The National Board of Revenue (NBR) has made it mandatory for individual taxpayers to file income tax returns online. The decision was announced through a special order signed by NBR Chairman Md Abdur Rahman Khan on Sunday (August 3).
However, expatriate Bangladeshis, senior citizens aged 65 or above, persons with disabilities or special needs (with certification), and legal representatives of deceased taxpayers will be exempt from this requirement. These four categories may still opt to file their returns online if they choose.
The order further states that if any regular taxpayer is unable to submit their return through the e-return system due to technical issues, they must apply in writing—citing valid reasons—to the concerned Deputy Commissioner of Taxes by October 31, 2025. Upon approval from the Additional or Joint Commissioner of Taxes, they may be allowed to submit paper returns.
Invoking the authority under Section 328(Cha) of the Income Tax Act 2024, the NBR has made online return filing mandatory for all regular individual taxpayers starting August 4, except in the aforementioned cases.
Last year, online return filing was made compulsory for all government employees in Dhaka, Narayanganj, and Gazipur, as well as for officers of scheduled banks and certain large companies.
Earlier this year, the NBR had announced that e-return submission would be made mandatory for all taxpayers by mid-2025.
On March 27, the NBR chairman said at an event that of the 1.45 crore TIN holders, only 45 lakh had submitted their returns.