In Bangladesh, individual taxpayers are required to submit their income tax returns between July 1 and November 30 each year. According to the National Board of Revenue (NBR), anyone with an annual income above Tk3.5 lakh must pay income tax. For women and citizens aged 65 or older, the tax-free income limit is Tk4 lakh, while for war-injured freedom fighters, it is Tk5 lakh.

Tax obligations may also arise from prior tax assessments, urban housing ownership, car ownership, professional memberships, business operations, or participation in tenders and elections. Registered companies and NGOs are also subject to the same requirement.

Anyone holding a Taxpayer Identification Number (TIN) must submit a tax return, even if they do not have taxable income. In such cases, a zero return can be filed. Failure to submit may lead to fines or legal consequences.

Required Documents

To file returns, taxpayers should prepare:

• eTIN certificate
  
• Photocopy of National ID (NID)
  
• Current address details
  
• Previous year’s return documents
  
• Information on investments, assets, and certificates for tax-free income (if applicable)
  

Steps for Filing Returns Online

1. Obtain TIN Certificate:
All Bangladeshi citizens with a TIN must file returns annually. After turning 18, obtaining a TIN is mandatory. Each taxpayer is assigned a tax region, and returns can be submitted online or at the regional tax office.

2. Register for e-Return:
Go to the NBR website, select the e-Return section, and click Sign Up. Enter your TIN, NID-linked mobile number, and verify using an OTP. Then set a password to access the e-Return system.

3. Submit e-Return:
Log in with your TIN and password. Select Return Submission and fill in details on income, assets, expenses, and tax payments.

4. Download Receipt:
After submission, a confirmation message with a reference ID will appear. Download or print the receipt for your records or submit it physically at the tax office if needed.

Following these steps ensures compliance with tax regulations and helps avoid unnecessary penalties.