Bangladesh Gift Tax Framework: An In-Depth Guide<\/title> <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script> <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin> <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\" rel=\"stylesheet\"> <\/p>\n<style> body { font-family: 'Inter', sans-serif; } \/* Simple animation for sections *\/ .fade-in-up { animation: fadeInUp 0.6s ease-out forwards; opacity: 0; transform: translateY(20px); } @keyframes fadeInUp { to { opacity: 1; transform: translateY(0); } } \/* Apply animation with a delay to each section *\/ section { animation-delay: var(--delay, 0s); } <\/style>\n<p><\/head><body class=\"bg-gray-50 text-gray-800\"> <main class=\"max-w-5xl mx-auto p-4 sm:p-6 md:p-8\">  <\/p>\n<header class=\"mb-10 text-center\"> <\/p>\n<h1 class=\"text-3xl sm:text-4xl md:text-5xl font-bold text-gray-900 mb-3\">Bangladesh Gift Tax Framework<\/h1>\n<p> <pee class=\"text-lg sm:text-xl text-gray-600\">An In-Depth Guide<\/pee> <\/p>\n<div class=\"mt-4 text-xs text-gray-500 italic\"> <pee><strong>Disclaimer:<\/strong> The following compilation is based on the Gift Tax Act, 1990, the Income Tax Act, 2023, and the Finance Ordinance, 2025.<\/pee> <\/div>\n<p> <\/header>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md mb-8 fade-in-up\" style=\"--delay: 0.1s;\"> <\/p>\n<h2 class=\"text-2xl font-bold text-blue-700 mb-4 flex items-center\"> <span class=\"text-3xl mr-3\">\ud83c\udfdb\ufe0f<\/span> An Enhanced Overview of Gift Tax in Bangladesh <\/h2>\n<p> <pee class=\"text-gray-700 leading-relaxed\"> This document provides a comprehensive and meticulously organized analysis of the Gift Tax framework in Bangladesh. It incorporates the foundational principles of the <strong>Gift Tax Act, 1990<\/strong>, and integrates relevant provisions from the <strong>Income Tax Act, 2023<\/strong>, and the latest amendments introduced by the <strong>Finance Act, 2023<\/strong>. This guide is intended for individuals, legal practitioners, and financial consultants seeking a detailed understanding of the legal obligations, exemptions, and procedural requirements associated with the transfer of assets as gifts in Bangladesh. <\/pee> <\/section>\n<p>  <\/p>\n<div class=\"space-y-8\">  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.2s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">1<\/span>Defining a “Gift”: The Legal Foundation<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">The cornerstone of the gift tax regime is its definition as articulated in the Gift Tax Act, 1990.<\/pee> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 2(d), Gift Tax Act, 1990<\/pee> <pee class=\"mb-4 text-gray-700\">A “gift” is defined as the transfer by one person to another of any existing movable or immovable property that is made:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4\"> <\/p>\n<li><strong>Voluntarily:<\/strong> The transfer must be of the donor’s own free will, without coercion or undue influence.<\/li>\n<p> <\/p>\n<li><strong>Without Consideration:<\/strong> The transfer must be gratuitous, meaning it is made without any expectation or receipt of money or anything that can be valued in monetary terms (“money’s worth”).<\/li>\n<p> <\/ul>\n<p> <pee class=\"mt-4 text-gray-700\">This broad definition encompasses a wide array of transfers, including but not limited to direct dispositions, conveyances, assignments, settlements, and the delivery or payment of property.<\/pee> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.3s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">2<\/span>The Chargeability of Gift Tax: When Does the Tax Apply?<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">The liability to pay gift tax is triggered by the act of making a gift.<\/pee> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 3, Gift Tax Act, 1990<\/pee> <pee class=\"mb-2 text-gray-800 font-semibold\">Key provisions regarding chargeability include:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4 mb-4\"> <\/p>\n<li><strong>Scope:<\/strong> Gift tax is applicable to all gifts made during any financial year, commencing from July 1, 1990.<\/li>\n<p> <\/p>\n<li><strong>Basis of Calculation:<\/strong> The tax is levied on the <strong>market value<\/strong> of the property at the time the gift is made, calculated according to the prescribed slab rates.<\/li>\n<p> <\/p>\n<li><strong>Essential Conditions for a Valid Gift:<\/strong> For a transfer to be considered a taxable gift, it must meet the following criteria:\n<ul class=\"list-circle list-inside space-y-1 text-gray-600 pl-6 mt-2\"> <\/p>\n<li>There must be a transfer of existing property.<\/li>\n<p> <\/p>\n<li>The transfer must be voluntary.<\/li>\n<p> <\/p>\n<li>It must be made without any or with inadequate consideration.<\/li>\n<p> <\/p>\n<li>The transaction must involve a clearly identified donor and donee.<\/li>\n<p> <\/ul>\n<p> <\/li>\n<p> <\/ul>\n<p> <pee class=\"text-gray-700\">The <strong>Finance Act, 2023<\/strong>, maintains these core principles, with the National Board of Revenue (NBR) periodically issuing circulars to clarify valuation methodologies.<\/pee> <\/section>\n<p>   <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.4s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">3<\/span>Valuation of Gifts: Determining the Taxable Amount<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">Accurate valuation is critical for determining the correct gift tax liability.<\/pee> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citations:<\/strong> Section 5, Gift Tax Act, 1990 & Rule 6, Gift Tax Rules, 1990 (supplemented by NBR Circulars)<\/pee> <\/p>\n<div class=\"overflow-x-auto\"> <\/p>\n<table class=\"min-w-full bg-white border border-gray-200 rounded-lg\"> <\/p>\n<thead class=\"bg-gray-100\"> <\/p>\n<tr> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Type of Property<\/th>\n<p> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Valuation Methodology<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">Cash<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">The face value of the currency transferred.