounding of offence |
| XVI – OFFENCE, TRIAL AND PUNISHMENT | | 120 | Fine additional to the tax payable |
| XVII – APPEALS AND REVISIONS | | 121 | Appeal to Commissioner (Appeal) |
| XVII – APPEALS AND REVISIONS | | 122 | Appeal to Appellate Tribunal |
| XVII – APPEALS AND REVISIONS | | 123 | Burden of proof in a proceeding |
| XVII – APPEALS AND REVISIONS | | 124 | Appeal to the High Court Division |
| XVII – APPEALS AND REVISIONS | | 125 | Alternative dispute resolution |
| XVIII – MISCELLANEOUS | | 126 | Exemption |
| XVIII – MISCELLANEOUS | | 126A | Granting reward and efficiency incentive |
| XVIII – MISCELLANEOUS | | 127 | Imposition of interest on payable tax |
| XVIII – MISCELLANEOUS | | 127A | Power to write off government dues |
| XVIII – MISCELLANEOUS | | 127B | Determination of time and method of tax payment in case of certain goods or services |
| XVIII – MISCELLANEOUS | | 128 | Performance of functions online, filing of return and payment of tax, etc |
| XVIII – MISCELLANEOUS | | 129 | Bar to the lodgement of suits in the Court |
| XVIII – MISCELLANEOUS | | 129A | Protection of activities done in good faith |
| XVIII – MISCELLANEOUS | | 130 | Appointment of VAT Consultant |
| XVIII – MISCELLANEOUS | | 131 | Correction of clerical mistakes, etc |
| XVIII – MISCELLANEOUS | | 132 | Certified copy of documents |
| XVIII – MISCELLANEOUS | | 133 | Issuance of VAT clearance certificate |
| XVIII – MISCELLANEOUS | | 134 | Acts to be performed through a private organization |
| XVIII – MISCELLANEOUS | | 135 | Power to make rules |
| XVIII – MISCELLANEOUS | | 135A | Determination of uniform and allowance thereof of the VAT Officials and employees |
| XVIII – MISCELLANEOUS | | 136 | Publication of translated English text |
| XVIII – MISCELLANEOUS | | 137 | Repeal and savings |
| XVIII – MISCELLANEOUS | | 138 | Tax accounting during transition |
| XVIII – MISCELLANEOUS | | 139 | Agreements entered into after the commencement of this Act |
