Dhaka: The National Board of Revenue (NBR) has exempted foreign nationals working in Bangladesh from the requirement to file income tax returns online. This measure is part of a broader initiative aimed at facilitating ease of compliance for specific taxpayer groups.
According to Bangladesh Sangbad Sangstha, this exemption increases the total number of categories not required to file compulsory electronic returns to five. The previously exempted categories include senior citizens aged 65 years or above, individuals with physical challenges or special needs (subject to valid certification), Bangladeshi taxpayers residing abroad, and legal representatives filing on behalf of deceased taxpayers.
A special order, issued and signed by NBR Chairman Md Abdur Rahman Khan, outlines these exemptions. While the government mandated online submission of income tax returns for all individual taxpayers starting August 3, the NBR clarified that the exempted categories retain the option to file returns online if they choose.
The order further specifies that individual taxpayers, who do not fall under the exempted categories and encounter technical difficulties with the e-return registration, may apply for traditional submission. These applications need to be submitted to the concerned Deputy Tax Commissioner by October 31, 2025, with valid reasons. Upon approval by an Additional or Joint Tax Commissioner, these taxpayers will be allowed to submit their returns in paper form.