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">Movable\/Immovable Property<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">The <strong>market value<\/strong> on the date the gift is made. In instances where the market value is not readily ascertainable:<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 pl-8\">Insurance Policies<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">The encashable or surrender value on the date of transfer.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 pl-8\">Shares in Private Companies<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">The value as determined by the financial statements for the relevant year.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 pl-8\">Other Assets<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">To be determined by the NBR in accordance with prescribed valuation rules.<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.5s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">4<\/span>Rates of Gift Tax: A Progressive Structure<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">The gift tax is levied based on a progressive slab system.<\/pee> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 3, Gift Tax Act, 1990 (as currently in force)<\/pee> <\/p>\n<div class=\"overflow-x-auto\"> <\/p>\n<table class=\"min-w-full bg-white border border-gray-200 rounded-lg\"> <\/p>\n<thead class=\"bg-gray-100\"> <\/p>\n<tr> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Slab of Taxable Gift Value<\/th>\n<p> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Rate of Tax<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 text-gray-600\">On the first BDT 500,000<\/td>\n<p> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">5%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 text-gray-600\">On the next BDT 1,000,000<\/td>\n<p> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">10%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 text-gray-600\">On the next BDT 2,000,000<\/td>\n<p> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">15%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 text-gray-600\">On the balance exceeding BDT 3,500,000<\/td>\n<p> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">20%<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.6s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">5<\/span>Exemptions from Gift Tax<\/h3>\n<p> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 4, Gift Tax Act, 1990<\/pee> <pee class=\"mb-3 text-gray-700\">Section 4 enumerates exemptions. Gift tax is <strong>not chargeable<\/strong> on:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4\"> <\/p>\n<li>Property situated outside Bangladesh.<\/li>\n<p> <\/p>\n<li>Gifts to the Government or any local authority.<\/li>\n<p> <\/p>\n<li>Gifts to approved charitable or educational institutions:\n<ul class=\"list-circle list-inside space-y-1 text-gray-600 pl-6 mt-2\"> <\/p>\n<li>Any university established under law.<\/li>\n<p> <\/p>\n<li>Any government-recognized educational institution.<\/li>\n<p> <\/p>\n<li>Any hospital recognized or operated by the Government.<\/li>\n<p> <\/ul>\n<p> <\/li>\n<p> <\/p>\n<li>Disaster relief funds approved by the Government.<\/li>\n<p> <\/p>\n<li>Donations to religious or charitable institutions up to the <strong>lower of 20% of total income or BDT 100,000<\/strong>.<\/li>\n<p> <\/p>\n<li>Gifts to dependent relatives up to BDT 20,000 on marriage.<\/li>\n<p> <\/p>\n<li>Payment for insurance policies or annuities up to BDT 20,000 (for dependents other than spouse).<\/li>\n<p> <\/p>\n<li>Gifts under a valid will.<\/li>\n<p> <\/p>\n<li>Gifts under contemplation of death.<\/li>\n<p> <\/p>\n<li>Gifts to close family (sons, daughters, parents, spouse, siblings).<\/li>\n<p> <\/p>\n<li>In addition, gifts up to BDT 20,000 in any financial year are exempt.<\/li>\n<p> <\/p>\n<li>Government may, by notification, exempt further classes of gifts or persons.<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p>   <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.7s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">6<\/span>Exclusion for Certain Entities<\/h3>\n<p> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 20, Gift Tax Act, 1990<\/pee> <pee class=\"mb-3 text-gray-700\">The provisions of the Act are not applicable to:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4\"> <\/p>\n<li>Gifts made by statutory bodies or corporations established by an Act of Parliament.<\/li>\n<p> <\/p>\n<li>Institutions or funds whose income is explicitly exempt from income tax under the <strong>Income Tax Act, 2023<\/strong>.<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.8s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">7<\/span>Return Filing and Procedural Compliance<\/h3>\n<p> <\/p>\n<ul class=\"space-y-3 text-gray-700\"> <\/p>\n<li><strong>Filing of Return (Section 7):<\/strong> Every person liable for gift tax must file a return with the Deputy Commissioner of Taxes (DCT) by <strong>September 15th<\/strong> following the end of the financial year in which the gift was made. The tax due must be paid on or before the filing date.<\/li>\n<p> <\/p>\n<li><strong>Notice for Filing (Section 7):<\/strong> If the DCT has reason to believe that a person is liable to pay gift tax but has not filed a return, the DCT can issue a notice requiring the individual to file within 30 days.<\/li>\n<p> <\/p>\n<li><strong>Delayed Returns (Section 9):<\/strong> A person may file a late or revised return at any time before the assessment proceedings are finalized.<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.9s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">8<\/span>Assessment Procedures: The Scrutiny Process<\/h3>\n<p> <pee class=\"mb-4 text-gray-700\">The tax authorities employ three primary modes of assessment:<\/pee> <\/p>\n<div class=\"overflow-x-auto\"> <\/p>\n<table class=\"min-w-full bg-white border border-gray-200 rounded-lg\"> <\/p>\n<thead class=\"bg-gray-100\"> <\/p>\n<tr> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Assessment Mode<\/th>\n<p> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Description<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 align-top\">Correct Return Basis<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">If the DCT is satisfied with the accuracy and completeness of the filed return, the assessment is finalized without a hearing.