From now on, all individual taxpayers, except for certain specified exceptions, will have to file their income tax returns online.
The National Board of Revenue (NBR) has taken this decision to make the income tax system more digital and transparent.
The directive was issued by NBR chairman Md Abdur Rahman Khan on Sunday (June 28) through Special Order No. 1/2026. The order has been implemented under the powers conferred by sub-section (4) of Section 328 of the Income Tax Act, 2023.
According to the new directive, all individual taxpayers, except for specified exceptions, will have to submit their income tax returns online through the NBR's e-tax portal.
However, five categories of taxpayers have been kept out of this obligation. They are senior taxpayers aged 65 years or above; physically disabled or special needs taxpayers (subject to submission of necessary certificates); Bangladeshi taxpayers residing abroad; representatives nominated on behalf of deceased taxpayers; and foreign nationals working in Bangladesh.
However, the order states that these taxpayers can voluntarily file their income tax returns online if they wish.
The NBR said that in the case of mandatory online return filing, if someone fails to submit their return due to registration in the e-return system or any other technical problem, they can apply to the concerned excise commissioner by mentioning specific reasons.
Subject to the approval of the additional tax commissioner or joint tax commissioner, the taxpayer will be given the opportunity to file the return on paper.
NBR officials say that making online returns mandatory will reduce harassment of taxpayers, the return filing process will be easier and faster, and transparency and accountability in tax administration will increase.
At the same time, the government's initiative to make tax services completely digital will also take a step forward.
