VAT & SD Act 2012
Section 19 - VAT Agent of non-residents person
(as updated till Finance Ordinance 2025)
(1) A non-resident, who does not carry on economic activities from a specified place in Bangladesh, shall appoint a VAT Agent.
1[ (2) The VAT Agent shall bear all responsibilities and carry out all activities of the nonresident, but the non-resident shall remain liable for payment of all amount including taxes, fines, penalties, and interests that may be imposed. ]
(3) The registration of the economic activities performed by a VAT Agent shall be in the name of his principal.
(4) The Board may determine the conditions and method of appointment of a VAT Agent and his responsibilities.
1 Section 19(2) was substituted by section 39 of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
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.