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Name: The Value Added Tax Act,1991
Title: The Value Added Tax Act,1991
Act Number: 22 of 1991
Summary: This law is related to imposition of Value Added Tax (VAT) on goods and services at import stage, manufacturing, wholesale and retails levels across Bangladesh.
Ministry: Ministry of Finance
Agency: Internal Resources Division(IRD)
Sub Agency: National Board of Revenue (NBR)
Date of Issue: Wednesday, 19 April 1950Sunday, 30 June 1991
Date in Force: Wednesday, 19 April 1950Monday, 01 July 1991
Date expired: Thursday, 01 January 1970
Date of Publishing: Wednesday, 19 April 1950Sunday, 30 June 1991
Amendments to this law:
Subordinate Legislations to this law:
(1)Citizens Charter of Value Added Tax (VAT)
(2)Value Added Tax at a Glance
(3)The Fixation of VAT (for Services) Rules, 2010
(4)SRO No.205-Law/2010
(5)The VAT (Utse Korton) Rules, 2010
(6)SRO No.027-Law/2010
(7)SRO No.115-Law/2009
(8)SRO No.279-Law/2008
(9)SRO No.158-Law/2008
(10)The Electronic Cash Register (ECR) Rules with Amendments 2008
(11)SRO No.253-Law/2007
(12)The Building Construction & Land Development Service VAT Payment Time and Procedure Fixing Rules , 2007 (SRO No.216-Law/2007 )
(13)SRO No.126-Law/2007
(14)SRO No.128-Law/2007
(15)SRO No.131-Law/2007
(16)The VAT, Supplementary duty and Turnover Tax (Award Granting) Rules, 2007 (SRO No.134-Law/2007)
(17)SRO No.226-Law/2006
(18)SRO No.131-Law/2006
(19)SRO No.138-Law/2006
(20)SRO No.087-Law/2006
(21)SRO No.064-Law/2006
(22)SRO No.157-Law/2005
(23)SRO NO.160-Law/2005
(24)SRO No.152-Law/2005
(25)SRO No.154-Law/2005
(26)SRO No.151-Law/2005
(27)SRO No.153-Law/2005
(28)SRO No.318-Law/2004
(29)The Imposing VAT (Advance Payment) of Importing Products Rules, 2004 (SRO No.260-Law/2004)
(30)The Toilet Soap Stamp Using Procedure Rules, 2004.
(31)SRO No.198-Law/2004
(32)SRO No.199-Law/2004
(33)SRO No.163-Law/2004
(34)SRO No.167-Law/2004
(35)SRO No.173-Law/2004
(36)SRO No.170-Law/2004
(37)SRO No.166-Law/2004
(38)SRO No.169-Law/2004
(39)SRO No.172-Law/2004
(40)SRO No.175-Law/2004
(41)SRO No.177-Law/2004
(42)SRO No.164-Law/2004
(43)The Band Role Using Process on the Produced or Imported Soft Drink and Mineral Water Rules, 2004 (SRO No.134-Law/2004)
(44)SRO No.093-Law/2004
(45)The Seasonal Brick Field VAT Rules, 2004 (SRO No.060-Law/2004)
(46)SRO No.045-Law/2004
(47)SRO No.338-Law/2003
(48)SRO No.288-Law/2003
(49)SRO No.211-Law/2003
(50)The Collection of VAT & the Method of Using Band roll in the Packet of Bidi Rules, 2003 (SRO No.176-Law/2003)
(51)SRO No.168-Law/2003
(52)The Taxation Rules, 2003 (SRO No.164-Law/2003)
(53)SRO No.165-Law/2003
(54)SRO No.166-Law/2003
(55)SRO No.167-Law/2003
(56)SRO No.169-Law/2003
(57)SRO No.171-Law/2003
(58)SRO No.172-Law/2003
(59)SRO No.174-Law/2003
(60)SRO No.175-Law/2003
(61)The Collection of value added tax & the Method of Using Band roll in the Packet of Bidi Rules, 2003
(62)SRO No.065-Law/2003
(63)SRO No.122-Law/2002
(64)SRO No.123-Law/2002
(65)SRO No.124-Law/2002
(66)SRO No.118-Law/2002
(67)SRO No.125-Law/2002
(68)The Taxation (Special) Rules, 2002 (SRO No.116-Law/2002)
(69)SRO No.119-Law/2002
(70)SRO No.120-Law/2002
(71)SRO No.121-Law/2002
(72)SRO No.005-Law/2002
(73)SRO No.256-Law/2001
(74)The Cigarette Containing Tobacco (Stamp in Packet & Method of Using Band roll) Order, 2001 (SRO No.247-Law/2001)
(75)The Imported & Produced Tobacco Added Cigarette (Stamping in Package or Ban droll using Process) Order, 2001 (SRO No.247-Law/2001)
(76)SRO No.248-Law/2001
(77)SRO No.151-Law/2001
(78)The Seasonal Bricks Field VAT Rules, 2001 (SRO No.145-Law/2001)
