Tax Incentives and Investment Conditions

3.1 Major tax legislations KPMG National Board of Revenue (NBR), the tax authority in Bangladesh. Direct Tax Indirect Tax Income Tax Ordinance 1984 %1 VAT and Supplementary Duty Act 2012 Customs Act 1969 Stamp Act 1899 SROS, Clarifications and Interpretations are issued to support the main legislations. © 2023 Rahman Rahman Huq and KPMG Advisory Services Limited are entities registered in Bangladesh, and member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Printed in Bangladesh. 27 27

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