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Dispute Resolution Flowchart

The Income Tax Act of 2023 in Bangladesh outlines a three-step dispute resolution process for taxpayers aggrieved by orders from the Deputy Commissioner of Taxes. The process includes filing a first appeal with the Commissioner of Taxes, a second appeal to the Taxes Appellate Tribunal, and a reference to the High Court Division for questions of law only. Alternative Dispute Resolution (ADR) is also available at any stage, requiring the payment of admitted tax liability and facilitated by a retired tax official or judge.

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Raibul Islam
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3 views3 pages

Dispute Resolution Flowchart

The Income Tax Act of 2023 in Bangladesh outlines a three-step dispute resolution process for taxpayers aggrieved by orders from the Deputy Commissioner of Taxes. The process includes filing a first appeal with the Commissioner of Taxes, a second appeal to the Taxes Appellate Tribunal, and a reference to the High Court Division for questions of law only. Alternative Dispute Resolution (ADR) is also available at any stage, requiring the payment of admitted tax liability and facilitated by a retired tax official or judge.

Uploaded by

Raibul Islam
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Dispute Resolution — Income Tax Act, 2023

Bangladesh · Administrative Appeals → Tribunal → High Court Division

1st Appeal Tribunal High Court ADR

Assessee Aggrieved by Order


Order by Deputy Commissioner of Taxes (DCT) — assessment / penalty / refund / loss set-off

aggrieved → file appeal


⟵ ADR available at any stage ⟶

STEP 1

FI RS T A P PEAL

Commissioner of Taxes (Appeals)


TIME LIMIT FILING FEE GROUNDS

45 days Tk. 200 Fact & Law

IF RETURN FILED → PAY IF NO RETURN FILED → PAY

Admitted tax liability 10% of DCT-determined tax

Deemed Allowed: If no order within 150 days from end of month appeal was filed → appeal
automatically allowed

Eligible orders: assessment of income, computation of tax/refund, set-off of losses, imposition of


penalty/interest

still aggrieved → second appeal


STEP 2

SE CO ND A PPEA L

Taxes Appellate Tribunal


TIME LIMIT FILING FEE GROUNDS

60 days Tk. 1,000 Fact & Law


60 days Tk. 1,000 Fact & Law

MANDATORY DEPOSIT WAIVER / REDUCTION

10% of disputed tax Zonal Commissioner (if hardship proved)

COMPOSITION BENCH

President (NBR member) + members Min. 2 members; majority decision


(District Judges / Commissioners / Tax
lawyers)

Deemed Allowed: No order within 180 days → allowed | Split decision requiring 3rd member →
extended to 240 days

The Tribunal is a quasi-judicial body — it is strictly NOT an income tax authority

aggrieved on question of law only


STEP 3

RE FE REN C E

High Court Division — Supreme Court of Bangladesh


TIME LIMIT FILING FEE GROUNDS

90 days Tk. 2,000 Question of Law ONLY

DEPOSIT (DEMAND ≤ ৳10L) DEPOSIT (DEMAND > ৳10L)

15% of disputed tax 25% of disputed tax

Stay of Demand: Filing a reference does NOT automatically stay tax payment — assessee must
separately apply for a stay

No statutory disposal deadline at High Court level

✓ Appeal Allowed ✗ Appeal Dismissed


Order set aside / varied in favour of assessee Original order upheld, tax liability confirmed

ALTERNATIVE ROUTE

AD R
Alternative Dispute Resolution
AVAILABLE WHEN ELIGIBILITY

Dispute pending before any authority, Admitted tax liability must be paid
Tribunal or Court

FACILITATOR

Retired tax official / Judge / Experienced CA — mediates between assessee &


Commissioner's representative

✓ If Settlement Reached: Signed agreement is final & binding — cannot be challenged in any
authority, Tribunal, or Court

QUICK COMPARISON

STAGE 1ST APPEAL TRIBUNAL HIGH COURT

Authority Commissioner (Appeals) Taxes App. Tribunal HCD, Supreme Court

Grounds Fact & Law Fact & Law Law only

Time limit 45 days 60 days 90 days

Fee Tk. 200 Tk. 1,000 Tk. 2,000

Tax deposit Admitted liability 10% disputed 15% or 25%

Deemed allowed 150 days 180 / 240 days No deadline

VAT Appeals (for reference): Time limit is 90 days for both the Commissioner (Appeals) and the
VAT Tribunal. Mandatory deposit is 10% of tax at each stage.

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