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 align-top\">Assessment After Hearing<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">If the DCT is not satisfied, the assessee is summoned to appear and produce evidence to substantiate the return. The final tax liability is determined after this hearing.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 align-top\">Best Judgment Assessment<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">If the assessee fails to file a return, respond to notices, or produce evidence, the DCT will assess the taxable gift and the tax payable to the best of their professional judgment.<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 1.0s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">9<\/span>Penalties for Non-Compliance<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">Strict penalties are in place to deter non-compliance. If an assessee is found to have:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4 mb-3\"> <\/p>\n<li>Furnished inaccurate information, or<\/li>\n<p> <\/p>\n<li>Failed to submit a return after receiving a notice,<\/li>\n<p> <\/ul>\n<p> <pee class=\"text-gray-700\">The penalty can be <strong>up to 50% of the determined gift tax<\/strong>, in addition to the tax itself. The assessee must be given an opportunity to be heard before any penalty is imposed.<\/pee> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 1.1s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">10<\/span>Demand and Collection of Tax<\/h3>\n<p> <pee class=\"text-gray-700\">Once an assessment is finalized, a <strong>Notice of Demand (Form 3)<\/strong> is served on the assessee. This notice will specify the total amount of tax and\/or penalty due and the deadline for payment.<\/pee> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 1.2s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"text-3xl mr-3\">\ud83d\udd01<\/span>The Appeals Process: Avenues for Redressal<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">An assessee who is aggrieved by an order has the right to appeal.<\/pee> <\/p>\n<ul class=\"list-decimal list-inside space-y-3 text-gray-700\"> <\/p>\n<li><strong>First Appeal:<\/strong> An appeal can be filed with the <strong>Additional Joint Commissioner of Taxes (AJCT)<\/strong> using Form 4.<\/li>\n<p> <\/p>\n<li><strong>Second Appeal:<\/strong> If the assessee is dissatisfied with the AJCT’s decision, a further appeal can be made to the <strong>Appellate Tribunal<\/strong> using Form 5.<\/li>\n<p> <\/ul>\n<p> <pee class=\"mt-4 text-gray-700\">All appeal applications must be accompanied by a certified copy of the order being challenged.<\/pee> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 1.3s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"text-3xl mr-3\">\ud83d\udcd8<\/span>Current Legal References<\/h3>\n<p> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4\"> <\/p>\n<li>The Gift Tax Act, 1990<\/li>\n<p> <\/p>\n<li>The Income Tax Act, 2023<\/li>\n<p> <\/p>\n<li>The Finance Ordinance, 2025 (Published in the Bangladesh Gazette)<\/li>\n<p> <\/p>\n<li>Relevant SROs (Statutory Regulatory Orders) and Circulars issued by the National Board of Revenue (NBR).<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-blue-50 border-l-4 border-blue-500 p-6 rounded-r-lg fade-in-up\" style=\"--delay: 1.4s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-blue-800 mb-4 flex items-center\"><span class=\"text-3xl mr-3\">\u2705<\/span>Practical Advisory for Taxpayers<\/h3>\n<p> <pee class=\"mb-4 text-blue-900\">To ensure compliance and mitigate risks, individuals planning substantial gift transactions should:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-3 text-blue-800 pl-4\"> <\/p>\n<li><strong>Verify Exemption Status:<\/strong> Before making a gift, confirm whether the recipient or the nature of the gift qualifies for an exemption.<\/li>\n<p> <\/p>\n<li><strong>Document Valuation:<\/strong> Contemporaneously document the basis for the market value assessment of the gifted property. This is crucial for defending the valuation during an audit.<\/li>\n<p> <\/p>\n<li><strong>Maintain Records:<\/strong> Retain all documentary evidence related to the gift, including transfer deeds, valuation reports, and proof of payment of any associated duties.<\/li>\n<p> <\/p>\n<li><strong>Seek Professional Counsel:<\/strong> Consult with a qualified tax professional or legal counsel to structure gift transactions in a tax-efficient manner and ensure full compliance with the law, thereby avoiding potential penalties.<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p> <\/div>\n<p> <\/main><\/body><\/html>[\/et_pb_code][et_pb_code _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<!DOCTYPE html><html lang=\"en\"><head> <meta charset=\"UTF-8\"> <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\"> <title>Gift Tax in Bangladesh: An Infographic<\/title> <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script> <link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.5.1\/css\/all.min.css\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin> <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\" rel=\"stylesheet\"> <\/p>\n<style> body { font-family: 'Inter', sans-serif; background-color: #f0f4f8; } .card { background-color: white; border-radius: 1rem; padding: 1.5rem; box-shadow: 0 10px 15px -3px rgba(0, 0, 0, 0.1), 0 4px 6px -2px rgba(0, 0, 0, 0.05); transition: transform 0.3s ease, box-shadow 0.3s ease; border: 1px solid #e5e7eb; } .card:hover { transform: translateY(-5px); box-shadow: 0 20px 25px -5px rgba(0, 0, 0, 0.1), 0 10px 10px -5px rgba(0, 0, 0, 0.04); } .icon { font-size: 2.5rem; margin-bottom: 