Written by The Banking Post
The National Board of Revenue (NBR) has relaxed the mandatory online tax return filing requirement for five categories of individuals for the 2025–26 tax year.
The decision was announced in an office order issued by the NBR on Monday (August 11).
According to the order, under the authority of sub-section (4) of section 328 of the Income Tax Act, 2023, the NBR has made it mandatory for all individual taxpayers to file their returns online at www.etaxnbr.gov.bd from August 4, 2025, for the 2025–26 tax year — except for the following categories:
(a) Senior taxpayers aged 65 years or above
(b) Physically challenged or special needs taxpayers (subject to submission of a certificate)
(c) Bangladeshi taxpayers residing abroad
(d) Legal representatives of deceased taxpayers
(e) Foreign nationals working in Bangladesh
However, these exempted taxpayers may file their returns online if they wish.
In addition, if any individual taxpayer outside these five exempted categories is unable to file their return online due to registration-related issues in the e-return system, they may apply to the relevant Deputy Tax Commissioner with specific justification by October 31. Upon approval from the concerned Additional/Joint Tax Commissioner, such taxpayers will be allowed to file paper returns.
