In Bangladesh, e-TIN registration is mandatory for company houses and Individuals who have taxable income and provide and get specific services or activities as per the Income Tax Act, 2023. The Electronic Tax Identification Number (e-TIN) system helps the government keep track of tax payments. Here’s what you need to know:

1. TIN and e-TIN Definition: TIN and e-TIN are unique identification numbers assigned to individuals and businesses for tax purposes in Bangladesh.
2. Getting a TIN Certificate: After applying for tax registration, individuals and businesses receive a TIN certificate from the National Board of Revenue (NBR). This can be done by visiting an NBR branch or applying online.
3. E-TIN Application Process: If you choose to apply online, you’ll receive an E-TIN certificate. This electronic version of the TIN certificate serves the same purpose.
4. Banking Requirements: While not mandatory for opening a corporate bank account, having an E-TIN is necessary for applying for bank loans in Bangladesh.
5. Access to Incentives: Various government incentives and rewards are available to professionals and small business owners, but having a TIN is a prerequisite for accessing these benefits.
6. Non-Resident Limitations: Non-residents are unable to apply for a TIN through Bangladesh’s online tax registration system.
7. Address Requirement for Companies: Private limited companies must have a local registered office address to qualify for an E-TIN application.

For whom TIN is Mandatory

1. Income Threshold: If someone’s total income for the year is more than the allowed limit set by tax laws, they need a TIN certificate.
2. Public Office Workers: Those earning at least BDT 16,000 per month from a public office must file taxes and get a TIN.
3. Car Owners: Anyone who owns a car needs a TIN.
4. Club Memberships: If you’re a member of a VAT-registered club, you need a TIN.
5. Business Operations: People running businesses or professions needing a trade license must have a TIN.
6. Professional Registrations: If you’re registered as a professional like a doctor, lawyer, etc., you need a TIN.
7. Trade Organizations: Members of business or trade groups require a TIN.
8. Political Candidates: People running for city offices or Parliament need a TIN.
9. Tender Participants: Those taking part in tenders from local authorities or governments need a TIN.
10. Private Limited Companies: All private limited companies, whether local or foreign, must have a TIN. While not mandatory for bank accounts, having a TIN may offer benefits like lower interest rates.

Obtaining e-TIN in Bangladesh

To file income tax returns and access services in Bangladesh, individuals need to get an e-TIN (Tax Identification Number). You can easily obtain this online from the National Board of Revenue (NBR) website (https://secure.incometax.gov.bd/TINHome). Required Information and Documents:

1. User ID
2. Password
3. Security Question
4. A valid mobile number and email address that you haven’t used before for this purpose.
5. Your National ID (NID).
6. The Certificate of Incorporation for the company or firm.
7. The name of an authorized person for the company or firm.

Step by step process is given below:

Step 1: Visit the website “http://secure.incometax.gov.bd/TINHome“.

Step 2: Click on the “Register” option to create a user account and fill in the necessary information.

Step 3: The system sends an activation code to the applicant’s phone number for user ID registration.

Step 4: Upon completion, the system confirms user registration.

Step 5: Log in using the created user ID credentials.

Step 6: Click on “TIN Application” on the left side, fill in all required information, and submit the application.

Step 7: After successful submission, receive the certificate on the page and via email within 15 to 20 minutes.

For Companies/Firms:

Private limited companies are recommended to engage professional firms like Tax Packs for assistance with TIN Certificate applications because the process often involves additional complexities and requirements beyond what individuals might encounter. Professional firms have the expertise and experience to navigate these complexities efficiently, ensuring that the application is completed accurately and in compliance with regulations. Additionally, by engaging a professional firm, companies can mitigate the risk of errors or omissions in the application process, ultimately saving time and effort while maximizing the likelihood of a successful outcome. Following Documents are required for this purpose:

• A trade license copy
• Director’s personal information
• Memorandum and Articles of Association copy (for companies)
• Bank Solvency Certificate (for companies or proprietorships)
• Three copies of the owner’s photograph (for proprietorships)
• Three copies of the Managing Director’s photograph (for companies)
• Three copies of the applicant’s photograph (for individuals), along with National ID/Passport copy
• Mobile phone number
• Company incorporation number
• Date of company incorporation

It’s important to recognize that the TIN registration process in Bangladesh can be intricate and time-consuming. Consider seeking professional assistance from Tax Packs to ensure that your registration process is completed accurately and efficiently.