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Complete chapter-wise Sections List of the Value Added Tax and Supplementary Duty Act, 2012 for taxpayers, accountants, businesses, students, and professionals.

Complete Sections List of Value Added Tax and Supplementary  Duty Act-2012:

The Value Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012) is the foundational legislation governing indirect taxation in Bangladesh. It is organized into 18 Chapters containing a total of 139 Sections, establishing a modernized, transaction-based VAT system.

The comprehensive list of sections organized by chapter is outlined below

CHAPTER ONE (01)-PRELIMINARY:

 

Sections	Titles	URL Links
Section-1	Short Title & Commencement
Section-2	Definitions
Section-3	The Act to prevail
CHAPTER TWO(02)-VAT REGISTRATION AND TURNOVER TAX ENLISHMENT
Section-4	Persons required to be registered for VAT
Section-5	Registration of central, or branch unit
Section-6	VAT registration
Section-7	Publication and preservation of a list of registered persons
Section-8	Voluntary VAT registration
Section-9	Cancellation of VAT registration
Section-10	Persons required to be enlisted and their enlistment
Section-11	Cancellation of enlistment
Section-12	Registration or enlistment, by the Commissioner, suo moto, of persons required to be registered or enlisted
Section-13	Responsibility of a registered or enlisted person to display certificates
Section-14	Responsibility of a registered or enlisted person to keep informed of changes in information
CHAPTER THREE(03)-MPOSITION OF VAT
Section-15	Imposition of VAT
Section-16	Persons liable to pay value added tax
Section-17	Supplies made within Bangladesh
Section-18	Registered Supplier and registered recipient
Section-19	VAT Agent of non-residents
Section-20	Imported services reverse charged to recipient
Section-21	Zero-rated supplies
Section-22	Land outside Bangladesh
Section-23	Supply of goods for export
Section-24	Supply Supplies of zero- rated services
Section-25	Travel Agent and tour operators
Section-26	Exempted supplies, or exempted imports
CHAPTER FOUR(04) -MANNER OF VAT COLLECTION (PART-A: ON IMPORTS)
Section-27	Manner of VAT collection on taxable imports
Section-28	Determination of value of taxable imports
Section-29	Determination of value of re-imported goods
Section-30	Imports for exports
Section-31	Payment of advance tax on import and its
CHAPTER FOUR(04) -MANNER OF VAT COLLECTION (PART-B: ON GENERAL SUPPLIES)
Section-32	Determination of value of the taxable supply
Section-33	Time of payment of VAT on taxable supplies
Section-34	Progressive or periodic supplies
Section-35	Single and multiple supplies
CHAPTER FOUR(04) -MANNER OF VAT COLLECTION (PART-C: ON SPECIAL SUPPLIES)
Section-36	Sale of an establishment as a going concern
Section-37	Rights, options, and vouchers
Section-38	Supply of prepaid telecommunications products or services
Section-39	Lotteries, lucky draws, housie, raffles, and similar undertakings
Section-40	Value of in-kind benefits given to an employee or officer
Section-41	Lay-by sales
Section-42	Cancelled transactions
Section-43	Sale of property to pay off a debt
Section-44	Vending machines

