184A. Requirement of certificate in certain cases.-

¹[184A. Requirement of twelve-digit Taxpayer’s Identification Number in certain cases.- (1) Notwithstanding anything contained in this Ordinance, a person shall be required to furnish a proof of holding twelve-digit Taxpayer’s Identification Number in the cases mentioned in sub-section (3).

(2) The proof of holding twelve-digit Taxpayer’s Identification Number shall be a certificate issued by the Deputy Commissioner of Taxes or a system generated certificate authorised by the Board in this behalf or an acknowledgment receipt of return of income, if such certificate or acknowledgment receipt, as the case may be, contains the name and the twelve-digit Taxpayer’s Identification Number of the person.

(3) The proof of holding twelve-digit Taxpayer’s Identification Number shall be furnished in the cases of –

(i) opening a letter of credit for the purpose of import;

 (ii) applying for an import registration certificate or export registration certificate;

(iii) obtaining the issuance or renewal of a trade license in the area of a city corporation or paurashava;

 (iv) submitting tender documents by a resident for the purpose of supply of goods, execution of a contract or rendering a service;

(v) submitting application for the membership of a club registered under‡Kv¤úvbx AvBb, 1994(1994 m‡bi 18 bs AvBb ) ;

(vi) obtaining the issuance or renewal of license of or enlistment as a surveyor of general insurance;

(vii) obtaining registration, by a resident, of the deed of transfer, baynanama or power of attorney [or selling] of a land, building or an apartment situated within a city corporation or a paurashava of a district headquarter [or cantonment  board] where the deed value exceeds one lakh taka;
 

(viii) obtaining registration, change of ownership or renewal of fitness of a bus, truck, prime mover, lorry etc., plying for hire;

(ix) applying for a loan exceeding five lakh taka from a bank or a financial institution;

 (x) obtaining a credit card;

(xi) obtaining the membership of the professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect or surveyor or any other similar profession;

 (xii) being a director or a sponsor shareholder of a company;

(xiii) obtaining and retaining a license as a Nikah Registrar under the Muslim

Marriages and Divorces (Registration) Act. 1974 (LII of 1974); (xiv) obtaining or maintaining the membership of any trade or professional body;

(xv) submitting a plan for construction of building for the purpose of obtaining approval from Rajdhani Unnayan Kartripakkha (Rajuk), Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA) or other concerned authority ²[in any city corporetion or paurasava;]

(xvi) obtaining or maintaining a drug license;

(xvii) obtaining or maintaining the commercial connection of gas;

(xviii) obtaining or maintaining the connection of electricity for commercial purpose in a city corporation, paurashava ³[Zilla parishad,] or cantonment board;

(xix) registration, change of ownership or renewal of fitness of a motor vehicle;

(xx) obtaining or maintaining a survey certificate of any water vessel including launch, steamer, fishing trawler, cargo, coaster and dump-burge etc., plying for hire;

(xxi) registration or renewal of agency certificate of an insurance company;

(xxii) obtaining the permission or the renewal of permission for the manufacture of bricks by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be;

 (xxiii) participating in any election in upazilla, paurashava, city corporation or Jatiya Sangsad;

(xxiv) obtaining the admission of a child or a dependent in an English medium school, providing education under international curriculum, situated in any city corporation, district headquarter or paurasabha;

(xxv) receiving any payment which is an income of the payee classifiable under the head "Salaries" by an employee of the government or an authority, corporation, body or units of the government or formed by any law, order or instrument being in force, if the employee, at any time in the income year, draws a basic salary of taka sixteen thousand or more; (xxvi) receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month;

(xxvii) receiving any payment which is an income of the payee classifiable under the head "Salaries" by any person employed in the management or administrative function or in any supervisory position in the production function;

(xxviii)obtaining or maintaining the agency or the distributorship of a company;

(xxix) receiving any commission, fee or other sum in relation to money transfer through mobile banking or other electronic means or in relation to the recharge of mobile phone account;

(xxx) receiving any payment by a resident from a company against any advisory or consultancy service, catering service, event management service, supply of manpower or providing security service;

(xxxi) submitting a bill of entry for import into or export from Bangladesh.

⁴[(xxxii) participates in a shared economic activities by providing motor vehicle, space, accommodation or any other assets.”]

(xxxiii) releasing overseas grants to a non-government organisation registared with NGO Affairs Bureau or to a Micro Credit Organisation having licence with Micro Credit Regulatory Authority ⁵[;

(xxxiv) obtaining or maintaining a license for arms ⁶[;

“(xxxv) purchasing savings instruments (Sanchayapatra) of Taka exceeding 2 lakhs;

(xxxvi) opening postal savings accounts of Taka exceeding 2 lakhs;

(xxxvii) obtaining registration of co-operative society.”।]

 (4) The Board may, by a general or special order, exempt any person from furnishing twelve-digit Taxpayer’s Identification Number.

 (5) The person responsible for processing any application or nomination, approving any license, certificate, membership, permission, admission, agency or distributorship, sanctioning any loan, issuing any credit card, allowing connection, executing registration or making any payment shall not so process, approve, sanction, issue, allow, execute or make payment, as the case may be, unless the twelve-digit Taxpayer’s Identification Number is furnished as required under the provision of sub-section (1) or the person who is required to furnish the proof of holding twelve-digit Taxpayer’s Identification Number provides a certificate from the Board that he is exempted from furnishing such proof.

(6) The person to whom the proof of holding twelve-digit
Taxpayer’s Identification Number is furnished shall verify the authenticity of it in the manner as may be specified by the Board.” 

