Five Taxpayer Groups Freed from Online Filing Obligation

The National Board of Revenue (NBR) has eased its newly introduced mandatory e-filing rule, offering relief to five specific categories of taxpayers.

The decision, formalised in a special order signed by NBR Chairman Abdur Rahman Khan, spares senior citizens aged 65 or above, persons with disabilities holding valid certification, Bangladeshi expatriates, legal representatives of deceased taxpayers, and foreign nationals working in Bangladesh from the online return filing requirement.

While these groups are exempt, they still have the option to file their returns online if they wish. The NBR says the move is aimed at balancing the drive towards digitalisation with the realities faced by certain taxpayers.

Earlier this month, the revenue authority made online filing compulsory for all individual taxpayers via its e-return portal. The change was designed to make the process faster, more transparent, and less dependent on paperwork.

However, the NBR acknowledged that some individuals may struggle with the e-return registration system due to technical or access issues. Those facing such challenges may apply in writing to their deputy tax commissioner by 31 October, explaining their situation. If approved by the additional or joint tax commissioner, they may revert to filing in paper form.

Last year, more than 1.7 million people filed their income tax returns online. The NBR is encouraging more taxpayers to follow suit, highlighting the benefits of paying from home through bank transfers, debit or credit cards, or mobile financial services such as bKash, Rocket, and Nagad. The system instantly generates filing receipts and, once complete, provides an income tax certificate.

For now, while the majority will move towards e-filing, these five categories will have a choice—marking a softer, more flexible approach to the country’s tax digitalisation drive.