VAT & SD Act 2012
Section 19 - Persons liable to pay Value Added Tax
(as updated till Finance Ordinance 2025)
The following persons shall be liable to pay VAT‚ namely:-
(a) in relation to Value Added Tax imposable import: the importer;
(b) in relation to taxable supply made in Bangladesh: the supplier;
(c) in relation to taxable supply of imported service: the recipient of supply;
1[ (d) in relation to other cases: supplier or recipient of services. ]
1 Section 16(d) was substituted by section 63 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
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.