VAT & SD Act 2012
Section 2 Clause 38 - Company
(as updated till Finance Ordinance 2025)
1[ “company” means an entity incorporated as a company under any law for the time being in force in Bangladesh or in any other country; ]
1 Clause (38) was substituted by section 54(5) of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 July 2020.
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.