Tax Appeal in Bangladesh: Commissioner of Taxes, Appellate Tribunal & High Court

When an assessment order issued by a Deputy Commissioner of Taxes (DCT) results in arbitrary additions or unfair tax demands, taxpayers have statutory legal recourse through a structured three-tier appellate framework in Bangladesh.

Mandatory Appeal Deposit: Under Section 283 of the Income Tax Act 2023, filing an appeal before the Commissioner of Taxes (Appeals) requires depositing 10% of the disputed tax amount (or 10% of the tax assessed on returned income).

Tier 1: Appeal Before Commissioner of Taxes (Appeals)

• Filing Window: Must be filed within 60 calendar days from the date of receiving the assessment order and demand notice.

• Prescribed Form: Form of Appeal accompanied by grounds of appeal, statement of facts, and assessment order copy.

• Hearing & Order: The appellate commissioner hears arguments, examines evidence, and may confirm, reduce, enhance, or set aside the assessment.

Tier 2: Taxes Appellate Tribunal

• If dissatisfied with the appellate commissioner's order, an appeal can be preferred to the Taxes Appellate Tribunal within 60 days.

• Requires an additional 10% tax deposit of the remaining disputed sum.

• The Tribunal is the final fact-finding authority in Bangladesh tax jurisprudence.

Tier 3: Reference Application to the High Court Division

If a substantial question of law arises from the Tribunal's decision, an application can be made to the High Court Division of the Supreme Court of Bangladesh under Section 312.