New Ordinance Sets Deadlines for VAT Return Filing

Under the new rules, most registered and enlisted individuals or organisations must submit their returns within 15 days after the end of each tax period. Government, semi-government and autonomous organisations, banks, insurance companies and taxpayers submitting zero returns will have 20 days.

The Value Added Tax and Supplementary Duty (Amendment) Ordinance, 2026 was published in an extraordinary issue of the Bangladesh Gazette on October 14.

If the 15th day falls on a government holiday, the return may be submitted on the next working day. The National Board of Revenue (NBR) may also extend the deadline in the public interest without imposing interest or penalties.

The ordinance also requires VAT returns to include information about supplementary duty payments. In addition, the NBR may order selected registered or enlisted taxpayers to file their returns electronically.