রিটার্ন দাখিলের প্রমাণ দাখিলের বাধ্যবাধকতা

(l) Notwithstanding anything contained in this Act, a person shall file proof of filing of return in the cases mentioned in sub-section (3).

(2) “evidence of filing return” shall of mean —

(a)certificate of filing of return or acknowledgment receipt; orhg

(b)System generated certificate containing Taxpayer’s Name, TIN and Tax Year; or

(c)Certificate issued by the Deputy Commissioner of Taxes containing name, TIN and tax year of the taxpayer.

(3) “Proof of Filing of Return” shall be filed in the following fields, namely: -

(i)Subject to not having taxable income in taking loans of more than 20 (twenty) lakh taka;

(ii)Being a director or sponsor shareholder of a company;

(iii)To obtain and maintain import registration certificate or export registration certificate;

(iv)To obtain and renew trade license in city corporation or local authority area

(v) To obtain registration of cooperative societies;

(vi)to be registered surveyors of general insurance and to obtain and renew licenses;

(vii)To register sale or lease or transfer or deed or deed of sale or lease or transfer often (ten) lakh taka of land, building or apartment in city corporation, municipality and cantonment board area;

(viii)To obtain and maintain credit cards;

(ix)To obtain and maintain membership of any recognized professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or as a similar professional;

(x)To maintain the license or, as the case may be, appointment as Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act, 1974 (Act No.LII of 1974), Hindu Marriage Registrar under the Hindu Marriage Registration Act, 2012 (Act No. 40 of 2012) and Registrar under the Special Marriage Act, 1872 (Act No. Ill of 1872);

(xi)To obtain and maintain membership of trade bodies; or professional bodies;

(xii)Obtaining and renewing drug licenses, fire licenses, environmental clearances, BSTI licenses and clearances;

(xiii) to obtain and maintain commercial and industrial gas connections in any area and to obtain and maintain residential gas connections in City Corporation areas;

(xiv) To obtain and maintain survey certificates of any type of vessels operated for hire including launches, steamers, fishing trawlers, cargo, coasters, cargo and dune barges;

(xv) Obtaining and renewing a brick production permit from the Department of Environment or the office of the District Commissioner;

(xvi) Enrollment of child or pet in English medium school located in City Corporation, District Headquarter or Municipality;

(xvii)To obtain or maintain electricity connection in City Corporation or Cantonment Board areas;

(xviii)To obtain and maintain agency or distributorship of the Company;

(xix)To obtain and maintain firearms licenses;

(xx)Opening of letter of credit for importation;

(xxi)Opening a post office savings account of 5 (five) lakh taka;

(xxii)To open and maintain a bank account with a credit balance of 10 (ten) lakh taka;

(xxiii)5 (five) lakh taka in purchase of savings certificates;

(xxiv)To participate in municipal, upazila, Zilla parishad, city corporation or national parliament elections; 

(xxv)to participate in share economy activities by providing motor vehicles, space or place, accommodation or other resources;

(xxvi)in receipt of salaries and allowances of persons working in managerial or administrative or supervisory positions in production activities;

(xxvii)In receipt of salaries and allowances of public servants;

(xxviii)in respect of receipt of commission, fee or any other amount by mobile banking or electronic money transfer and mobile phone account recharge;

(xxix)In receipt of any payment by the resident from any company for advisory or consultancy services, catering services, event management services, manpower supply, security supply services;

(xxx)In receiving any amount above 16,000 (sixteen thousand) taka per month from the government through monthly payment order or MPO;

(xxxi)Registration or renewal of certificate of insurance company;

(xxxii)During registration, change of ownership or renewal of fitness of motor vehicles other than two-wheeler or three-wheeler;

(xxxiii)To waive foreign grants in favor of NGOs registered with the Bureau of NGO Affairs or micro-credit organizations licensed by the Microcredit Regulatory Authority;

(xxxiv)selling goods or services using digital platforms to consumers located in Bangladesh.

(xxxv)In case of application for membership a club registered under the Companies Act, 1994 (Act No. 18 of 1994) and the Societies Registration Act, 1860 (Act No. XXI of 1860);

(xxxvi) When submitting tender documents by the resident for the purpose of supply of goods execution of contract or provision of services; 

(xxxvii)When accepting the supply of any goods or services by any company or firm;

(xxxviii)While submitting the bill of entry for the purpose of import or export of goods;

(xxxix)While submitting the building construction design for approval to the Rajdhani Unnayan Kartripakkha (RAJUK), Chattogam Development Authority (CDA), Khulna Development Authority (KDA), Rajshahi Development Authority (RDA), Gazipur Development Authority, Cox's Bazar Development Authority or similar authorities constituted by the Government from time to time or the City Corporation or other concerned authorities of the municipality;

(xl) To register, license or enroll and maintain as a vendor or deed writer of stamps, coat fees and cartridge paper;

(xli)To open and maintain bank accounts of trusts, funds, foundations, NGOs, microcredit organizations, societies and cooperative societies;

(xlii)of the house owner while renting or leasing the house in the city corporation area by a specified person;

          (xliii) of the supplier or service provider when accepting the supply of goods or services by a particular person;

          (xliv) During obtaining and renewal of licenses of hotels, restaurants, motels, hospitals, clinics, diagnostic centers;

          (xlv) While availing any services in Community Centre, Convention Hall or similar located in the City Corporation area.”

(4) The Board may, by general or special order, exempt any person from filing proof of return.

(5) Verification of any nomination, or application, approval of any license, certificate, membership, permit, admission, approval of agency or distributorship, approval of loan, issuance of credit card, approval of connection or operation, execution of registration in cases where proof of filing of return is mandatory or the person responsible for the payment shall refrain from any verification,  approval, permission, sanction, issue, discount,  execution or payment without filing proof of filing of the return.

(6) The person to whom the proof of return is to be submitted shall the correctness of the proof of return filed in the manner prescribed by the Board.

(7) In cases where proof of filing of return is mandatory, the person responsible for verifying any nomination, nomination or application, granting any license, certificate, membership, permit, admission, approval of agency or distributorship, sanction of loan, issue of credit card, approval of connection or operation, execution of registration or payment shall ensure the filing of proof of filing of return and verify the authenticity of proof of filing of return filed. In case of failure, the Deputy Commissioner of Taxes can impose a fine of not more than 10 (ten) lakh taka on the responsible person.

(8) A penalty under this section shall not be imposed without giving an opportunity of a reasonable hearing.

(9) A natural person, other than any person incorporated, registered or constituted under any law or instrument having legal capacity, shall file a certificate containing name and TIN in lieu of filing proof of return in the following years-

(i)    year of incorporation, registration or formation; and

(ii)  Year following the year of incorporation, registration or formation.

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