রিটার্ন না দিলে জরিমানা, সুদ ও করণীয়

If a return is not filed within the deadline, the law generally provides for a penalty of 10% of your last assessed tax or a minimum of BDT 1,000, whichever is higher. An additional daily fine of BDT 50 for each day of delay is also commonly cited. The exact amount depends on your situation and the authority’s assessment.

When filing and payment are late, extra simple interest and delay interest accrue on the unpaid tax — typically computed at 2% per month. The longer the delay, the more interest grows, so paying as soon as possible after a delay is always cheaper.

Beyond fines and interest, not having a filed return causes other problems: barriers to trade license renewal, complications with visa or job applications, difficulty getting bank loans and credit cards, and obstacles for share or large investments. Repeated non-filing also raises the risk of notices and stricter action from NBR.

Per NBR’s announcement, returns can now be filed all year round by paying the penalty — a separate time-extension application is no longer needed. So even if you’re late, don’t give up: filing quickly stops the penalty and interest from growing. See the latest deadlines and announcements in our deadline article.

The easy way: file early. Right now, filing in the July–September quarter earns a 5% rebate on payable tax (up to BDT 25,000) — so filing on time doesn’t just avoid penalties, it earns a discount. Keep your documents ready, calculate your tax first with our calculator, and take professional help if needed.

If you already received a notice or penalty, don’t panic: file the return quickly, pay the dues and penalty, and consider an application for relief where applicable. The correct steps for responding to a notice are in this guide.