VAT & SD Act 2012
Section 136 - Publication of translated English text
(as updated till Finance Ordinance 2025)
(1) After the commencement of this Act, the Government may, if it is considered necessary, publish, by a notification in the official Gazette, an authentic English Text of this Act.
(2) In case of a conflict between the English and the Bengali texts, the Bengali text shall prevail.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.