VAT & SD Act 2012
Section 2 Clause 13 - International Assistance and Loan Agreement
(as updated till Finance Ordinance 2025)
“international assistance and loan agreement” means an agreement made between the government of Bangladesh and a foreign government, or an inter-state international organization for rendering assistance to Bangladesh in the economic, technical or administrative areas;
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.