The National Board of Revenue (NBR) has announced that submission of income tax returns through its online portal will be mandatory for all individual taxpayers from the 2025–26 assessment year, with exceptions granted only to a few specific categories.

In an official directive issued on Sunday (August 3), the NBR stated that taxpayers must use the designated e-filing portal, www.etaxnbf.gov.bd, to file their annual income tax returns.

However, the directive exempts four categories of taxpayers from this mandatory online requirement: senior citizens aged 65 and above, individuals with physical disabilities or special needs (upon submission of valid certification), Bangladeshi nationals residing abroad, and legal representatives filing returns on behalf of deceased taxpayers.

According to the NBR, the online return submission system will be available starting Monday (August 4).

Taxpayers outside these exempt categories who are unable to file online due to valid and documented reasons may apply for special permission. 

Upon submitting a formal application with justification, they may be allowed to file paper-based returns by October 31, 2025, subject to approval by the Joint or Additional Tax Commissioner through the Deputy Tax Commissioner.

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