The abolition and restructuring of the National Board of Revenue (NBR) will be decided in parliament, as four ordinances issued by the interim government are set to be placed as bills in the first sitting on 12 March.
Officials are preparing to table the ordinances, which seek to split the NBR into two separate entities, in the opening session in line with constitutional requirements.
Mutasim Billah Faruqui, NBR member for Tax Policy, told TIMES of Bangladesh that the ordinances must be placed before parliament to remain valid.
“Preparations will begin next week, and the bills will be presented in the first session,” he said.
He said lawmakers would determine whether the NBR would be divided into two bodies under the proposed framework or retained in its current form.
The interim government issued four ordinances to abolish the NBR and the Internal Resources Division and to create two new entities — the Revenue Policy Division and the Revenue Management Division.
It argued that housing policy formulation and implementation under one institution was weakening accountability and efficiency, and that separation would strengthen transparency and performance.
The move stalled after strong objections from a section of the administration cadre, who said the proposed structure could upset administrative balance.
Administration cadre officials have filed writ petitions in the High Court to block implementation, and the matter remains pending.
Under the constitution, an ordinance must be placed before parliament within a stipulated period and approved; failing which, it lapses.
Accordingly, the restructuring bills will be tabled in the first session of the 13th parliament, with NBR officials finalising the draft legislation.
If passed, the existing NBR structure will be scrapped and the new framework enforced.
If rejected, the ordinances will lapse and the NBR will continue under its previous structure.
On 12 May last year, on the advice of the International Monetary Fund, the interim government first issued an ordinance abolishing the NBR and the Internal Resources Division and establishing the two new divisions.
NBR officials subsequently launched protests, alleging dominance of the administration cadre in the proposed set-up.
The government amended and reissued the ordinance and later promulgated three additional ordinances on income tax, value-added tax and customs to operationalise the overhaul.
During the two-month protest, more than 1,500 officials and employees were transferred or reassigned on disciplinary grounds.
Thirty-four officials, including four senior officers, were sent on compulsory retirement.
Around 40 officials and employees were suspended, and more than 20 were named in cases filed by the Anti-Corruption Commission.
