VAT & SD Act 2012
Section 71 - Refund of taxes paid by diplomatic and other international organizations
(as updated till Finance Ordinance 2025)
(1) 1[The Commissioner or Director General] may, within such time, on such terms and in such manner as laid down in this Act or in any rule made thereunder, grant refund of the taxes paid on the following supplies, namely:-
(a) supply exempted from VAT under any Convention for the time being in force in Bangladesh or any similar international agreement;
(b) supply made to any diplomatic or consular 2[mission or international organization] of a foreign country established in Bangladesh for the official purposes of such mission.
(2) Exemptions from VAT shall be made effective by refund, and not by exempting or zerorating such supplies made to the person referred to in sub-section (1).
1 The words “The Commissioner” were substituted by section 68 of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 July 2020.
2 The words “mission or international organization” were substituted for the word “mission” by section 13 of the Finance Ordinance, 2025 (Ordinance No. 28 of 2025) with effect from 01 July, 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.