VAT & SD Act 2012
Section 18 - Registered Supplier and recipient of supply
(as updated till Finance Ordinance 2025)
Notwithstanding anything contained in section 17, supply of service by registered non-resident to a registered recipient shall be treated to have been made in Bangladesh, if-
(a) the recipient of the supply carries on economic activities from or through a specified place in Bangladesh; and
(b) the supply is made for the purposes of that economic activities or in such specified place.
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.