The National Board of Revenue (NBR) has allowed individual taxpayers to seek a conditional time extension to submit paper-based income tax returns, provided they apply with valid justification within a specified deadline, officials said.
Under a recent directive issued in line with the Income Tax Act, 2023, the NBR reiterated that online submission of income tax returns through its official portal (www.etaxnbr.gov.bd) has been made mandatory for all natural person taxpayers, except those specifically exempted under a special order.
According to the order four specific categories of people will be exempted from this compulsion.
They are senior citizens aged 65 years or above, physically-challenged or especially abled taxpayers (upon submission of valid certification), Bangladeshi taxpayers residing abroad; and legal representatives filing returns on behalf of deceased taxpayers.
However, acknowledging technical difficulties faced by some taxpayers, particularly problems related to registration and access to the e-return system, the revenue authority has opened a limited window for relief.
According to the order, any natural person taxpayer — other than those already exempted — who is unable to submit their return online due to registration-related complications may apply to the concerned Deputy Commissioner of Taxes by January 15, 2026.
The application must clearly mention specific and reasonable grounds explaining why online filing was not possible.
Upon scrutiny of the application, and subject to approval by the relevant Additional or Joint Commissioner of Taxes, the applicant will be allowed to submit a paper-based income tax return instead of the mandatory e-return.
Senior NBR officials said the measure is intended to prevent genuine taxpayers from falling into non-compliance due to technical barriers, while at the same time maintaining the government’s broader push towards full digitalisation of the tax administration system.
“This is not a blanket extension or exemption,” an official explained.
“Taxpayers must formally apply and justify their inability to file online. Only with approval from higher tax authorities will paper returns be accepted.”
The NBR has been gradually expanding mandatory e-filing as part of its tax reform agenda to enhance transparency, improve compliance, reduce administrative costs and minimise direct contact between taxpayers and tax offices.
Tax officials also urged taxpayers to make every effort to complete online registration and filing within the prescribed system, noting that the paper-return option will be allowed only on a case-by-case basis and subject to administrative approval.
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The directive is expected to provide temporary relief to taxpayers facing technical challenges, while reinforcing the NBR’s commitment to transitioning towards a fully digital income tax filing regime.
The interim government recently has extended the deadline for submitting income tax returns for individual taxpayers for the second time for the 2025–26 tax year.
According to an order issued by the National Board of Revenue (NBR), the return submission deadline has been extended from December 31, 2025 to January 31, 2026.