| Activity | Relevant Authority | Frequency | Due date | Comments |
|---|---|---|---|---|
| Filing of Audited Financial Statements | Registrar of Joint Stock Companies & Firms | Annual | VAT deducted at source has to be deposited to government treasury within seven (7) days from the end of VAT period (the month of deduction) | |
| Foreign Direct Investment Return | Bangladesh Bank | Quarterly | 1 month from end of each calendar quarter | Must be submitted through the local bank |
| Interest Return | National Board of Revenue (NBR) | Annual | 31 August of each year | Provided interest payment exceeds BDT 15,000 |
| 02 | National Board of Revenue (NBR) | Annual | 31 August of each year | |
| Receipts & Payments Accounts | NBR, BIDA & Central Bank | Quarterly | Within 30th day of month following end of calendar quarter | |
| Audited Receipts & Payments Accounts | For tax filing purposes | Annual | Linked to tax filing due date |
| Activity | Relevant Authority | Frequency | Comments |
|---|---|---|---|
| Employer must ensure all employees have an e-TIN number | |||
| Employer must ensure all employees file their annual tax return by 30 November | |||
| Employer must ensure monthly deduction of tax from salary as per applicable laws | National Board of Revenue (NBR) | Monthly | Within two weeks from the end of the month of deduction |
| Salary Return Under Section 50 (Rule 21) | National Board of Revenue (NBR) | Monthly | Within 20 days of next calendar month |
| Salary Return Under Section 108 | National Board of Revenue (NBR) | Annual | 31 August of each year |
| Salary Return Under Section 108A | National Board of Revenue (NBR) | Annual | 30 April of each year |
| Activity | Authority | Frequency | Comments |
|---|---|---|---|
| Tax Deduction at Source from Payments | National Board of Revenue (NBR) | Regular | Deduction made between July to May:Within two weeks from end of the month of deduction Deduction in the first twenty days of June:Within seven days from the day of deduction Deduction on any other day in the month of June of the financial year:Within the following day of deduction |
| Monthly Withholding Tax Return | NBR | Monthly | Within 25 days from the end of the month of deduction |
| Corporate Income Tax Return | NBR | Annual | Within the fifteenth day of the seventh month following the end of the income year or the fifteen days of September following the end of the income year where the said fifteenth day falls before the fifteenth day of September |
| Salary Return Under Section 50 (Rule 21) | National Board of Revenue (NBR) | Monthly | Within 20 days of next calendar month |
| Salary Return Under Section 108 | National Board of Revenue (NBR) | Annual | 31 August of each year |
| Salary Return Under Section 108A | National Board of Revenue (NBR) | Annual | 30 April of each year |
| Activity | Relevant Authority | Frequency | Comments |
|---|---|---|---|
| VAT Deduction at Source from Payments | National Board of Revenue (NBR) | Regular | Within 15 days of payment of Consideration to vendor. |
| VAT Deduction Certificate | NBR | Regular | Within 3 days of VAT submission |
| VAT Return | NBR | Monthly | Within 15 days of payment of Consideration to vendor. |
| Activity | Relevant Authority | Frequency | Due date |
|---|---|---|---|
| Board Meetings | Registrar of Joint Stock Companies & Firms | Quarterly | As per the Companies Act 1994, a company must hold minimum one Board Meeting each calendar quarter. |
| Authentication of Balance Sheet, and Profit & Loss accounts | Registrar of Joint Stock Companies & Firms | Annual | The balance sheet and the profit & loss account shall be approved by the board of directors before they are signed on behalf of the Board and are submitted to the auditors for their report. |
| Annual General Meeting | Registrar of Joint Stock Companies & Firms | Annual | Within 18 months from the date of incorporation. The time gap between one AGM and the next shall, in no case, exceed 15 months. |
| Balance Sheet and Profit & Loss | Registrar of Joint Stock Companies & Firms | Annual | Within 30 days from the end of each AGM |
| Annual Company Return (Schedule X) Filing | Registrar of Joint Stock Companies & Firms | Annual | Within 21 days of holding the Annual General Meeting |
| Trade License Renewal | City Corporation | Annual | After 30 June each year. |
© 2025 ACE Advisory. All Rights Reserved
