VAT & SD Act 2012
Section 2 Clause 5 - Money
(as updated till Finance Ordinance 2025)
“money” means any legal tender existing in Bangladesh or in any other country, and the following instruments shall also be included therein, namely:-
(a) negotiable instrument;
(b) bill of exchange, promissory note, bank draft, postal order, money order or any other similar instrument;
(c) credit card or debit card; or
(d) any supply made through account credit or debit;
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.