(1) Notwithstanding anything contained in this Act, a person shall be required to furnish a proof of submission of return in the cases mentioned in sub-section (3).

(2) “Proof of submission of return” means—

(a) a certificate or acknowledgment receipt of return;

(b) a system generated certificate containing name of assessee, TIN and the assessment year; or

(c) a certificate issued by the Deputy Commissioner of Taxes containing assessee’s name, TIN and the assessment year.

(3) The “proof of submission of return” shall be furnished in the following cases, namely:—

1. applying for a loan exceeding Taka 20 (twenty) lakh, subject to nontaxable income;

2. becoming a director or a sponsor shareholder of a company;

3. obtaining or continuing an import registration certificate or export registration certificate;

4. obtaining or renewal of a trade license in the area of a city corporation or paurashava;

5. obtaining registration of co-operative society;

6. obtaining or renewal of license or enlistment as a surveyor of general insurance;

7. obtaining registration, by a resident, of the deed of transfer, baynanama or power of attorney or selling of a land, building or an apartment situated within a city corporation or a paurashava or cantonment Board, where the deed value exceeds Taka 10 (ten) lakh;

8. obtaining or maintaining a credit card;

9. obtaining or continuing the membership of the professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or any other similar profession;

10. obtaining and retaining a license or appointment, as the case may be, as a Nikah Registrar under the Muslim Marriages and Divorces (Registration) Act, 1974 (LII of 1974), Hindu Marriage Registrar under the Hindu Marriage Registration Act, 2012 (Act No. XL of 2012) and Special Marriage Act, 1872 (Act No. III of 1872);

11. obtaining or continuing the membership of any trade or professional body;

12. obtaining or renewal of a drug license, a fire license, environment clearance certificate, BSTI licenses and clearance;

13. obtaining or continuing commercial and industrial connection of gas in any area and obtaining or continuing residential connection of gas in city corporation area;

14. obtaining or continuing a survey certificate of any water vessel including launch, steamer, fishing trawler, cargo, coaster and dumb barge etc., plying for hire;

15. obtaining the permission or the renewal of permission for the manufacture of bricks by Deputy Commissioner’s office in a district or Directorate of Environment, as the case may be;

16. obtaining the admission of a child or a dependent in an English medium school, situated in any city corporation, district headquarter or paurashava;

17. obtaining or continuing the connection of electricity in the area of a city corporation or cantonment Board;

18. obtaining or continuing the agency or the distributorship of a company;

19. obtaining or continuing a license for arms;

20. opening a letter of credit for the purpose of import;

21. opening postal savings accounts of Taka exceeding 5 (five) lakhs;

22. opening and continuing term deposit exceeding Taka 10 (ten) lakhs;

23. purchasing savings instruments (Sanchayapatra) of Taka exceeding 5 (five) lakhs;

24. participating in any election in upazilla, zilla parishad, city corporation or Jatiya Sangsad, paurashava;

25. participating in a shared economic activity by providing motor vehicle, space, accommodation or any other assets;

26. receiving salary and benefits by any person employed in the management or administrative function or in any supervisory position in the production function;

27. receiving salary and benefits by public servants;

28. receiving any commission, fee or other sum in relation to money transfer through mobile banking or other electronic means or in relation to the recharge of mobile phone account;

29. receiving any payment by a resident from a company on account of any advisory or consultancy service, catering service, event management service, supply of manpower or providing security service;

30. receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds Taka 16 (sixteen) thousand per month;

31. registration or renewal of agency certificate of an insurance company;

32. registration, change of ownership or renewal of fitness of a motor vehicle of any types excluding two and three wheelers;

33. releasing overseas grants to a non-government organization registered with NGO Affairs Bureau or to a Micro Credit Organization having license with Micro Credit Regulatory Authority;

34. selling of any goods or services by any using any digital platforms to consumers in Bangladesh;

35. submitting application for the membership of a club registered under the Companies Act, 1994 (Act No. XVIII of 1994) and Societies Registration Act, 1860 (Act No. XXI of 1860);

36. submitting tender documents by a resident for the purpose of supply of goods, execution of a contract or providing a service;

37. accepting the supply of any goods or services by any company or firm;

38. submitting a bill of entry for import goods into or export from Bangladesh;

39. submitting plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartripakkha (RAJUK), Chittagong Development Authority (CDA), Khulna Development Authority (KDA), Rajshahi Development Authority (RDA),Gazipur Development Authority, Cox’s Bazar Development Authority or same type of Authority constituted by the Government, from time to time, or other concerned authority in any city corporation or paurashava;

40. obtaining or continuing of registration, enlistment or license as vendor of stamps, court fees and cartridge or as a writer of deed;

41. opening and continuing bank accounts by a Trusts, Funds, Foundations, NGOs, Microcredit Organizations, Societies and Cooperative Societies;

42. renting or leasing the house to a specified person in the city corporation area by a house owner;

43. in case of receiving goods or services by a particular person, the supplier or service provider ¹[ ; ]

²[44.receiving and renewing of licence of hotels, restaurants, motels, hospitals, clinics, diagnostic centres;

45. availing services from community centres, convention halls located in the city corporation area or any similar services; ]

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

(5) The person responsible for processing any nomination application, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment shall not so process, approve, sanction, issue, allow, execute or make payment, as the case may be, unless the proof of submission of return is furnished or the person who is required to furnish the proof of submission of return provides a certificate from the Board that he is exempted from furnishing such proof.

(6) The person to whom the proof of submission of return is furnished shall verify the authenticity of it in such manner as may be specified by the Board.

(7) Where the proof of return submission is mandatory, the person responsible for processing any application or nomination, or approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection or operation, executing registration or making any payment, as the case may be, shall ensure submission of proof of return, and if he fails to verify the authenticity of proof of return submitted, shall be liable to pay a penalty not exceeding Taka 10 (ten) lakh as imposed by the Deputy Commissioner of Taxes.

(8) No penalty under this section shall be imposed upon a person without giving a reasonable opportunity of being heard.

(9) A person, not being a natural person, incorporated, registered or formed, as the case may be, under any law or instruments having the force of law, instead of furnishing a proof of submission of return, shall furnish a certificate containing name and Assessee’s Identification Number (TIN) for following years—

(a) in the year of incorporation, registration or formation; and

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