1rem; color: #1d4ed8; } .card-title { font-size: 1.25rem; font-weight: 600; color: #111827; margin-bottom: 1rem; } .list-item { display: flex; align-items: flex-start; margin-bottom: 0.75rem; color: #4b5563; } .list-item i { color: #2563eb; margin-right: 0.75rem; margin-top: 5px; font-size: 0.9rem; } .rate-table { width: 100%; margin-top: 1rem; border-collapse: collapse; } .rate-table th, .rate-table td { padding: 0.75rem; text-align: left; border-bottom: 1px solid #e5e7eb; } .rate-table th { background-color: #f9fafb; font-weight: 600; color: #374151; } .rate-table tr:last-child td { border-bottom: none; } .disclaimer { font-size: 0.8rem; color: #6b7280; text-align: center; margin-top: 2rem; } <\/style>\n<p><\/head><body> <\/p>\n<div class=\"container mx-auto p-4 md:p-8\">  <\/p>\n<header class=\"text-center mb-12\"> <\/p>\n<h1 class=\"text-3xl md:text-5xl font-bold text-gray-800 mb-2\">Gift Tax in Bangladesh<\/h1>\n<p> <pee class=\"text-lg md:text-xl text-gray-600\">A Visual Guide (as per Finance Act 2023)<\/pee> <\/header>\n<p>  <\/p>\n<div class=\"grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-8\">  <\/p>\n<div class=\"card md:col-span-2 lg:col-span-1\"> <i class=\"fas fa-gift icon\"><\/i> <\/p>\n<h2 class=\"card-title\">What is a Gift?<\/h2>\n<p> <pee class=\"text-gray-600 mb-4\">A transfer of existing property from one person to another that is:<\/pee> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\"><\/i> <span><strong>Voluntary:<\/strong> Done by free will, without pressure.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\"><\/i> <span><strong>Without Consideration:<\/strong> No money or monetary value is exchanged.<\/span> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card md:col-span-2\"> <i class=\"fas fa-percentage icon\"><\/i> <\/p>\n<h2 class=\"card-title\">How Much Tax to Pay?<\/h2>\n<p> <pee class=\"text-gray-600 mb-2\">Gift tax is calculated using a progressive slab system on the property’s market value.<\/pee> <\/p>\n<div class=\"overflow-x-auto\"> <\/p>\n<table class=\"rate-table\"> <\/p>\n<thead> <\/p>\n<tr> <\/p>\n<th>Slab of Taxable Gift Value (BDT)<\/th>\n<p> <\/p>\n<th>Rate of Tax<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr> <\/p>\n<td>On the first 500,000<\/td>\n<p> <\/p>\n<td class=\"font-semibold text-blue-600\">5%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr> <\/p>\n<td>On the next 1,000,000<\/td>\n<p> <\/p>\n<td class=\"font-semibold text-blue-600\">10%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr> <\/p>\n<td>On the next 2,000,000<\/td>\n<p> <\/p>\n<td class=\"font-semibold text-blue-600\">15%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr> <\/p>\n<td>On the balance exceeding 3,500,000<\/td>\n<p> <\/p>\n<td class=\"font-semibold text-blue-600\">20%<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card lg:col-span-3\"> <i class=\"fas fa-shield-alt icon\"><\/i> <\/p>\n<h2 class=\"card-title\">When is Gift Tax NOT Charged? (Key Exemptions)<\/h2>\n<p> <\/p>\n<div class=\"grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-x-6 gap-y-4\"> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-user-friends\"><\/i> <span><strong>To Close Family:<\/strong> Spouse, parents, children, or siblings.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-globe-asia\"><\/i> <span>Property located <strong>outside<\/strong> Bangladesh.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-landmark\"><\/i> <span>Gifts to the Government or local authorities.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-file-alt\"><\/i> <span>Gifts made under a valid <strong>will<\/strong>.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-heartbeat\"><\/i> <span>Gifts in contemplation of death.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-coins\"><\/i> <span>Gifts up to <strong>BDT 20,000<\/strong> in a financial year.<\/span> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card md:col-span-2 lg:col-span-3\"> <i class=\"fas fa-tasks icon\"><\/i> <\/p>\n<h2 class=\"card-title\">The Compliance Process<\/h2>\n<p> <\/p>\n<div class=\"flex flex-col md:flex-row justify-around items-center text-center\">  <\/p>\n<div class=\"flex flex-col items-center p-4 w-full md:w-1\/3\"> <\/p>\n<div class=\"bg-blue-100 text-blue-700 rounded-full w-16 h-16 flex items-center justify-center text-2xl font-bold mb-3\">1<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-lg mb-1\">File Return<\/h3>\n<p> <pee class=\"text-gray-600\">Submit gift tax return by <strong>Sept 15th<\/strong> and pay the due tax.<\/pee> <\/div>\n<p>  <i class=\"fas fa-arrow-down md:fa-arrow-right text-2xl text-gray-400 my-4 md:my-0\"><\/i>  <\/p>\n<div class=\"flex flex-col items-center p-4 w-full md:w-1\/3\"> <\/p>\n<div class=\"bg-blue-100 text-blue-700 rounded-full w-16 h-16 flex items-center justify-center text-2xl font-bold mb-3\">2<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-lg mb-1\">Assessment<\/h3>\n<p> <pee class=\"text-gray-600\">The tax authority (DCT) reviews your return. A hearing may be required.<\/pee> <\/div>\n<p>  <i class=\"fas fa-arrow-down md:fa-arrow-right text-2xl text-gray-400 my-4 md:my-0\"><\/i>  <\/p>\n<div class=\"flex flex-col items-center p-4 w-full md:w-1\/3\"> <\/p>\n<div class=\"bg-blue-100 text-blue-700 rounded-full w-16 h-16 flex items-center justify-center text-2xl font-bold mb-3\">3<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-lg mb-1\">Appeal<\/h3>\n<p> <pee class=\"text-gray-600\">If you disagree with the assessment, you can appeal to the AJCT and then the Tribunal.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card\"> <i class=\"fas fa-exclamation-triangle icon\" style=\"color: #d97706;\"><\/i> <\/p>\n<h2 class=\"card-title text-amber-600\">Penalties for Non-Compliance<\/h2>\n<p> <pee class=\"text-gray-600\">Failure to comply can be costly:<\/pee> <\/p>\n<div class=\"list-item mt-4\"> <i class=\"fas fa-times-circle\" style=\"color: #dc2626;\"><\/i> <span>Inaccurate information or failure to file can lead to a penalty of up to <strong>50% of the tax due<\/strong>, plus the tax itself.