Outgoing professionals, mainly foreign nationals, will require to present a tax clearance certificate if demanded by the immigration officials. Details on the relevant provisions under income tax law in Bangladesh are provided below:
“Tax clearance certificate”, in relation to a person, means a certificate to the effect that such person has no liability under this Ordinance, the Income Tax Act, 1922 (XI of 1922), [ the Gift Tax Act, 1963 (XIV of 1963) or দানকর আইন, ১৯৯০ (১৯৯০ সনের ৪৪ নং আইন)], or the Wealth Tax Act, 1963 (XV of 1963), or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become payable by such person.
A person who is not domiciled in Bangladesh, or a person who being domiciled in Bangladesh at the time of his departure is not, in the opinion of an income tax authority likely to return to Bangladesh, shall not leave Bangladesh without obtaining a tax clearance certificate from the income tax authority of Bangladesh. Section 107 (Chapter XI) of the Income Tax Ordinance 1984 provides legal authority to ask for such certificates. The National Board of Revenue, however, reserves the authority to make exceptions in this behalf,
“Exemption certificate”, in relation to any person, means a certificate to the effect that such person is exempt from the requirement of having a tax clearance certificate for the purpose of the journey or journeys specified therein.