Bangladesh — Quarterly VAT returns
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
- Compliance
- Status
- In force
- Impact
- Action required
- Effective
- 1 July 2026
- Instrument
- BD-FINACT-96-2026
- Systems
- Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Reconfigure the Bangladesh VAT filing calendar from monthly to quarterly returns due within 15 days of the end of each three-month tax period, or 20 days for government bodies, banks, insurers and nil filers, for periods completing on or after 1 July 2026.
Tax engineReporting
The Finance Act 2026 substitutes Section 64 of the Value Added Tax and Supplementary Duty Act 2012, moving VAT return (dakhilpatra) filing from monthly to quarterly. Every registered, enlisted, registrable or enlistable person must submit a return within 15 days of the end of every three tax periods, a tax period being one month. Government, semi-government and autonomous bodies, banks, insurers and nil-return filers have 20 days. Voluntary more-frequent filing remains permitted and the National Board of Revenue may mandate electronic filing.