<\/span> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card md:col-span-2\"> <i class=\"fas fa-check-double icon\" style=\"color: #16a34a;\"><\/i> <\/p>\n<h2 class=\"card-title text-green-700\">Practical Advisory<\/h2>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\" style=\"color: #16a34a;\"><\/i> <span><strong>Verify Exemptions:<\/strong> Always check if your gift is exempt before the transaction.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\" style=\"color: #16a34a;\"><\/i> <span><strong>Document Value:<\/strong> Keep records of how you determined the market value of the gift.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\" style=\"color: #16a34a;\"><\/i> <span><strong>Seek Counsel:<\/strong> Consult a tax professional for substantial gifts to ensure compliance and tax efficiency.<\/span> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<footer class=\"mt-12 pt-8 border-t border-gray-300\"> <pee class=\"disclaimer\"> This infographic is for informational purposes only and does not constitute legal or financial advice. It is based on the Gift Tax Act, 1990, and Finance Ordinance, 2025. Please consult with a qualified professional for advice tailored to your specific situation. <\/pee> <\/footer>\n<p> <\/div>\n<p><\/body><\/html>[\/et_pb_code][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n<h3>\u00a0<\/h3>\n<h3><strong>Different Types of Non-profit Organizations in Bangladesh<\/strong><\/h3>\n<p>Any group of individuals intending to establish a charitable organization in Bangladesh for social welfare may opt for one of the following legal entities, based on their specific objectives, long-term goals, and operational capacities, as stipulated under the relevant laws:<\/p>\n<ol>\n<li><strong>As a Society or Foundation<\/strong>: Register under the Societies Registration Act, of 1860, suitable for organizations focused on social, cultural, and educational activities.\u00a0<a href=\"https:\/\/legalseba.com\/bd-services\/foundation-registration-process-in-bangladesh-with-rjsc\/\">See detail guide><\/a><\/li>\n<li><strong>A Charitable Trust<\/strong>:\u00a0Established under the Trust Act, of 1882, appropriate for entities aiming to provide financial assistance, healthcare, and educational support.\u00a0<a href=\"https:\/\/legalseba.com\/bd-services\/trust-registration-in-bangladesh-a-comprehensive-guideline\/\">See detail guide><\/a><\/li>\n<li><strong>As a Social Welfare Organization<\/strong>: Register under Voluntary Social Welfare Agencies (Registration and Control) Ordinance, 1961 (Ord. No. XLVI of 1961).\u00a0<a href=\"https:\/\/legalseba.com\/bd-services\/registering-social-welfare-organization-in-bangladesh\/\">See detail guide><\/a><\/li>\n<li><strong>A Non-profit Trade Association<\/strong>:: Incorporated under the Companies Act, 1994, suitable for non-profit organizations intending to operate on a larger scale without issuing shares.\u00a0<a href=\"https:\/\/legalseba.com\/bd-services\/how-to-establish-a-trade-association-in-bangladesh\/\">See detail guide><\/a><\/li>\n<\/ol>\n<h3>\u00a0<\/h3>\n<h3>Contact Us<\/h3>\n<p>For more information or to begin the process of setting up a non-profit organization in Bangladesh, contact LegalSeba LLP today. Our team is ready to provide you with tailored assistance to ensure a seamless setup.<\/p>\n<ul>\n<li>\ud83d\udcde\u00a0<strong>Phone\/WhatsApp:<\/strong>\u00a0+8801753718223<br \/>\ud83d\udce7\u00a0<strong>Email:<\/strong>\u00a0support@legalseba.com<br \/>\ud83c\udf10 <strong>Book A Meeting:<\/strong>\u00a0<a href=\"https:\/\/www.legalseba.com\/book-now\">LegalSeba.com\/book-now<\/a><\/li>\n<\/ul>\n<p>Choose LegalSeba LLP for expert guidance and support in establishing your charitable organization in Bangladesh. Our comprehensive services will ensure that you meet all legal requirements efficiently and effectively. Contact us today to get started on your journey to establishing a successful presence in Bangladesh.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Different Types of Non-profit Organizations in Bangladesh Any group of individuals intending to establish a charitable organization in Bangladesh for social welfare may opt for one of the following legal entities, based on their specific objectives, long-term goals, and operational capacities, as stipulated under the relevant laws: As a Society or Foundation: Register under […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[157,18],"tags":[],"class_list":["post-987","post","type-post","status-publish","format-standard","hentry","category-non-profit-organization","category-vat-tax","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"acf":[],"yoast_head":"\n<title>Bangladesh Gift Tax Framework: An In-Depth Guide - 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{"id":987,"date":"2025-07-09T21:00:06","date_gmt":"2025-07-09T21:00:06","guid":{"rendered":"https:\/\/legalseba.com\/bd-articles\/?p=987"},"modified":"2025-07-10T16:40:55","modified_gmt":"2025-07-10T16:40:55","slug":"bangladesh-gift-tax-framework-an-in-depth-guide","status":"publish","type":"post","link":"https:\/\/legalseba.com\/bd-articles\/bangladesh-gift-tax-framework-an-in-depth-guide\/","title":{"rendered":"Bangladesh Gift Tax Framework: An In-Depth Guide"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_code _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″] Bangladesh Gift Tax Framework: An In-Depth Guide<\/title> <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script> <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin> <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\" rel=\"stylesheet\"> <\/p>\n<style> body { font-family: 'Inter', sans-serif; } \/* Simple animation for sections *\/ .fade-in-up { animation: fadeInUp 0.6s ease-out forwards; opacity: 0; transform: translateY(20px); } @keyframes fadeInUp { to { opacity: 1; transform: translateY(0); } } \/* Apply animation with a delay to each section *\/ section { animation-delay: var(--delay, 0s); } <\/style>\n<p><\/head><body class=\"bg-gray-50 text-gray-800\"> <main class=\"max-w-5xl mx-auto p-4 sm:p-6 md:p-8\">  <\/p>\n<header class=\"mb-10 text-center\"> <\/p>\n<h1 class=\"text-3xl sm:text-4xl md:text-5xl font-bold text-gray-900 mb-3\">Bangladesh Gift Tax Framework<\/h1>\n<p> <pee class=\"text-lg sm:text-xl text-gray-600\">An In-Depth Guide<\/pee> <\/p>\n<div class=\"mt-4 text-xs text-gray-500 italic\"> <pee><strong>Disclaimer:<\/strong> The following compilation is based on the Gift Tax Act, 1990, the Income Tax Act, 2023, and the Finance Ordinance, 2025.