We have prepared this Handbook for the guidance of our clients and contacts. This Handbook incorporates many of the important provisions of the Income Tax Ordinance 1984 as amended up to the Finance Act 2022 and major changes brought in by the Finance Act 2022 in respect of the Value Added Tax and Supplementary Duty Act 2012 and Rules 2016.

The information contained in this Handbook is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate information at the time of preparation, there can of course be no assurance that such information would continue to be accurate in the future. No one should act on such information without appropriate professional advice given after an examination of the particular circumstances. This Handbook contains selected aspects of Bangladesh tax provisions and is not intended to be comprehensive.