The National Board of Revenue (NBR) has not announced any specific relief measures concerning the deadlines for filing tax returns or remitting tax payments in response to the coronavirus (COVID-19) pandemic.
Section 108A of the Income Tax Ordinance 1984 provides that income tax returns filed by employees are due the next business day after the end of “general holidays,” and considering Bangladesh is currently in a “general holidays” situation because of the pandemic (absent any instructions from the NBR), it would appear these provisions would apply.
Nevertheless, value added tax (VAT) reporting and payment obligations have not been extended, and thus, for the month April 2020, the standard rules apply.
The NBR provided an exemption from import duties and tax for certain health-related safety products and test kits until 30 June 2020.
Read an April 2020 report [PDF 924 KB] prepared by the KPMG member firm in Bangladesh
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