<\/pee> <\/div>\n<p> <\/header>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md mb-8 fade-in-up\" style=\"--delay: 0.1s;\"> <\/p>\n<h2 class=\"text-2xl font-bold text-blue-700 mb-4 flex items-center\"> <span class=\"text-3xl mr-3\">\ud83c\udfdb\ufe0f<\/span> An Enhanced Overview of Gift Tax in Bangladesh <\/h2>\n<p> <pee class=\"text-gray-700 leading-relaxed\"> This document provides a comprehensive and meticulously organized analysis of the Gift Tax framework in Bangladesh. It incorporates the foundational principles of the <strong>Gift Tax Act, 1990<\/strong>, and integrates relevant provisions from the <strong>Income Tax Act, 2023<\/strong>, and the latest amendments introduced by the <strong>Finance Act, 2023<\/strong>. This guide is intended for individuals, legal practitioners, and financial consultants seeking a detailed understanding of the legal obligations, exemptions, and procedural requirements associated with the transfer of assets as gifts in Bangladesh. <\/pee> <\/section>\n<p>  <\/p>\n<div class=\"space-y-8\">  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.2s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">1<\/span>Defining a “Gift”: The Legal Foundation<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">The cornerstone of the gift tax regime is its definition as articulated in the Gift Tax Act, 1990.<\/pee> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 2(d), Gift Tax Act, 1990<\/pee> <pee class=\"mb-4 text-gray-700\">A “gift” is defined as the transfer by one person to another of any existing movable or immovable property that is made:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4\"> <\/p>\n<li><strong>Voluntarily:<\/strong> The transfer must be of the donor’s own free will, without coercion or undue influence.<\/li>\n<p> <\/p>\n<li><strong>Without Consideration:<\/strong> The transfer must be gratuitous, meaning it is made without any expectation or receipt of money or anything that can be valued in monetary terms (“money’s worth”).<\/li>\n<p> <\/ul>\n<p> <pee class=\"mt-4 text-gray-700\">This broad definition encompasses a wide array of transfers, including but not limited to direct dispositions, conveyances, assignments, settlements, and the delivery or payment of property.<\/pee> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.3s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">2<\/span>The Chargeability of Gift Tax: When Does the Tax Apply?<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">The liability to pay gift tax is triggered by the act of making a gift.<\/pee> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 3, Gift Tax Act, 1990<\/pee> <pee class=\"mb-2 text-gray-800 font-semibold\">Key provisions regarding chargeability include:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4 mb-4\"> <\/p>\n<li><strong>Scope:<\/strong> Gift tax is applicable to all gifts made during any financial year, commencing from July 1, 1990.<\/li>\n<p> <\/p>\n<li><strong>Basis of Calculation:<\/strong> The tax is levied on the <strong>market value<\/strong> of the property at the time the gift is made, calculated according to the prescribed slab rates.<\/li>\n<p> <\/p>\n<li><strong>Essential Conditions for a Valid Gift:<\/strong> For a transfer to be considered a taxable gift, it must meet the following criteria:\n<ul class=\"list-circle list-inside space-y-1 text-gray-600 pl-6 mt-2\"> <\/p>\n<li>There must be a transfer of existing property.<\/li>\n<p> <\/p>\n<li>The transfer must be voluntary.<\/li>\n<p> <\/p>\n<li>It must be made without any or with inadequate consideration.<\/li>\n<p> <\/p>\n<li>The transaction must involve a clearly identified donor and donee.<\/li>\n<p> <\/ul>\n<p> <\/li>\n<p> <\/ul>\n<p> <pee class=\"text-gray-700\">The <strong>Finance Act, 2023<\/strong>, maintains these core principles, with the National Board of Revenue (NBR) periodically issuing circulars to clarify valuation methodologies.<\/pee> <\/section>\n<p>   <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.4s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">3<\/span>Valuation of Gifts: Determining the Taxable Amount<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">Accurate valuation is critical for determining the correct gift tax liability.<\/pee> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citations:<\/strong> Section 5, Gift Tax Act, 1990 & Rule 6, Gift Tax Rules, 1990 (supplemented by NBR Circulars)<\/pee> <\/p>\n<div class=\"overflow-x-auto\"> <\/p>\n<table class=\"min-w-full bg-white border border-gray-200 rounded-lg\"> <\/p>\n<thead class=\"bg-gray-100\"> <\/p>\n<tr> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Type of Property<\/th>\n<p> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Valuation Methodology<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">Cash<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">The face value of the currency transferred.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">Movable\/Immovable Property<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">The <strong>market value<\/strong> on the date the gift is made. In instances where the market value is not readily ascertainable:<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 pl-8\">Insurance Policies<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">The encashable or surrender value on the date of transfer.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 pl-8\">Shares in Private Companies<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">The value as determined by the financial statements for the relevant year.