(79)SRO No.142-Law/2001
(80)SRO No.143-Law/2001
(81)The Sale Price (except VAT) Determination (Special) Rules, 2001 (SRO No.144-Law/2001)
(82)SRO No.147-Law/2001
(83)SRO No.148-Law/2001
(84)SRO No.149-Law/2001
(85)SRO No.150-Law/2001
(86)SRO No.044-Law/2001
(87)SRO No.330-Law/2000
(88)SRO NO.326-Law/2000
(89)SRO No.317-Law/2000
(90)SRO No.306-Law/2000
(91)SRO No.287-Law/2000
(92)The Taxation (Special) Rules, 2000 (SRO No.168-Law/2000)
(93)SRO No.169-Law/2000
(94)SRO No.176-Law/2000
(95)SRO No.177-Law/2000
(96)SRO No.178-Law/2000
(97)SRO No.180-Law/2000
(98)SRO No.179-Law/2000
(99)SRO No.170-Law/2000
(100)SRO No.088-Law/2000
(101)SRO No.013-Law/2000
(102)SRO No.007-Law/2000
(103)SRO No.356-Law/1999
(104)SRO No.291-Law/1999
(105)SRO No.233-Law/1999
(106)SRO No.217-Law/1999
(107)SRO No.087-Law/1999
(108)SRO No.060-Law/1999
(109)SRO No.059-Law/1999
(110)SRO No.208-Law/1998
(111)SRO No.125-Law/1998
(112)SRO No.123-Law/1998
(113)The Seized Goods & Vehicles (Interim Release) Rules,1998 (SRO No.115-Law/1998)
(114)SRO No.268-Law/1997
(115)The Seized Goods & Vehicles (Interim Release) Rules, 1997 (SRO No.135-Law/1997)
(116)The Taxation (Special) Rules, 1997 (SRO No.136-Law/1997)
(117)SRO No.137-Law/1997
(118)SRO No.138-Law/1997
(119)SRO No.139-Law/1997
(120)SRO No.143-Law/1997
(121)SRO No.144-Law/1997
(122)SRO No.145-Law/1997
(123)SRO No.146-Law/1997
(124)The Recreational Cultural Event Convener (Registration & Duty) Rules, 1997 (SRO No.134-Law/1997)
(125)SRO No.142-Law/1997
(126)The Cinema Taxation Special Procedure Rules, 1996 (SRO No.127-Law/1996)
(127)SRO No.128-Law/1996
(128)SRO No.129-Law/1996
(129)SRO No.130-Law/1996
(130)SRO No.131-Law/1996
(131)SRO No.133-Law/1996
(132)SRO No.134-Law/1996
(133)SRO No.135-Law/1996
(134)SRO No.132-Law/1996
(135)SRO No.098-Law/1995
(136)SRO No.096-Law/1995
(137)SRO No.072-Law/1995
(138)SRO No.007-Law/1994
(139)SRO No.270-Law/1994
(140)SRO No.XIII-Law/1994
(141)SRO No.XV-Law/1994
(142)SRO No.XVI-Law/1994
(143)SRO No.XIX-Law/1994
(144)SRO No.XVII-Law/1994
(145)SRO No.119-Law/1993
(146)SRO No.019-Law/1994
(147)SRO No.227-Law/1993
(148)SRO No.211-Law/1992
(149)SRO No.144-Law/1993
(150)SRO No.138-Law/1993
(151)SRO No.102-Law/1993
(152)SRO No.103-Law/1993
(153)SRO No.104-Law/1993
(154)SRO No.105-Law/1993
(155)SRO No.108-Law/1993
(156)SRO No.107-Law/1993
(157)SRO No.110-Law/1993
(158)SRO No.106-Law/1993
(159)SRO No.109-Law/1993
(160)SRO No.141-Law/1992
(161)SRO No.145-Law/1992
(162)SRO No.142-Law/1992
(163)SRO No.140-Law/1992
(164)SRO No.143-Law/1992
(165)SRO No.144-Law/1992
(166)SRO No.019-Law/1992
(167)SRO No.018-Law/1992
(168)SRO No.397-Law/1991
(169)SRO No.398-Law/1991
(170)SRO No.332-Law/1991
(171)SRO No.333-Law/1991
(172)SRO No.326-Law/1991
(173)SRO No.263-Law/1991
(174)SRO No.264-Law/1991
(175)SRO No.265-Law/1991
(176)SRO No.249-Law/1991
(177)SRO No.246-Law/1991
(178)SRO No.245-Law/1991
(179)SRO No.247-Law/1991
(180)SRO No.248-Law/1991
(181)SRO No.230-Law/1991
(182)SRO No.231-Law/1991
(183)SRO No.218-Law/1991
(184)The Value Added Tax Rules, 1991
(185)The Value Added Tax Advisory (License) Rules, 1998 (SRO No.000-Law/1998)
(186)TheTaxation (Special) Rules, 1999 (SRO No.000-Law/1999)
(188)SRO No.146-Law/1999
(189)SRO No.141-Law/1999
(190)SRO No.149-Law/1999
(191)The Collection Procedure of Advanced VAT from Seasonal Bricks Field (Non-machinery) (Special) Rules, 1999 (SRO No.000-Law/1999)
(192)The Modes of Recovery of Value Added Tax in advance from Ship breaking yard Related Rules, 1999
(193)The Tea Transfer without Payment of VAT (Special) Rules,1999 (SRO No.000-Law/1999)