1) Notwithstanding anything contained in this Act, a person shall file proof of filing of return in the cases mentioned in sub-section (3).

(2) “Evidence of Filing of Return” shall mean-

(a) certificate of return filing or acknowledgment of receipt;

(b) system generated certificate containing taxpayer’s name, TIN and tax year; or

(c) Certificate issued by Deputy Commissioner of Taxes containing name, TIN and tax year of the taxpayer.

(3) “Proof of Submission of Return” shall be filed in the following fields, namely:-

1. Subject to non-taxable income, taking a loan of Tk. 20 (twenty) lakhs;
2. To become a director or sponsor shareholder of a company;
3. To obtain and maintain import registration certificate or export registration certificate;
4. To obtain and renew trade licenses in city corporations or municipal areas;
5. To obtain registration of cooperative societies;
6. To be registered surveyors of general insurance and to obtain and renew licences;
7. To register of sale or lease transfer or deed or deed of sale or lease or transfer of Tk. 10 (ten) lakhs of land, building or apartment in city corporation, municipality and cantonment board area;
8. To obtain and maintain credit cards;
9. To obtain and maintain membership of any recognized professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or as a similar professional;
10. Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act, 1974 (Act No. LII of 1974), Hindu Marriage Registrar and Registrar under special Marriage Act, 1872 (Act No. III of 1872) to obtain license or, as the case may be, retain appointment as Registrar;

11.To obtain and maintain membership of trade bodies or professional bodies;

12. Obtaining and renewing drug licenses, fire licenses, environmental clearances, BSTI licenses and clearances;
13. To obtain and maintain commercial and industrial gas connections in any area and to obtain and maintain residential gas connections in city corporation areas;
14. To obtain and maintain survey certificates of any type of vessels operated for hire including launches, steamers, fishing trawlers, cargo, coasters, cargo and dumb barges;
15. Obtaining and renewing a brick production permit from the Department of Environment or the office of the District Commissioner;
16. Enrollment of child or pet in English medium school located in City Corporation, District Headquarter or Municipality;
17. To obtain or maintain electricity connection in City Corporation or Cantonment Board areas;
18. To obtain and maintain agency or distributorship of the Company;
19. To obtain and maintain a firearms licence;
20. Opening letters of credit for import purposes;
21. Opening a post office savings account exceeding Tk 5 (five) lakhs;
22. To open and maintain fixed deposits exceeding Tk 10 (ten) lakhs;
23. Purchase of savings certificates of Tk 5 (Five) lakhs;
24. To participate in municipal, upazila, zilla parishad, city corporation or national parliament elections;
25. To participate in shared economic activities by providing motor vehicles, space or space, accommodation or other resources;
26. In receipt of salaries and allowances of persons working in managerial or administrative or supervisory positions in production activities;
27. In receipt of salaries and allowances of public servants;
28. In case of receipt of commission, fee or any other amount through mobile banking or electronic money transfer and mobile phone account recharge;
29. In receipt of any payment by the resident from any company for advisory or consultancies services, catering services, event management services, manpower supply, security supply services;
30. In receipt of monthly payment above Tk. 16,000 (sixteen thousand) from the government through monthly payment order or MPO;
31. Registration or renewal of agency certificate of insurance company;
32. During registration, change of ownership or renewal of fitness of motor vehicles other than two-wheeler or three-
33. To release foreign grants in favor of NGOs registered with the Bureau of NGO Affairs or microcredit institutions licensed by the Microcredit Regulatory Authority;

34.To sell goods or services using digital platforms to consumers located in Bangladesh;

35. In case of application for membership of a club registered Societies Registration Act, 1860 (Act No. XX of 1860);
36. Submitting tender documents by the resident for the purpose of supply of goods, execution of contract or provision of services;
37. When accepting the supply of any goods or services by any company or firm;
38. While submitting the bill of entry for the purpose of import or export of goods;

39. Rajdhani Unnayan Kortipokkha (RAJUK), Chittagong Unnayan Kortipokkha (CDA),Khulna Unnayan Kortipokkha (KDA), Rajshahi Unnayan Kortipokkha (RDA), Gazipur Unnayan Kortipokkha, Cox’s Bazar Unnayan Kortipokkha or, from time to time, similar authorities constituted by the Government or the City Corporation or Municipality while submitting the building construction design for approval with other concerned authorities;
40. To register and maintain registration, license or enrollment as a vendor of stamps, court fees and cartridge paper or a deed writer;
41. To open and maintain bank accounts of trusts, funds, foundations, NGOs, microcredit organizations, societies and cooperative societies;
42. Of the house owner while renting or leasing the house in the city corporation area by a specified person;
43. Of the supplier or service provider when accepting the supply of goods or services by a particular person.

(4) The Board may, by general or special order, exempt any person from filing proof of return.

(5) Verification of any nomination, nomination or application, approval of any license, certificate, membership, permit, admission, approval of agency or distributorship, approval of credit, issue of credit card, connection or authorization of operation in cases where proof of filing of returns is mandatory., the person responsible for execution of registration or payment shall refrain from any verification, approval, permission, grant, issue, exemption, execution or payment of any kind except on submission of proof of filing of return.

(6) The person to whom the proof of return shall be submitted shall verify the correctness of the proof of return filed in the manner prescribed by the Board.

(7) Verification of any nomination, nomination or application, approval of any license, certificate, membership, permit, admission, approval of agency or distributorship, approval of credit, issue of credit card, connection or authorization of operation in cases where proof of shall ensure the submission of evidence of return submission and if the person in charge fails to verify the authenticity of the evidence of return submission, the Deputy Commissioner of Taxes may impose a fine of not more than taka 10 (ten) lakh.

(8) A penalty under this section shall not be imposed without giving an opportunity of a reasonable hearing.

(9) Any person other than a natural person incorporated, registered or constituted under any law or legal capacity under any such instrument, shall file a certificate containing name and TIN in lieu of filing proof of return for the following years-

(i) year of incorporation, registration or formation; and

(ii) in the year following the year of incorporation, registration or formation.