National Board of Revenue (NBR)

Introduction
The National Board of Revenue (NBR) is Bangladesh’s supreme tax authority.
Bangabandhu Sheikh Mujibur Rahman, the nation’s father, established it under
president’s order No. 76 of 1972. Administratively, it is administered by the Ministry of
Finance’s (MoF) Internal Resources Division (IRD). The Secretary of the IRD serves as
the NBR’s ex-officio chairman. This report will denote a brief overview of NBR’s
Organization, Functions, Administrations, Wings of NBR, E-Presence and website of
NBR. The most common functions, activities and responsibilities of the NRB will be
discussed in this report. The NBR is responsible for formulating and continuously re-
evaluating tax policies and laws, negotiating tax agreements with foreign governments.
The main responsibility of the NBR is to collect taxes (mainly value added tax, customs
duty, excise tax and corporate income tax). It works with three types of fiscal wing, i.e.,
customs wing, VAT wing and Income wing. Under NBR, there are two more wings: IT
wing and Research & Statistics wing.
Organization
The basic role of NBR as an organization is to collect taxes and promote tax regulations
guidelines empowered to make the necessary regulation on income tax issues. It collects
almost 97% of tax revenues and almost 85% of total revenue for the government of
Bangladesh. It work is to formulate tax laws policies. It is under the Internal Resources
Division (IRD) of the Ministry of Finance (MoF) look after and controls all the official
activity of NBR. NBR is responsible for enacting tax laws. It continuously reevaluate tax
policies and laws, negotiating tax agreements with foreign governments, and engaging in
cross-sectional discussions on economic issues affecting foreign governments which
influence the tax and management fiscal policies. The structure of the NBR was amended
through Act No 12 of 2009.
Function
The main function of the NBR is to collect tax revenues from the government. They are
also allowed to take necessary rules and decision concerning income tax matter. There is
few function of NBR given below:
The National Board of Revenue (NBR) is responsible for formulating and
continuously re-evaluating tax policies and laws.
The major power of the NBR is to collect taxes Value Added Tax (VAT), customs
duty, excise tax and corporate income tax.
National Board of Revenue (NBR) gives approval to gratuity fund.
It negotiates tax agreements with foreign governments.
Administration/Organogram
The NBR has 1 chairperson and 8 members – 4 for direct tax and 4 for indirect tax. The
secretary of internal resources division acts as the ex-officio chairman of the board. There
are 45 departments/directorates under the NBR, of which 25 are related to direct tax and
20 related to indirect tax.
Chairman
Member (Board Admin)
Director General, CIC
Member (Customs & VAT Admin)
Member (Customs Export, Bond & IT)
Member (Customs Policy)
Member (Customs Audit & Intelligence)
Member (VAT Policy)
Member (VAT Enforcement & IT)
Member (VAT Audit & Intelligence)
Member (Tax Admin & Human Resource Management)
Member (Tax Information Management & Sheba)
Member (Audit Intelligence & Investigation)
Member (Tax Legal & Enforcement)
Member (International Taxes)
Member (Tax Policy)
Member (Tax Appeal Exemption)
Member (Tax Survey & Inspection)
System Manager
Director General, Research & Statistics
Income Tax Authority
Administrative
Judical
National Board of Revenue
Appellate Tribunal
Chief Commissioner of Taxes
Director’s-General of Inspection (Taxes)
Commissioner of Taxes
Director General (Training)
Director General (Central Intelligence Cell)
Commissioner of Taxes
Additional Commissioners of Taxes
Joint Commissioner of Taxes

Commissioner of Taxes
Appellate Additional
Commissioner of Taxes
Appellate Joint Commissioner of Taxes

Deputy Commissioner of Taxes

Tax Recovery Officer
Assistant Commissioner of Taxes
Extra Assistant Commissioner of Taxes
Inspectors of Taxes

Middle
Bottom
Wings/Division
There are five wings of NBR.
Custom Wing
The purpose of custom wing is to collect taxes. NBR’s custom keep track on all export
and import duties and impose all relevant laws and regulation and provide direction and
controls and executes them. There are six Custom Houses (Chittagong, Dhaka, Mongla,
ICD Kamalapur, Benapole and Pangaon), two customs Bond Commission rates (Dhaka
and Chittagong), one customs Intelligence and Investigation Directorate, one customs
valuation and internal Audit Commissioner and a number of functional land customs
wing. Its function is:
Collection of duties and taxes at the import stage.
Protection of domestic industry.
Trade Liberalization.
Facilitation of Trade.
Prevention of Smuggling.
Interdiction of Prohibited goods, narcotics and objects detrimental to national
security.
Prevention of Money Laundering.

VAT Wing
VAT plays an important role and can be charged on a range of goods and services. There
are 2 departments, 8 VAT commissionerates, and 30 departmental and 112 circle officers
under the Value Added Tax (VAT) wing. The areas of work of the VAT wing include
establishment of a modern, tax-payer friendly and accountable and dynamic revenue
administration, raise revenue from domestic source and plays an effective role in
industrialization and expansion of trade and commerce. The VAT procedure functions
through accepting input tax credit at every level of supply. The tax payer with the law
and relevant rules and through maintaining accounts during every tax period accepts paid
up VAT on purchased input or goods.
Income Tax Wing
There are 18 tax regions, 5 appellate tax regions and 2 departments under the direct tax or
income tax wing of NBR. The main responsibility of the income tax wing is to contribute
towards maintaining social balance by reducing income disparity and extending
assistance to industries and commerce by ensuring proper application of the income tax
law. There are a total of 303 circles under the 18 tax regions.
IT Wing
IT wing of NBR is in charge of organization’s website and manage other online platform.
It also collects information about the tax payer data of Value Added Tax (VAT) and
customs duties.
Statistics and Research Wing
The research and statistics wing of NBR collects information related to revenue income
from the field offices and ensures perfect organization and registered.
E presence and websites
The NBR’s websites has been created to fulfill the requirement of Bangladeshi’s tax
payer. Tax payers can use the most recent data from this website. This page can be used
to get the necessary information and records of such as Finance Acts, VAT Acts,
Customs Acts, Income Tax Acts, Excise Acts, Administrative Acts, Other Relevant Acts,
Rules, SROs, General Orders and Policy. It is a very useful website for the taxpayers to
get all the information easily.
Conclusion
NBR is the supreme tax authority in Bangladesh to collect tax and promote tax
regulation. It plays a vital role in the economy in collecting tax revenues from its citizen.
Overall the website of NBR is very much helpful for every people in this country as both
English and Bengali language is available and we can also boost up our knowledge
regarding tax policies of Bangladesh.
REFERENCES
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