দাবির নোটিশ

(1) If any amount of tax becomes payable as a result of an order or proceeding under this Act, the Deputy Commissioner of Taxes shall issue a notice of demand in the prescribed form to the taxpayer (including any other person liable to pay the tax), specifying the amount of tax payable, the time limit for payment, and the method of payment, along with a copy of the tax assessment order.

(2) If a specific amount of tax is refundable as a result of an order or proceeding under this Act, the Deputy Commissioner of Taxes shall inform the taxpayer in the notice described in sub-section (1) about the amount refundable and the arrangements for refunding that amount, unless such refund is adjusted against outstanding tax as per the provisions of section 225.

(3) The Deputy Commissioner of Taxes shall not make any refund adjustment without providing the taxpayer an opportunity for a hearing.

(4) If a taxpayer, upon whom a notice of demand has been issued under sub-section (1), applies to the Deputy Commissioner of Taxes before the expiry of the payment period specified in the notice, the Deputy Commissioner of Taxes, considering the circumstances of the case, may extend the payment period as deemed necessary or, where applicable, allow payment in instalments subject to conditions.

(5) If the amount payable is not paid within the time specified in the notice of demand issued under sub-section (1) or, where applicable, within the extended period under sub-section (4), the taxpayer shall be deemed a defaulting taxpayer.

(6) If a taxpayer files an appeal under this Act against the tax assessment order or the amount of tax specified therein, the Deputy Commissioner of Taxes shall not deem the taxpayer a defaulting taxpayer until the appeal is disposed of.

(7) If a taxpayer is granted permission to pay in instalments under sub-section (4) and fails to pay any one instalment within the specified time, the taxpayer shall be deemed a defaulting taxpayer for the unpaid amount as of that date and for the remaining instalment(s). The date on which the taxpayer failed to pay the instalment shall be considered the due date for payment of all remaining instalments.

(8) If a taxpayer’s tax is assessed on income earned outside Bangladesh and there are restrictions or prohibitions imposed by the concerned country on remitting such money to Bangladesh, the Deputy Commissioner of Taxes shall not deem the taxpayer a defaulting taxpayer for the income tax imposed on the amount of income that could not be brought to Bangladesh due to such restrictions or prohibitions, until those restrictions or prohibitions are lifted.

(9) For the purposes of this section, a taxpayer’s income shall be deemed to have been brought to Bangladesh when such income has been used or could have been used outside Bangladesh to meet any actual expenses of the taxpayer, or when it has been brought to Bangladesh in the form of capital or in any other manner.

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