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ACC reform body slams BNP over opposition to key recommendation

The ACC Reform Commission also thanked the BNP for publicly acknowledging its support for 46 out of the 47 recommendations in the reform report 

Update : 07 Jul 2025, 06:42 PM

The Anti-Corruption Commission Reform Commission has termed the BNP secretary general’s remarks at a press conference on Saturday on recommendation No 29 of the ACC reform report as misleading, contradictory and disappointing.

In a statement sent to the media on Monday, the commission said the recommendation was made to eliminate unnecessary delays, administrative complexities and, in many cases, stagnation in the ACC’s investigative activities.

The ACC Reform Commission thanked the BNP for publicly acknowledging its support for 46 out of the 47 recommendations in the reform report during the press conference.

However, the commission expressed concern over the BNP’s refusal to support recommendation No 29, which calls for the removal of the existing requirement to obtain a court order for the ACC to access necessary information from the National Board of Revenue (NBR) in the interest of corruption investigations.

Particularly, the argument made by BNP that removing this requirement would delay the ACC’s activities is described as misleading and contradictory by the commission. 

According to the commission, this very requirement has caused delays and ineffectiveness in ACC’s operations, a fact proven through the commission’s own research and analysis of relevant stakeholder input.

Recommendation 29 of the ACC reform report states that Section 309 of the Income Tax Act, 2023 should be amended to ensure that the provision does not apply to any information or documents requested by the ACC.

Notably, under the Income Tax Act, statements, submitted returns, accounts or related documents are considered confidential under Section 309, and the NBR cannot share such information with the ACC without a court order.

Prior to the enactment of this law, the ACC could obtain such information from the NBR without needing court approval.

After the law was enacted, this became impossible.

Expressing disappointment at the BNP’s position supporting the continuation of the court order requirement, the commission chair, Dr Iftekharuzzaman, said: “The BNP has argued in favour of maintaining the provision for court approval to prevent unnecessary delays in the ACC’s operations. However, the reality is that this requirement increases procedural delays and complications, and allows for targeted obstruction of investigations—making it one of the key causes of the ACC’s ineffectiveness.

"The goal of recommendation No 29 is to remove this irrational and ill-motivated legal barrier and to ensure the ACC’s unrestricted and timely access to information from the NBR. The argument of confidentiality regarding tax-related information is also unfounded, as such information is necessary for corruption investigations and not meant to be made public or violate personal privacy. Furthermore, it is unacceptable that the ACC—a statutory partner of the NBR—requires a court order to access information that the NBR already possesses. It should be noted that the NBR itself receives similar access to information from other agencies when applicable.

"The commission strongly believes that if the said recommendation is implemented, it will enhance the speed, effectiveness and impartiality of anti-corruption investigations—a prerequisite to ensuring the ACC’s independence and effectiveness, and one that aligns with international best practices. The commission also hopes that the BNP will reconsider its position and contribute to establishing an effective and robust mechanism against corruption."

Iftekharuzzaman further stated: “The purpose of this recommendation is not to breach anyone’s privacy, but to remove unnecessary procedural delays and administrative complexities in ACC’s investigative activities. The commission believes that coordination and information exchange between the NBR and the ACC is essential for curbing corruption and establishing good governance in the country and is an integral part of the ongoing state reform initiatives.”

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