Bangladesh — BIN precondition
This page records one dated change. For the rules in Bangladesh as they stand today, see the Bangladesh guide →
- Jurisdiction
- 🇧🇩 Bangladesh
- Tax
- VAT
- Change type
- Registration
- Status
- In force
- Impact
- Action required
- Effective
- 1 July 2026
- Instrument
- BD-FINACT-96-2026
- Systems
- Reporting, Tax engine
- Verified
- Fetched from official source · high confidence
Confirm the Bangladeshi entity's BIN or listing certificate is on file before any bank or NBFI account action, loan, trade-licence renewal, MFS merchant onboarding, trade-body membership action, utility connection or BRTA vehicle registration.
ReportingTax engine
The Finance Act 2026 (Act No. 96 of 2026), gazetted 30 June 2026, inserts a new sub-section (3) into Section 4 of the Value Added Tax and Supplementary Duty Act 2012, making a Business Identification Number (BIN) or a listing certificate a mandatory precondition for opening or operating a current or STD bank or NBFI account, taking a bank or NBFI loan, renewing a trade licence, opening a Mobile Financial Services merchant account, admission to or renewal of trade-body membership, obtaining an electricity or gas connection, and registering a vehicle with the BRTA in a business name.