National Board of Revenue (NBR) has officially released the Authentic English Text of the nation’s three revenue laws through official gazette notifications.
This initiative fulfills a persistent demand from the domestic and international business community, professionals, and policy researchers.
This encompasses the Value Added Tax and Supplementary Duty Act, 2012, the Customs Act, 2023, and the Income Tax Act, 2023.
For years, the lack of certified English translations of these acts and their corresponding rules had posed significant challenges for local and foreign investors, as well as academic and professional bodies.
A press release from the NBR highlighted that international investors, in particular, depend on precise English legal texts to analyse a country’s fiscal framework before committing capital. The absence of such authoritative versions frequently led to misunderstandings and obstructed thorough investment evaluations, the release stated.
The two new legislations — the Income Tax Act, 2023, replacing the Income Tax Ordinance of 1984, and the Customs Act, 2023, superseding the Customs Act, 1969 had intensified the call for their official English translations, alongside that of the existing VAT law.
Detailing the process, the NBR noted that dedicated officers from its Income Tax and Customs cadres undertook the protracted task of drafting the English versions. These preliminary drafts were subjected to multiple tiers of examination by specialised review committees before being dispatched to the Legislative Division for comprehensive legal vetting.
Following a review and the provision of essential recommendations, the Legislative Division finalised the vetting process and subsequently forwarded the texts for publication as government gazette notifications by the BG Press.
The official publication details are as follows
The Authentic English Text of the Income Tax Act, 2023, was gazetted on 16 October 2025 under SRO No 404-Law/2025.
Subsequently, on 13 November 2025, the English version of the Value Added Tax and Supplementary Duty Act, 2012, was published under SRO No. 440-Law/2025/326-Mushak, and the Authentic English Text of the Customs Act, 2023, was issued under SRO No 441-Law/2025.
Earlier, the English version of the Value Added Tax and Supplementary Duty Rules, 2016, was published on 10 November 2025 under SRO No 439-Law (Translation)/2025.
The NBR is of the firm view that the issuance of these English texts will eradicate existing ambiguities and guarantee clarity in the application of revenue laws.
With readily accessible and authoritative English versions, domestic and international investors and taxpayers alike will be able to comprehend legal stipulations with greater precision, a development anticipated to fortify trust in Bangladesh’s tax and customs administration.
This strategic step is projected to contribute significantly to fostering a more transparent and investment-friendly climate within the country.
The NBR has extended its heartfelt appreciation to the serving and former officers of the Income Tax and Customs cadres whose professional commitment and diligence were instrumental in preparing the translations.
It also acknowledged the crucial technical and financial assistance provided by the World Bank and other development partners, which facilitated the completion of this vital undertaking.
