পরিসম্পদ ও দায়ের বিবরণী দাখিল

(1) Subject to the other provisions of this section, every natural person taxpayer shall compulsorily file a return of assets and liabilities if such person—

(a) owns a total property of more than 50 (fifty) lakhs of taka as on the last date of the income year; or

(b) owns a motor vehicle at any time during the income year; or (c) invests in house property or apartment in the relevant income year within the City Corporation area; or

(d) owns any asset abroad at any time during the income year; or

(e) A shareholder is a director of a company.

Provided, however, that all public servants shall compulsorily file the assets and liabilities.

(2) Every resident Bangladeshi natural person taxpayer shall file in his return all assets and liabilities situated in Bangladesh and outside Bangladesh.

(3) Every non-resident Bangladeshi natural person taxpayer shall file in his return all assets and liabilities situated in Bangladesh.

(4) Every such foreign natural person taxpayer who is not a Bangladeshi shall file in his return all assets and liabilities situated in Bangladesh.

(5) A natural person may voluntarily file the assets and returns even if it is not mandatory for a natural person to file the assets and returns under sub-section (1).

(6) In the assets and returns of a natural person taxpayer, the assets and returns of the spouse or minor children of the concerned person shall also be filed if they do not have separate TINs.

(7) The Excise Commissioner may, by notice in writing, require any person to file a statement of assets and liabilities for any income year if—

(a) the said person has not filed the statement of assets and liabilities in the relevant income year; or

(b) the said assets and returns appear to be necessary for determining the tax liability of the said taxpayer for the relevant income year.

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