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 pl-8\">Other Assets<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">To be determined by the NBR in accordance with prescribed valuation rules.<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.5s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">4<\/span>Rates of Gift Tax: A Progressive Structure<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">The gift tax is levied based on a progressive slab system.<\/pee> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 3, Gift Tax Act, 1990 (as currently in force)<\/pee> <\/p>\n<div class=\"overflow-x-auto\"> <\/p>\n<table class=\"min-w-full bg-white border border-gray-200 rounded-lg\"> <\/p>\n<thead class=\"bg-gray-100\"> <\/p>\n<tr> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Slab of Taxable Gift Value<\/th>\n<p> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Rate of Tax<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 text-gray-600\">On the first BDT 500,000<\/td>\n<p> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">5%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 text-gray-600\">On the next BDT 1,000,000<\/td>\n<p> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">10%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 text-gray-600\">On the next BDT 2,000,000<\/td>\n<p> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">15%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 text-gray-600\">On the balance exceeding BDT 3,500,000<\/td>\n<p> <\/p>\n<td class=\"p-3 font-medium text-gray-800\">20%<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.6s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">5<\/span>Exemptions from Gift Tax<\/h3>\n<p> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 4, Gift Tax Act, 1990<\/pee> <pee class=\"mb-3 text-gray-700\">Section 4 enumerates exemptions. Gift tax is <strong>not chargeable<\/strong> on:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4\"> <\/p>\n<li>Property situated outside Bangladesh.<\/li>\n<p> <\/p>\n<li>Gifts to the Government or any local authority.<\/li>\n<p> <\/p>\n<li>Gifts to approved charitable or educational institutions:\n<ul class=\"list-circle list-inside space-y-1 text-gray-600 pl-6 mt-2\"> <\/p>\n<li>Any university established under law.<\/li>\n<p> <\/p>\n<li>Any government-recognized educational institution.<\/li>\n<p> <\/p>\n<li>Any hospital recognized or operated by the Government.<\/li>\n<p> <\/ul>\n<p> <\/li>\n<p> <\/p>\n<li>Disaster relief funds approved by the Government.<\/li>\n<p> <\/p>\n<li>Donations to religious or charitable institutions up to the <strong>lower of 20% of total income or BDT 100,000<\/strong>.<\/li>\n<p> <\/p>\n<li>Gifts to dependent relatives up to BDT 20,000 on marriage.<\/li>\n<p> <\/p>\n<li>Payment for insurance policies or annuities up to BDT 20,000 (for dependents other than spouse).<\/li>\n<p> <\/p>\n<li>Gifts under a valid will.<\/li>\n<p> <\/p>\n<li>Gifts under contemplation of death.<\/li>\n<p> <\/p>\n<li>Gifts to close family (sons, daughters, parents, spouse, siblings).<\/li>\n<p> <\/p>\n<li>In addition, gifts up to BDT 20,000 in any financial year are exempt.<\/li>\n<p> <\/p>\n<li>Government may, by notification, exempt further classes of gifts or persons.<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p>   <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.7s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">6<\/span>Exclusion for Certain Entities<\/h3>\n<p> <pee class=\"mb-4 p-3 bg-gray-100 rounded-lg text-sm text-gray-600 border-l-4 border-blue-500\"><strong>Legal Citation:<\/strong> Section 20, Gift Tax Act, 1990<\/pee> <pee class=\"mb-3 text-gray-700\">The provisions of the Act are not applicable to:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4\"> <\/p>\n<li>Gifts made by statutory bodies or corporations established by an Act of Parliament.<\/li>\n<p> <\/p>\n<li>Institutions or funds whose income is explicitly exempt from income tax under the <strong>Income Tax Act, 2023<\/strong>.<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.8s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">7<\/span>Return Filing and Procedural Compliance<\/h3>\n<p> <\/p>\n<ul class=\"space-y-3 text-gray-700\"> <\/p>\n<li><strong>Filing of Return (Section 7):<\/strong> Every person liable for gift tax must file a return with the Deputy Commissioner of Taxes (DCT) by <strong>September 15th<\/strong> following the end of the financial year in which the gift was made. The tax due must be paid on or before the filing date.<\/li>\n<p> <\/p>\n<li><strong>Notice for Filing (Section 7):<\/strong> If the DCT has reason to believe that a person is liable to pay gift tax but has not filed a return, the DCT can issue a notice requiring the individual to file within 30 days.<\/li>\n<p> <\/p>\n<li><strong>Delayed Returns (Section 9):<\/strong> A person may file a late or revised return at any time before the assessment proceedings are finalized.<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 0.9s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">8<\/span>Assessment Procedures: The Scrutiny Process<\/h3>\n<p> <pee class=\"mb-4 text-gray-700\">The tax authorities employ three primary modes of assessment:<\/pee> <\/p>\n<div class=\"overflow-x-auto\"> <\/p>\n<table class=\"min-w-full bg-white border border-gray-200 rounded-lg\"> <\/p>\n<thead class=\"bg-gray-100\"> <\/p>\n<tr> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Assessment Mode<\/th>\n<p> <\/p>\n<th class=\"text-left font-semibold text-gray-700 p-3\">Description<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 align-top\">Correct Return Basis<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">If the DCT is satisfied with the accuracy and completeness of the filed return, the assessment is finalized without a hearing.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t bg-gray-50\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 align-top\">Assessment After Hearing<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">If the DCT is not satisfied, the assessee is summoned to appear and produce evidence to substantiate the return. The final tax liability is determined after this hearing.