Where will you still need to submit proof of tax return filing?

The interim government has eased the requirement of submitting Proof of Submission of Return (PSR) to access 12 services, as part of efforts to streamline service delivery and remove unnecessary hurdles. 

Finance Adviser Salehuddin Ahmed proposed the provision on June 2 while presenting the national budget for the 2025–26 fiscal year. For the specified 12 services, only a taxpayer identification number (TIN) will be required to access facilities such as obtaining a new trade licence or getting a credit card. 

However, to access nearly 40 other services, submission of PSR will remain mandatory. Currently, the PSR serves as a certificate that a person or entity has submitted their income tax return for the relevant fiscal year. 

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65% registered taxpayers skipped filing returns. Why?

In a decisive move to expand the tax net and strengthen revenue collection, the National Board of Revenue (NBR) has tightened the enforcement of income tax compliance across a wide spectrum of services. 

Where is PSR still mandatory?

1. Applying for bank or financial institution loans over Tk 20 lakh.
2. Becoming a director or sponsor shareholder of a company.
3. Obtaining or renewing an import registration certificate or export registration certificate.
4. Renewing a trade licence in a city corporation or paurashava area.
5. Renewing a licence or enlistment as a general insurance surveyor.
6. Registering property transfer or sale (land, building, apartment) within a city corporation, paurashava, or cantonment area.
7. Renewing membership in a professional body such as for doctors, dentists, lawyers, chartered accountants, cost and management accountants, architects, surveyors, or similar professions.
8. Obtaining or renewing a licence as a Nikah Registrar, Hindu Marriage Registrar, or Registrar under the Special Marriage Act.
9. Obtaining or continuing membership in any trade or professional body.
10. Obtaining or renewing licences such as drug, fire safety, environmental clearance, BSTI, bonded warehouse, customs agent, freight forwarding, or buying house registration.
11. Obtaining or continuing commercial and industrial gas connections in any area.
12. Obtaining a residential gas connection in a city corporation area.
13. Obtaining or continuing a survey certificate for any water vessel including launches, steamers, fishing trawlers, cargo vessels, coasters, or dumb barges used for hire.
14. Obtaining or renewing permission to manufacture bricks from the Deputy Commissioner's office or the Directorate of Environment.
15. Admitting a child or dependent to an English medium or English version school in a city corporation, district headquarters, or paurashava.
16. Obtaining or continuing an electricity connection in a city corporation or cantonment board area.
17. Obtaining or continuing a company agency or distributorship.
18. Obtaining or renewing a licence for arms.
19. Opening a letter of credit (LC) for import purposes.
20. Opening or maintaining bank accounts with a credit balance exceeding Tk 10 lakh.
21. Purchasing savings certificates worth more than Tk 10 lakh.
22. Opening and maintaining term deposits exceeding Tk 10 lakh.
23. Participating in elections in upazilas, paurashavas, zilla parishads, city corporations, or the Jatiya Sangsad.
24. Participating in shared economic activities by providing motor vehicles, spaces, accommodations, or other assets.
25. Receiving salaries and allowances in managerial, administrative, or supervisory roles in production activities.
26. Receiving salaries and allowances as public servants in 10th grade or above.
27. Receiving payments from a company for advisory, consultancy, catering, event management, manpower supply, or security services.
28. Registering or renewing an agency certificate of an insurance company.
29. Receiving overseas grants through NGOs registered with the NGO Affairs Bureau or Micro Credit Organizations licensed by the Micro Credit Regulatory Authority.
30. Renewing e-commerce business licences from the relevant authority.
31. Applying for membership in a club registered under the Companies Act 1994 or the Societies Registration Act, 1860.
32. Submitting tender documents for the supply of goods, execution of contracts, or provision of services.
33. Receiving any product or service from a company or firm.
34. Submitting a bill of entry for import or export.
35. Submitting a building plan for approval from RAJUK, CDA, KDA, RDA, or other relevant authorities in city corporation or paurashava areas.
36. Renting or leasing houses in city corporation areas.
37. Supplying products or providing services under specific provisions (Section 140).
38. Obtaining or renewing licences for hotels, restaurants, motels, community centers, convention halls, hospitals, clinics, or diagnostic centers.
39. Renting or using services from a community center or convention hall in a city corporation for social events, corporate programs, workshops, seminars, or training.
40. Registering, transferring ownership, or renewing the fitness of a motor vehicle other than a three-wheeler.