¹ Ins. new section 184A by 1990 subsequently subs. by F. A. 1997 and F. A. 2014 again subs by F. A. 2017

2 Subs, for ended ";" of item (xv) by F. A. 2021

³ Ins. by F. A. 2020

⁴ Subs. by F. A. 2020

5 Subs ";" for and ins. new clause (xxxiv) by F. A. 2020

6 Subs ";" for and ins. new clause (xxxiv), (xxxvi) and (xxxvii) by F. A. 2021

²[184A.  Requirement  of  certificate  or  acknowledgment  receipt  containing twelve-digit  Taxpayer’s  Identification  Number  of  return  of  income  in certain cases.-

  (1) Notwithstanding anything contained in this Ordinance,  a person  shall  be  required  to  submit  an  acknowledgement  receipt  containing twelve-digit Taxpayer‘s Identification Number  of  the return of income filed for  the  immediate  preceding  assessment  year  or  a  certificate  from  the concerned  Deputy  Commissioner  of  Taxes  or  a  computer  generated certificate communicated by a computer system as may be authorised by the Board in this behalf or, in case of an old assessee, a certificate by the Deputy Commissioner  of  Taxes  containing  twelve-digit  Taxpayer‘s  Identification Number and assessment completion information  to the concerned authority, by any person at the time of-

(a) opening a letter of credit for the purpose of import;
(aa)  submitting  an  application  for  the  purpose  of  obtaining  an  import registration certificate;
(b) renewal of trade license in the area of a city corporation or of a Paurashava ;
(c) submitting tender documents for the purpose of supply of goods, execution of a contract or for rendering services;
(d)  submitting  an  application  for  membership  of  a  club  registered  under কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন);
(e)  issuance  or  renewal  of  license  or  enlistment  of  a  surveyor  of  general insurance;
(f) registration for purchase of land, building or an apartment situated within any city corporation or any paurashava of a district headquarter, deed value of which exceeds one lakh taka;
(ff) provisions of clause (f) shall not apply in case of registration for purchase of  land,  building  or  an  apartment  situated  within any  city  corporation,  by  a non resident Bangladeshi;
(g)  registration, change of ownership or renewal of fitness of a car, jeep or a microbus;

(h) sanction of loan exceeding five lakh taka to a person by a commercial bank or a leasing company;
(i) issue of credit card;
(j) issue of practicing license to a doctor, a chartered accountant, a cost and management accountant, a lawyer or an income tax practitioner;
³[(k) giving ISD connection to any kind of telephone;
(l) being director of a company or sponsor shareholder of a company;

⁴[(ll) provision of clause (l) shall not be applicable for a non-resident, not being a Bangladeshi citizen;]
(m)  submission  of  application  for  a  license  as  a  Nikah  Registrar  under  the Muslim Marriages and Divorces (Registration) Act. 1974 (LII of 1974):

Provided  that  a  person  who  has  already  obtained  the  license  of  a  Nikah Registrar shall be required to obtain such certificate within three months from the date of commencement of this provision;
(n) applying for or renewal of membership of any trade body;
(o) submitting a plan for construction of building for the purpose of obtaining approval  from  Rajdhani  Unnayan  Kartripakkha  (Rajuk),  Chittagong Development Authority (CDA), Khulna Development Authority (KDA) and Rajshahi Development Authority (RDA);
(p) issuance of drug license ;
(q)  applying  for  connection  of  gas  for  commercial  purpose  in  a  city corporation, paurashava or cantonment board;
(r)  applying  for  connection  of  electricity  for  commercial  purpose  in  a  city corporation, paurashava or cantonment board;
(s)  registration,  change  of  ownership  or  renewal  of  fitness  of  a  bus,  truck, prime mover, lorry etc., plying for hire ;
(t)  issuance  or  renewal  of  survey  certificate  of  a  water  vessel  including launch,  steamer,  fishing  trawler,  cargo,  coaster  and dump -burge  etc.,  plying for hire;

(u) registration or renewal of certificate as agent of an insurance company;
(v)  permission  or  renewal  of  permission  for  the  manufacture  of  bricks  by Deputy Commissioner's office in a district or Directorate of Environment, as the case may be;
(w) submitting nomination form for any election in upazilla,  paurashava, city corporation or Jatiya Sangsad ⁵[;

(x) being a parent or guardian of a student of English medium school situated in any city corporation or in any paurasabha of a district headquarter following international curriculum.]

⁶[(y) receiving any payment which is an income of the payee classifiable under the head “Salaries” by an employee of the government or an authority, corporation, body or units of the government or formed by any law, order or instrument being in force, and if the employee, at any time in the income, draws salary at a scale of grade 10 or above of the চাকরি (বেতন ও ভাতাদি) আদেশ, ২০১৫ proclaimed in 2015 or at an equivalent grade or pay in any other pay scales applicable in 2015;]

[(z) receiving any amount from the Government under the Monthly Payment Order (MPO) if the amount of payment exceeds taka sixteen thousand per month;]

[(za) receiving any payment which is an income of the payee classifiable under the head “Salaries” by any person employed in the management or administrative function or in any supervisory position in the production function.]

(2)  Having  received  the  certificate  or  acknowledgement  receipt  of  return  of income as mentioned in sub-section (1), the concerned authority shall verify the authenticity of the twelve-digit Taxpayer‘s Identification Number (TIN) as may be prescribed by the Board.]

........................................................

¹ Subs. by F.A. 2017

² Subs. by F.A. 2014

³ Omitted by F. A. 2015

⁴Ins. new clause (ll) by F. A. 2015

⁵Subs. "semi colon" for "full stop" and new clause (x) by F. A. 2015

⁶ Added by F.A. 2016

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