Tax Litigation Services in Dhaka, Bangladesh

Tax litigation services assist individuals and businesses in navigating disputes with tax authorities in Bangladesh. When taxpayers are aggrieved by decisions made by tax authorities, they have the right to appeal to various forums, including the Taxes Appellate Tribunal and the High Court Division of the Supreme Court. These appeal processes are outlined in the Income Tax Ordinance, 1984.

Common Grounds for Tax Disputes

Taxpayers may face grievances related to the following orders:

  1. Assessment of Income: Disputes regarding the amount of income assessed.
  2. Computation of Tax Liability or Refund: Issues related to how tax liabilities or refunds are calculated.
  3. Set-off and Carry Forward of Losses: Disagreements on the treatment of losses for tax purposes.
  4. Imposition of Penalty or Interest: Concerns over penalties or interest applied by tax authorities.
  5. Charge and Computation of Surcharge: Issues regarding the application of surcharges or additional sums.
  6. Tax Credits: Disputes related to the eligibility or computation of tax credits.
  7. Payment of Refund: Delays or disputes in receiving tax refunds.

Appellate Tax Authorities in Bangladesh

  1. Appeal to the IJCT: Taxpayers aggrieved by an order of the Tax Recovery Officer (TRO) can appeal to the Income Tax Appellate Tribunal (IJCT) within 30 days of the order's service.

  2. Appeal to Additional/Joint Commissioner of Taxes: Non-corporate taxpayers can appeal to the Additional or Joint Commissioner within 45 days of receiving the Deputy Commissioner’s order, while corporate taxpayers must appeal to the Commissioner of Taxes.

  3. Appeal to Commissioner of Taxes: Taxpayers can appeal against the order of the Additional/Inspecting Joint Commissioner within 45 days of receiving that order.

  4. Appeal to Taxes Appellate Tribunal: Appeals against orders from the Additional/Inspecting Joint Commissioner or the Commissioner must be filed with the Taxes Appellate Tribunal within 60 days of communication of the order.

  5. Appeal to High Court Division of the Supreme Court: Both the taxpayer and the Commissioner may appeal to the High Court Division within 90 days of receiving the Taxes Appellate Tribunal's order.

  6. Alternative Dispute Resolution (ADR): Any disputes with income tax authorities can also be resolved through ADR mechanisms.

Our Tax Litigation Services

We offer expert tax litigation services to help clients effectively manage disputes with tax authorities. Our services include:

  • Expert Legal Guidance: Providing clear legal reasoning based on the Income Tax Ordinance and related rules to support your case.
  • Filing Valid Appeals: Preparing and submitting appeals on behalf of clients in compliance with tax laws.
  • Representation at Hearings: Representing clients during hearings with well-prepared arguments addressing the grounds of the dispute.

Our team consists of qualified professionals and tax experts equipped to navigate interactions with the National Board of Revenue (NBR) effectively, ensuring that your interests as a taxpayer are safeguarded. Let us assist you in achieving a favorable resolution to your tax disputes.

 

 

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