VAT & SD Act 2012
Section 2 Clause 48 - Enlistment Threshold
(as updated till Finance Ordinance 2025)
“enlistment threshold” means the limit of Taka 1[30 (thirty)] lakh of turnover from the economic activities of a person in a 12 (twelve) month period, but does not include the following value, namely:-
(a) value of exempted supply;
(b) sale value of capital asset;
(c) sale value of an institution of economic activity or any part thereof; or
(d) the value of supply made as a result of permanently closing down of economic activity;
1 The figure brackets and word “50 (fifty)” was substituted for the figure brackets and word by section 2(a) of the Value Added Tax and Supplementary Duty (Amendment) Ordinance, 2025 (Ordinance No. 01 of 2025) with effect from 9 January 2025.
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.