VAT & SD Act 2012
Section 56 - Person liable to pay Supplementary Duty
(as updated till Finance Ordinance 2025)
The following persons shall have to pay supplementary duty‚ namely:-
(a) in case of import of goods subject to supplementary duty: the importer;
(b) in case of supply of goods subject to supplementary duty manufactured in Bangladesh: the supplier; or
(c) in case of supply of services subject to supplementary: the supplier of service unless otherwise specified,
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.