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Having Tax Identification Number (TIN) versus Return Submission in Bangladesh .

In Bangladesh, there are so many occasions for which having a 12-digit Tax -payer's Identification Number (TIN) has been made mandatory as per provision of Income Tax Ordinance 1984 but one has lot of confusions whether She/he has to submit yearly tax return against having such TIN number.

In view of the above, the following write up will help TIN holders to understand the requirement of submission of Tax return against their TIN.

For ease of understanding, requirement of submission of income tax return are divided into four categories which are as follows:

A. TIN required vs. Return Requirement (Mandatory)

B. Income Vs. Return Requirement (Basis of having income exceeding minimum celling of chargeable to tax)

C. Return based on circumstances and for continuation

D. Not Mandatory

Following table shows the corresponding chart of having TIN and Return requirement:

	WHO ARE REQUIRED TO HAVE TIN		WHO ARE REQUIRED TO SUBMIT RETURN
A	As per section 184A of the Income Tax Ordinance (ITO) 1984, E-Tin is mandatory for the following cases:	A	TIN required vs. Return Requirement (Mandatory)
1	Applying for Import Registration Certificate (IRC) and Export Registration Certificate (ERC)		Mandatory
2	Obtaining Trade License		Mandatory
3	Submitting Tender Documents		Mandatory
4	Submitting application for the membership of a club registered under company Act 1994.		Mandatory
5	Obtaining Surveyor license for General Insurance		Mandatory
6	For registration of bus, truck, prime mover, lorry etc., plying for hire		Mandatory
7	Obtaining the membership of the professional body as a doctor, dentist, lawyer, Chartered Accountant, cost and management accountant, engineer, architect, or surveyor or any other similar profession including Income Tax Practitioner (ITP)		Mandatory
8	Opening a letter of credit (LC) for the purpose of import;		Mandatory
9	Being a director and a sponsor shareholder of a company		Mandatory
10	Obtaining and retaining a license as a Nikah Registrar		Mandatory
11	Obtaining or maintaining the membership of any trade or professional body		Mandatory
12	Obtaining or maintaining a drug license		Mandatory
13	Obtaining and maintaining the commercial connection of gas		Mandatory
14	Registration, change of ownership or renewal of fitness of a motor vehicle		Mandatory
15	Obtaining or maintaining a survey certificate of any water vessel including launch, steamer, fishing trawler, cargo, coaster and dump-burge etc., plying for hire.		Mandatory
16	Registration or renewal of agency certificate of an insurance company		Mandatory
17	Obtaining the permission or the renewal of permission for the manufacture of bricks by Deputy Commissioner’s office in a district or Directorate of Environment, as the case may be;		Mandatory
18	Receiving any payment which is an income of the payee classified under the head salaries by an employee draws a basic salary of taka sixteen thousand or more including under MPO educational institute and in the production function of a factory, Govt. or Private organization		Mandatory
19	Obtaining or maintaining the agency or the distributorship of a company		Mandatory
20	Receiving any commission, fee or other sum in relation to money transfer through mobile banking or other electronics means or in relation to the recharge of mobile phone account		Mandatory
21	Receiving any payment by a resident from a company against any advisory or consultancy service, catering service, event management service, supply of manpower or providing security service		Mandatory
22	Submitting a bill of entry for import into or export from Bangladesh		Mandatory
23	Participating in a shared economic activities by providing motor vehicles, space, accommodation or any other assets		Mandatory
24	Releasing overseas grants to a non-government organization registered with NGO Affairs Bureau or to a Micro Credit Organization having license with Micro Credit Regulatory Authority		Mandatory
25	Obtaining or maintaining a license for arms		Mandatory
26	Purchasing and Investing in Snachyaptra exceeding value Taka 1,00,00 (Taka One Lac)		Mandatory
27	Participating in any election in upzilla, paurashava, zilla parishad, city corporation or Jatiya Sangsad,		Mandatory
		B	TIN mandatory but Return submission based on having income
28	For purchasing/selling of any land, flat /house		Based on Income
29	Applying for a loan exceeding five lakh taka from a bank or a financial institution.		Based on Income
30
31	Obtaining the admission of a child or a dependent in an English Medium School, providing education under international curriculum, situated in any city corporation, district headquarter or paurashuva.		Based on Income
32	Obtaining a credit card		Based on Income
28	Submitting a plan for construction of building for the purpose of obtaining approval from Rajuk, CDA, KDA and RDA or other concerned authority		Based on Income
		C	Return based on circumstances and for continuation
			Return is mandatory to submit if the assesse was assessed to tax for any of the three years immediately preceding that income year

		D	NOT Mandatory
			Despite of having TIN and except the cases of above mentioned cases under A, B and C, one doesn’t require to submit Income Tax Return if his/her has no income during the fiscal year exceeding the taxable income limit for respective taxpayer’s category.

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