Simply having an e-TIN registration does not mean everyone will face a Tk5,000 fine for failing to submit their income tax return.
According to the Income Tax Act, 2023, penalties are provisioned for failing to submit returns under specific conditions.
However, the amount of the fine depends on whether the taxpayer’s income was previously assessed and which provisions of the law apply to their case.
Recently, information circulated on social media suggesting that failing to submit an income tax return despite having an e-TIN could result in a Tk5,000 fine, causing concern among many.
However, according to the law, for individual taxpayers whose income has never been assessed before, the maximum fine under specified conditions is Tk5,000.
On the other hand, if income has been assessed previously, the calculation for the penalty may differ.
According to data from the National Board of Revenue (NBR), Section 266 of the Income Tax Act, 2023 provides for penalties for failing to submit income tax returns within the stipulated time.
However, this penalty is not automatically imposed on everyone; the respective Deputy Commissioner of Taxes can impose the fine in accordance with the law.
How much is the fine for not submitting a return?
According to Section 266(1) of the Income Tax Act, 2023, if someone fails to submit a return under Section 166, 172, 191, 193, or 212 without a reasonable cause, the respective Deputy Commissioner of Taxes may impose a penalty.
Under the provisions of the law, the fine can be set at 10% of the tax assessed on the latest determined income. In this case, the minimum fine is Tk1,000. If the failure continues, an additional daily penalty of Tk50 is also provisioned.
However, the law sets a maximum limit for the penalty:
- Income not assessed previously: For individual taxpayers, the maximum fine is Tk5,000.
- Income assessed previously: The maximum limit is either 50% of the tax payable on the latest assessed income or Tk1,000—whichever is higher.
This means that for individual taxpayers whose income has never been assessed before, Tk5,000 is the maximum penalty ceiling. This is not a predetermined or automatic fine for everyone. The conditions of the law and the taxpayer's situation are taken into consideration when imposing a fine.
Mandatory return submission just because you have an e-TIN?
The obligation to submit an income tax return is determined based on the Income Tax Act and related provisions. Not everyone is exempt from the obligation to submit returns simply because their income falls below the tax-free limit.
According to NBR data, those who generally have to submit returns include:
- Those whose annual income exceeds the applicable tax-free limit.
- Those for whom income assessment or taxable income status applied in previous years according to conditions prescribed by law.
- Partners of a firm.
- Shareholder directors or shareholder employees of a company.
- Government employees and specific categories of persons specified by law.
- Those who must provide proof of return submission for receiving specific services or legal necessities.
- Other categories of persons where return submission is made mandatory under the law.
Therefore, making a final decision based solely on whether you have an e-TIN or whether your current income is taxable is not advisable.
When is the deadline for submitting income tax returns?
According to general guidelines published by the National Board of Revenue, the standard tax day for natural individual taxpayers is November 30. Returns must be submitted within this period.
However, if the NBR extends the deadline for a specific tax year, that extended deadline applies.
In the past tax year (2025–2026), although the normal deadline was November 30, it was gradually extended, eventually allowing taxpayers to submit returns without penalties up to March 31, 2026.
Failing to submit a return on time should not be neglected.
The applicable tax, additional charges, or penalty for late return submission must be verified.
Calculations may vary depending on the taxpayer's situation and applicable legal provisions.
Income is non-taxable—what should you do?
Many people register for an e-TIN for banking, taking out loans, property registration, or other purposes.
Later, their income might decrease, or they may no longer need those services.
In such situations, it is essential to check whether there is an obligation to submit a return.
You cannot assume that the obligation to submit a return has ended simply because your income has dropped below the tax-free limit or you currently do not owe tax.
If applicable conditions are met, you can apply to the relevant tax authority to cancel your TIN.
However, cancellation depends on the authority's verification and decision.
Canceling a TIN and the obligation to submit a return are two different matters.
How to check your return status
If you are unsure whether you have submitted a return for any tax year after obtaining an e-TIN, you can take a few steps:
- Access the e-Return portal: Log into your account by visiting the NBR e-Return portal at https://etaxnbr.gov.bd/.
- View return submission records: Verify which tax years have submitted returns and whether acknowledgment receipts or return records exist.
- Take action if there are arrear returns: Identify the tax year for which the return was not submitted and file it according to applicable rules. Check if any tax, interest, or penalty applies due to the delay.
- Contact the tax office if you receive a penalty notice: Confirm with your respective tax circle which tax year and reason led to the penalty notice. If necessary, seek help from a tax lawyer or experienced tax consultant.
Precautions before submitting online returns
When submitting a return, it is crucial to select the correct tax year and accurately provide information on income, investments, assets, and liabilities.
At the same time, details regarding applicable taxes, advance taxes, and tax deducted at source (TDS) must be verified.
Keep acknowledgment receipts or related records after submitting your return. Do not share your NID, TIN, password, or financial information with strangers or on unauthorized websites.
The NBR has issued directives regarding online return submission for natural individual taxpayers in the 2026–27 tax year.
However, approved alternative methods may apply to specific categories of taxpayers and under special circumstances.
If you have an e-TIN but have not submitted your income tax return, you should first check your tax-related status.
There is no need to panic over the Tk5,000 fine information circulated on social media, because under Section 266 of the Income Tax Act, 2023, determining the penalty amount requires considering the taxpayer's previous income assessment, the nature of failure to submit the return, and the applicable conditions of the law.
