Section 19 - Imposition of Additional Taxes
Notwithstanding anything contained in any other provision of this Act, if any person, who is not a citizen of Bangladesh, without the prior approval of the competent authority of the Government, in any income year provides employment or employ any such person in his trade or profession, such person shall be liable to 50% (fifty percent) of the payable tax under this Act or 5 (Five) lakhs, whichever is higher, shall be paid as additional tax.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.