Return processing and tax audit in Bangladesh: what taxpayers should know

Under section 180 of the Income Tax Act 2023, a return filed under self-assessment is accepted automatically. Under section 181 the tax office may then process it to check for arithmetical errors or incorrect claims.

How it works

1. Review: the Deputy Commissioner of Taxes examines the return. If nothing is found, this is recorded.
2. Letter: if errors are found, the taxpayer receives a letter with the calculated difference and a chance to explain in writing.
3. Explanation accepted: the matter is closed and the taxpayer is informed.
4. No reply, or explanation not accepted: a notice is issued to file an amended return, stating the tax due and deadline.
5. Amended return filed with tax paid: a disposal order is recorded.
6. Not filed: the office issues income and tax assessment orders and a demand notice.

Advice for taxpayers

• Reply in writing within the deadline in any letter.
• Keep evidence for every claim in your return.
• If the error is genuine, filing an amended return on time avoids further complications.