National Board of Revenue

The National Board of Revenue (NBR) (Bengali: জাতীয় রাজস্ব বোর্ড) is the Central Authority for Tax Administration in Bangladesh. It is a Statutory Authority attached with the Internal Resources Division of Ministry of Finance. NBR is the Authority for Tax Policies and Tax Laws in Bangladesh.^[1][2] NBR collects almost 97% of Tax Revenue and almost 85% of total Revenue for the Government of Bangladesh.^[3]

National Board of Revenue

Abbreviation	NBR
Formation	1972
Type	Tax Administration
Legal status	Active
Purpose	Income Tax, Vat & Customs Administration
Headquarters	Agargaon, Dhaka, Bangladesh
Coordinates	23.7357°N 90.4089°E / 23.7357; 90.4089
Official language	Bangla and English
Chairman	Md Abdur Rahman Khan
Parent organization	Ministry of Finance
Staff	3434 officers and 10195 supporting staff positions
Website	www.nbr.gov.bd

The Customs, Excise and VAT Appellate Tribunal is a tribunal under the National Board of Revenue established in 1995.^[4][5]

History

The National Board of Revenue was established in 1972 through the National Board of Revenue Order, 1972. Later, the structure of the National Board of Revenue was amended through Act No 12 of 2009.^[1]

Chairman of the National Board of Revenue, Badiur Rahman, retired following his transfer by the caretaker government which he said was due to his failure to please his masters in October 2007.^[6]

The National Board of Revenue provided Carnet de Passage for tourists despite Bangladesh not being a signatory to the relevant United Nations treaties.^[7]

In February 2018, Bangladesh High Court ordered the National Board of Revenue to unfreeze the accounts of Robi.^[8] The National Board of Revenue raised 124.4 billion BDT from taxes on fuel.^[9] The National Board of Revenue sought taxes from Facebook, Google, and YouTube following requests by Newspaper Owners' Association of Bangladesh.^[10]

The server of the National Board of Revenue was breached in 2022 to release cargo in Chittagong Port.^[11][12]

In October 2023, the National Board of Revenue failed to impress the International Monetary Fund with its plan to raise taxes.^[13] The National Board of Revenue has around ten thousand cases in courts concerning 215 billion BDT in taxes.^[14]

List of chairmen

No.	Name	Start date	End date	Ref
1.	Nurul Islam	28 January 1972	10 March 1972	[15]
2.	Kofil Jddin Mahmud	11 March 1972	12 October 1973	[15]
3.	M. Wazed Ali Khan	12 October 1973	19 March 1974	[15]
4.	K. M. Moshraff Hossain	19 March 1974	14 February 1980	[15]
5.	A. K. Azizul Haque	14 February 1980	31 December 1982	[15]
6.	S. B. Chowdhury	1 January 1983	13 July 1987	[15]
7.	A. K. M. Aminul Haque Chowdhury	14 July 1987	1 July 1989	[15]
8.	Ekram Hossain	1 July 1989	31 July 1990	[15]
9.	A. K. M. Aminul Haque Chowdhury	1 August 1990	30 December 1992	[15]
10.	Nurul Husain Khan	19 January 1991	29 April 1992	[15]
11.	A. K. M. Mosiur Rahman	2 May 1992	12 February 1993	[15]
12.	Akbar Ali Khan	18 February 1993	27 November 1995	[15]
13.	Sadat Hussain	27 November 1995	12 February 1997	[15]
14.	Shah Abdul Hannan	12 February 1997	15 February 1998	[15]
15.	Saiful Islam Khan	15 February 1998	15 March 1998	[15]
16.	A. K. M. Mosiur Rahman	15 March 1998	5 August 1998	[15]
17.	Abdul Muyeed Chowdhury	5 August 1998	31 July 2000	[15]
18.	Zakir Ahmed Khan	1 August 2000	10 July 2001	[15]
19.	Shoaib Ahmed	10 July 2001	9 September 2003	[15]
20.	Khairuzzaman Chowdhury	9 September 2003	6 July 2006	[15]
21.	Md. Abdul Karim	9 July 2006	6 December 2006	[15]
22.	A. F. M. Solaiman Chowdhury	10 December 2006	28 December 2006	[15]
23.	Sheikh A. K. Motahar Hossain	9 January 2007	22 October 2007	[15]
24.	Badiur Rahman	23 January 2007	22 October 2007	[15]
25.	Muhammad Abdul Mazid	22 October 2007	8 April 2009	[15]
26.	Nasiruddin Ahmed	8 April 2009	29 October 2012	[15]
27.	Md. Ghulam Hussain	29 October 2012	8 January 2015	[15]
28.	Md. Nojibur Rahman	12 January 2015	31 December 2017	[15]
29.	Md. Mosharraf Hossain Bhuiyan	4 January 2018	2 January 2018	[15]
30.	Abu Hena Md. Rahmatul Muneem	6 January 2020	14 August, 2024	[15]
31.	Md Abdur Rahman Khan	14 August 2024	Present

Structure

The NBR has one chairperson and eight members - Four for direct tax and four for indirect tax. The secretary of internal resources division acts as the ex-officio chairman of the board. There are 45 departments/directorates under the NBR, of which 25 are related to direct tax and 20 related to indirect tax.^[1]

References

1. "National Board of Revenue - Banglapedia". en.banglapedia.org. Retrieved 12 October 2016.
2. "NBR provides all taxpayers what they need to know". bdnews24.com. Retrieved 12 October 2016.
3. Bhuiyan, Md. Mosharraf Hossain (1 June 2018). "NBR Annual report 2016-17" (PDF).
4. "Customs, Excise & VAT Appellate Tribunal, Dhaka, Bangladesh". Retrieved 23 June 2024.
5. "ACC initiates investigation against NBR's Matiur". Prothomalo. 23 June 2024. Retrieved 23 June 2024.
6. "Irked ex-NBR chief retires". The Daily Star. 23 October 2007. Retrieved 17 March 2024.
7. Parvez, Sohel (3 June 2013). "A mistake that costs NBR Tk 200cr". The Daily Star. Retrieved 17 March 2024.
8. "HC asks NBR to unfreeze Robi's bank accounts". The Daily Star. 28 February 2018. Retrieved 17 March 2024.
9. Suman, Mohammad (16 August 2022). "Petroleum remains NBR's major source of revenue". The Daily Star. Retrieved 17 March 2024.
10. Parvez, Sohel (29 April 2018). "NBR moves to tax Facebook, Google". The Daily Star. Retrieved 17 March 2024.
11. "Why do NBR servers keep getting breached?". The Daily Star. 13 December 2022. Retrieved 17 March 2024.
12. Suman, Mohammad (13 December 2022). "NBR Server Breach: Safeguards not working". The Daily Star. Retrieved 17 March 2024.
13. "IMF mission unimpressed with NBR's collection plan". The Daily Star. 7 October 2023. Retrieved 17 March 2024.
14. "Tk 21,500cr VAT cases pending in courts: NBR". The Daily Star. 7 December 2023. Retrieved 17 March 2024.
15. "National Board of Revenue (NBR), Bangladesh". nbr.gov.bd. Retrieved 17 March 2024.

External links

• Official website