CHAPTER FIVE (05) -ASSESSMENT OF NET PAYABLE TAX BY THE TAXPAYER AND PAYMENT THEREOF
Section-45	Manner of assessing net payable tax on supplies and payment thereof
Section-46	Input tax credit
Section-47	Partial input tax credit
Section-48	Adjustments
Section-49	Tax withheld at source and increasing adjustment by withholding entity
Section-50	Decreasing adjustment by the supplier after the tax withheld at source
CHAPTER SIX (06)-TAX INVOICES AND OTHER DOCUMENT
Section-51	Tax invoices
Section-52	Credit notes and debit notes
Section-53	Integrated tax invoice and withholding certificate
Section-54	Other provisions relating to tax documents
CHAPTER SEVEN (07) - IMPOSITION AND COLLECTION OF SUPPLEMENTARY DUTY
Section-55	Imposition of supplementary duty
Section-56	Persons liable to pay supplementary duty
Section-57	The value for imposition of supplementary duty
Section-58	Special schemes for tobacco and alcoholic goods
Section-59	Collection of supplementary duty on imports
Section-60	Collection of supplementary duty on supplies
Section-61	Presumed supply of goods subject to supplementary duty
Section-62	Decreasing adjustments for supplementary duty
CHAPTER EIGHT (08)- IMPOSITION AND COLLECTION OF TURNOVER TAX
Section-63	Imposition and collection of turnover tax
CHAPTER NINE (09)- FILING OF RETURN AND AMENDMENTS THERETO
Section-64	Filing of return
Section-65	Late filing of return
Section-66	Amendments to return
Section-67	Filing of complete, additional, or alternative returns
CHAPTER TEN (10)- CARRY FORWARD OF NEGATIVE NET AMOUNT AND REFUNDS
Section-68	Carry forward and refund of negative net amount
Section-69	Refunds without carry forward of net negative amounts of money
Section-70	Application of the refunded money
Section-71	Refund of taxes paid by diplomats and other international organisations
Section-72	Refund or adjustment of taxes paid in excess
CHAPTER ELEVEN (11) - TAX DETERMINATION BY THE COMMISSIONER
Section-73	Tax determination
Section-74	False declaration by the recipient of a supply
Section-75	False statement by supplier
Section-76	Grant of tax benefit or its negation
Section-77	Admissibility of tax determination notice
CHAPTER TWELVE (12)- VALUE ADDED TAX AUTHORITY
Section-78	Value Added Tax Authority and officers thereof
Section-79	Duties and responsibilities of the VAT Authority
Section-80	Power of the Board to amend or alter an order or decision of a VAT officer
Section-81	Delegation of Power
Section-82	Assistance to VAT officers
Section-83	Power to enter and search by VAT officers
Section-84	Seizure of goods and disposal thereof
Section-85	Imposition of monetary penalty for non-compliances or irregularities
Section-86	Monetary limits of the VAT officers in initiating a proceeding for adjudication
Section-87	Power to summons
Section-88	Powers and functions of the Customs Officers
Section-89	Confidentiality
CHAPTER THIRTEEN (13)- AUDIT AND INVESTIGATION
Section-90	Audit and investigation of a taxpayer’s economic activities
Section-91	Powers of the VAT officers
Section-92	Supervised supply, observation and surveillance
Section-93	Multiple departmental audits
Section-94	Special audit
CHAPTER FOURTEEN (14)- RECOVERY OF ARREAR TAX
Section-95	Recovery of arrear tax
Section-96	Power of VAT officer under the Code of Civil Procedure
Section-97	Change in jurisdiction for recovery of arrear tax
Section-98	Disposal of money or security recovered
Section-99	Government lien on the immovable property of the defaulting taxpayer and attachment thereof
Section-100	Seizure of goods, sale of such goods and disposal of the saleproceeds thereof
Section-101	Liabilities and obligations of the representative
Section-102	Responsibilities of receivers
Section-103	Liability of directors or entrepreneurs of any company or association of persons or of property development joint venture
Section-104	Continuity of partnerships or unincorporated associations
Section-105	Death or insolvency of a taxpayer
Section-106	Payment of arrear tax by instalments
CHAPTER FIFTEEN (15)- MAINTENANCE OF FORMS, NOTICES, AND RECORDS
Section-107	Keeping of records and accounts
Section-108	Authentication of forms, notices and documents
Section-109	Service of notices
Section-110	Authenticity of documents
CHAPTER SIXTEEN (16)- OFFENCE, TRIAL AND PUNISHMENT
Section-111	Offences relating to VAT registration certificate or turnover tax certificate and tax invoice, and punishment thereof
Section-112	Offence and punishment relating to false or misleading statement or description
Section-113	Offence and punishment for obstructions
Section-114	Investigation, trial and appeal of the offence
Section-115	Additional Power of the Judicial Magistrate or the Metropolitan Magistrate
Section-116	Offence committed by any company, association of persons or property development joint venture
Section-117	Abettor of offence
Section-118	Prior approval before filing a case
Section-119	Compoundability of the offences
Section-120	Fine additional to the tax payable.
CHAPTER SEVENTEEN (17)-APPEALS AND REVISIONS
Section-121	Appeal to Commissioner (Appeal)
Section-122	Appeal to Appellate Tribunal
Section-123	Burden of proof in a proceeding
Section-124	Revision by the High Court Division
Section-125	Alternative dispute resolution
CHAPTER EIGHTEEN (18) – MISCELLANEOUS
Section-126	Tax exemption by the Government
Section-127	Imposition of interest on payable tax
Section-128	Online performance of functions, filing of return and payment of tax, etc
Section-129	Bar to the lodgement of suits in the Court
Section-130	Appointment of VAT Consultant
Section-131	Correction of clerical mistakes, etc
Section-132	Certified copy of documents
Section-133	Issuance of VAT clearance certificate
Section-134	Acts to be done through a private organisation
Section-135	Power to make rules
Section-136	Publication of translated English text
Section-137	Repeal and savings
Section-138	Tax accounting during transition
Section-139	Agreements entered into after the introduction of this Act

Final Thought:

The Sections List of the Value Added Tax and Supplementary Duty Act, 2012 serves as a valuable reference for anyone involved in Bangladesh's taxation system. Instead of searching through the entire legislation, readers can quickly identify the relevant section needed for registration, invoicing, input tax credit, returns, assessments, penalties, appeals, or any other VAT-related matter. 

As tax laws continue to evolve through Finance Acts, SROs, and NBR notifications, professionals should always verify whether any provision has been amended before relying on it in practice. This section-wise guide is designed to simplify legal research, improve compliance, and save valuable time for accountants, tax practitioners, business owners, students, and researchers.

 Bookmark this page for future reference and explore our related articles on VAT rules, Mushak forms, Finance Acts, and other Bangladesh tax laws to stay informed about the latest developments in VAT and supplementary duty compliance.

Frequently Asked Questions (FAQ)

1. What is the Value Added Tax and Supplementary Duty Act, 2012?

The Value Added Tax and Supplementary Duty Act, 2012 is Bangladesh's primary VAT legislation that regulates Value Added Tax (VAT), Supplementary Duty (SD), and Turnover Tax. It establishes the legal procedures for VAT registration, tax collection, payment, compliance, and enforcement.

2. How many sections are included in the Value Added Tax and Supplementary Duty Act, 2012?

The Act contains 136 sections, divided into multiple chapters covering definitions, registration, taxable supplies, imports, input tax credit, returns, audits, assessments, penalties, appeals, and administrative provisions.

3. Who should study the sections of the VAT and SD Act, 2012?

The Act is important for accountants, VAT consultants, tax lawyers, business owners, importers, exporters, manufacturers, service providers, finance professionals, students, and anyone responsible for VAT compliance in Bangladesh.

4. Why is a section-wise list of the Act useful?

A section-wise list helps readers quickly locate relevant legal provisions without reading the entire Act. It is especially useful for legal research, tax compliance, professional practice, academic study, and preparing VAT-related documents.

5. Where can I download the official Value Added Tax and Supplementary Duty Act, 2012?

The official Act and its authentic English and Bangla versions are available from the National Board of Revenue (NBR) and the Bangladesh Laws website.