VAT Act 2012 updated till Finance Act 2026

Updated VAT Act 2012 – Now Available Online

The VAT & SD Act, 2012 is the main law that sets out the rules for Value Added Tax (VAT) system in Bangladesh. The Value Added Tax and Supplementary Duty Act, 2012 (VAT & SD Act 2012) serves as the primary legal framework governing VAT, Supplementary Duty and Turnover Tax in Bangladesh.

To keep pace with economic changes, the Government of Bangladesh introduces many VAT changes every year through the national budget. Following the passage of the Finance Act 2026, several crucial amendments, procedural updates and tax rate adjustments were integrated into the VAT & SD Act 2012. To make compliance seamless for businesses, tax practitioners, auditors, and legal professionals, Tax VAT Point has updated the full content of the VAT & SD Act 2012 incorporated with all amendments enacted up to the Finance Act 2026.

💡 Easy Digital Access: You don’t need to manually cross-reference the original 2012 Act with multiple Finance Act gazettes anymore. Our updated database presents the entire Act, section by section, optimized for both desktop and mobile viewing.