VAT & SD Act 2012
Section 2 Clause 52 - Specified Place
(as updated till Finance Ordinance 2025)
“specified place” means any of the following place for carrying of economic activities in Bangladesh or outside Bangladesh, namely:-
(a) place of management;
(b) branch, office, factory, or workshop;
(c) mine, gas well, stone or any similar mineral resource extraction quarry; or
(d) location of construction or installation project;
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.