Tax VAT Point

Section 2 Clause 71- Bank Company

“Bank Company” means a banking company as defined in the Banking Companies Act, 1991 (Act No. 14 of 1991), and any such statutory body established or constituted under or under any law for the time being in force in Bangladesh and carrying on banking business in Bangladesh;

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.

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