Exercise of assessment functions by the Inspecting Additional Commissioner of Taxes under Section 12 of the Bangladesh Income Tax Act 2023.

Exercise of the assessment functions of the Inspecting Additional Commissioner of Taxes under Section 12 | Bangladesh Income Tax Act -2023

As per section-12(ITA-2023),

Exercise of Assessment Functions by the Inspecting Additional Commissioner of Taxes

(1) Subject to prior approval of the Board, the Commissioner may, by a general or special order in writing, direct that the powers and functions assigned under this Act to any income-tax authority shall, in relation to specified cases, classes of cases, persons, or classes of persons within the Commissioner's jurisdiction, be exercised by the immediate superior income-tax authority of that authority.

(2) Where an order is issued under sub-section (1), any reference in this Act or in any rule made there under to the concerned income-tax authority shall be construed as a reference to the immediate superior income-tax authority exercising such powers and functions.

You may learn more-

Duties and functions, and jurisdiction of income-tax authorities under Section 08

Special agricultural income under Section 41 | Bangladesh Income Tax Act -2023

 

Frequently Asked Questions(FAQ): 

Q1. What is the role of the Inspecting Additional Commissioner of Taxes under Section 12 of the Bangladesh Income Tax Act 2023?

Answer: Under Section 12, the Inspecting Additional Commissioner of Taxes may exercise assessment functions assigned by the National Board of Revenue (NBR) or other authorized tax authorities. The provision helps ensure effective tax administration, supervision, and compliance.

Q2. Can the Inspecting Additional Commissioner of Taxes conduct tax assessments directly?
Answer: Yes. Section 12 allows the Inspecting Additional Commissioner of Taxes to perform assessment functions when such authority is delegated or assigned according to the provisions of the Bangladesh Income Tax Act 2023.

Q3. Why is Section 12 important in Bangladesh's tax administration system?
Answer: Section 12 strengthens tax governance by enabling senior tax officials to participate in assessment activities, improving efficiency, oversight, consistency, and revenue collection processes.

Q4. Who grants assessment powers to the Inspecting Additional Commissioner of Taxes?
Answer: Assessment powers are granted through the legal framework established under the Bangladesh Income Tax Act 2023 and may be assigned by the National Board of Revenue (NBR) or competent tax authorities as prescribed by law.