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The main responsibility of NBR is to mobilize domestic resources through the collection of import duties and taxes, VAT and income tax for the government. Side by side with collection of taxes, facilitation of international trade through quick clearance of import and export cargoes has also emerged as a key role of NBR.
NBR is the authority for tax policies and tax laws in Bangladesh. [1] [2] NBR collects almost 97% of tax revenue and almost 85% of total revenue for the government of Bangladesh. [3] The Customs, Excise and VAT Appellate Tribunal is a tribunal under the National Board of Revenue established in 1995. [4] [5]
The real estate industry in Bangladesh operates under various laws and regulations, including: Town Improvement Act, 1953: This act established Rajdhani Unnayan Kartripakkha (RAJUK) and gives it the authority to plan, develop, and expand Dhaka city, also granting the government powers to acquire land, construct buildings, and address issues of congestion and inadequate housing.
The Bangladesh Labour Act 2006 was amended with the Bangladesh Labour (Amendment) Bill, 2013 to improve worker rights, including greater but limited freedom to form trade unions, and improving occupational health and safety condition in factories. In 2017, the government pledged to remove the ban on trade unions in export processing zones. [16]
The National Budget of Bangladesh is the government's annual financial statement, outlining the projected income and expenditure for the fiscal year. According to Article 87.(1) of the Constitution of Bangladesh , presenting this budget is a mandatory duty of the government.
The Income-tax Ordinance, 1984; The Bangladesh Women's Rehabilitation and Welfare Foundation (Repeal) Ordinance, 1984; The Nazrul Institute Ordinance, 1984 [Repealed] The Finance Ordinance, 1984; The Fisheries Research Institute Ordinance, 1984 [Repealed] The Districts (Extension to the Chittagong Hill-tracts) Ordinance, 1984
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