The National Board of Revenue (NBR) has published the Authentic English Texts of the Value Added Tax and Supplementary Duty Act, 2012, the Customs Act, 2023 and the Income Tax Act, 2023 as official gazette notifications, fulfilling a longstanding demand from local and foreign investors, professionals and researchers.

For years, both domestic and international stakeholders faced difficulties due to the absence of official English versions of these key revenue laws and the rules framed under them. Foreign investors, in particular, require accurate English texts to analyse Bangladesh’s revenue laws before making investment decisions — making such publications essential, NBR said.

The Income Tax Ordinance, 1984 and the Customs Act, 1969 were repealed and replaced by the new Income Tax Act, 2023 and Customs Act, 2023. Since then, investors have been urging the government to release their authentic English versions.

According to NBR, officers from its Income Tax and Customs cadres worked for an extended period to prepare the English versions of the three laws.

The drafts were reviewed several times by separate committees before being sent to the Legislative and Parliamentary Affairs Division for vetting. After detailed scrutiny and recommendations, the vetted versions were forwarded to the BG Press for publication as gazette notifications.

The Authentic English Text of the Income Tax Act, 2023 was published on October 16, 2025 through SRO No-404-Law/2025.

The English version of the Value Added Tax and Supplementary Duty Act, 2012 was published on November 13, 2025 via SRO No-440-Law/2025/326-Mushak.

On the same day, the English version of the Customs Act, 2023 was issued through SRO No-441-Law/2025.

Additionally, on November 10, 2025, the Authentic English Text of the Value Added Tax and Supplementary Duty Rules, 2016 was published through SRO No-439-Law(Translation)/2025.

NBR said the publication of the authentic English versions will help investors properly understand the provisions of VAT, customs and income tax laws, enhancing taxpayers’ confidence in the country’s revenue framework. The availability of accurate English texts will also eliminate ambiguity in interpretation and support the creation of a more investment-friendly environment.

NBR expressed gratitude to current and retired officials who contributed to drafting the English versions with “high professionalism”, and acknowledged the technical and financial support provided by the World Bank and other development partners.