Dr. Abu Nur Rashed Ahmed
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National Board of Revenue is the apex bady of tax
administration in Bangladesh. Collection of tax-revenue is one of the prime
responsibilities of the NBR. Major tax revenue comes from VAT including both
import and domestic stages. The ratio of VAT in total tax collection is
increasing day by day. At present, most of the economic sectors are under VAT
coverage and this coverage is increasing every year.There are very few
publications on VAT by the NBR though the contribution of VAT in tax revenue is
significant. As a result, tax payer’s tax payers do not get proper service in