<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr class=\"border-t\"> <\/p>\n<td class=\"p-3 font-medium text-gray-800 align-top\">Best Judgment Assessment<\/td>\n<p> <\/p>\n<td class=\"p-3 text-gray-600\">If the assessee fails to file a return, respond to notices, or produce evidence, the DCT will assess the taxable gift and the tax payable to the best of their professional judgment.<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 1.0s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">9<\/span>Penalties for Non-Compliance<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">Strict penalties are in place to deter non-compliance. If an assessee is found to have:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4 mb-3\"> <\/p>\n<li>Furnished inaccurate information, or<\/li>\n<p> <\/p>\n<li>Failed to submit a return after receiving a notice,<\/li>\n<p> <\/ul>\n<p> <pee class=\"text-gray-700\">The penalty can be <strong>up to 50% of the determined gift tax<\/strong>, in addition to the tax itself. The assessee must be given an opportunity to be heard before any penalty is imposed.<\/pee> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 1.1s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"bg-blue-600 text-white rounded-full h-8 w-8 flex items-center justify-center mr-3\">10<\/span>Demand and Collection of Tax<\/h3>\n<p> <pee class=\"text-gray-700\">Once an assessment is finalized, a <strong>Notice of Demand (Form 3)<\/strong> is served on the assessee. This notice will specify the total amount of tax and\/or penalty due and the deadline for payment.<\/pee> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 1.2s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"text-3xl mr-3\">\ud83d\udd01<\/span>The Appeals Process: Avenues for Redressal<\/h3>\n<p> <pee class=\"mb-3 text-gray-700\">An assessee who is aggrieved by an order has the right to appeal.<\/pee> <\/p>\n<ul class=\"list-decimal list-inside space-y-3 text-gray-700\"> <\/p>\n<li><strong>First Appeal:<\/strong> An appeal can be filed with the <strong>Additional Joint Commissioner of Taxes (AJCT)<\/strong> using Form 4.<\/li>\n<p> <\/p>\n<li><strong>Second Appeal:<\/strong> If the assessee is dissatisfied with the AJCT’s decision, a further appeal can be made to the <strong>Appellate Tribunal<\/strong> using Form 5.<\/li>\n<p> <\/ul>\n<p> <pee class=\"mt-4 text-gray-700\">All appeal applications must be accompanied by a certified copy of the order being challenged.<\/pee> <\/section>\n<p>  <\/p>\n<section class=\"bg-white p-6 rounded-xl shadow-md fade-in-up\" style=\"--delay: 1.3s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-gray-800 mb-4 flex items-center\"><span class=\"text-3xl mr-3\">\ud83d\udcd8<\/span>Current Legal References<\/h3>\n<p> <\/p>\n<ul class=\"list-disc list-inside space-y-2 text-gray-700 pl-4\"> <\/p>\n<li>The Gift Tax Act, 1990<\/li>\n<p> <\/p>\n<li>The Income Tax Act, 2023<\/li>\n<p> <\/p>\n<li>The Finance Ordinance, 2025 (Published in the Bangladesh Gazette)<\/li>\n<p> <\/p>\n<li>Relevant SROs (Statutory Regulatory Orders) and Circulars issued by the National Board of Revenue (NBR).<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p>  <\/p>\n<section class=\"bg-blue-50 border-l-4 border-blue-500 p-6 rounded-r-lg fade-in-up\" style=\"--delay: 1.4s;\"> <\/p>\n<h3 class=\"text-xl font-bold text-blue-800 mb-4 flex items-center\"><span class=\"text-3xl mr-3\">\u2705<\/span>Practical Advisory for Taxpayers<\/h3>\n<p> <pee class=\"mb-4 text-blue-900\">To ensure compliance and mitigate risks, individuals planning substantial gift transactions should:<\/pee> <\/p>\n<ul class=\"list-disc list-inside space-y-3 text-blue-800 pl-4\"> <\/p>\n<li><strong>Verify Exemption Status:<\/strong> Before making a gift, confirm whether the recipient or the nature of the gift qualifies for an exemption.<\/li>\n<p> <\/p>\n<li><strong>Document Valuation:<\/strong> Contemporaneously document the basis for the market value assessment of the gifted property. This is crucial for defending the valuation during an audit.<\/li>\n<p> <\/p>\n<li><strong>Maintain Records:<\/strong> Retain all documentary evidence related to the gift, including transfer deeds, valuation reports, and proof of payment of any associated duties.<\/li>\n<p> <\/p>\n<li><strong>Seek Professional Counsel:<\/strong> Consult with a qualified tax professional or legal counsel to structure gift transactions in a tax-efficient manner and ensure full compliance with the law, thereby avoiding potential penalties.<\/li>\n<p> <\/ul>\n<p> <\/section>\n<p> <\/div>\n<p> <\/main><\/body><\/html>[\/et_pb_code][et_pb_code _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<!DOCTYPE html><html lang=\"en\"><head> <meta charset=\"UTF-8\"> <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\"> <title>Gift Tax in Bangladesh: An Infographic<\/title> <script src=\"https:\/\/cdn.tailwindcss.com\"><\/script> <link rel=\"stylesheet\" href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.5.1\/css\/all.min.css\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\"> <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin> <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\" rel=\"stylesheet\"> <\/p>\n<style> body { font-family: 'Inter', sans-serif; background-color: #f0f4f8; } .card { background-color: white; border-radius: 1rem; padding: 1.5rem; box-shadow: 0 10px 15px -3px rgba(0, 0, 0, 0.1), 0 4px 6px -2px rgba(0, 0, 0, 0.05); transition: transform 0.3s ease, box-shadow 0.3s ease; border: 1px solid #e5e7eb; } .card:hover { transform: translateY(-5px); box-shadow: 0 20px 25px -5px rgba(0, 0, 0, 0.1), 0 10px 10px -5px rgba(0, 0, 0, 0.04); } .icon { font-size: 2.5rem; margin-bottom: 1rem; color: #1d4ed8; } .card-title { font-size: 1.25rem; font-weight: 600; color: #111827; margin-bottom: 1rem; } .list-item { display: flex; align-items: flex-start; margin-bottom: 0.75rem; color: #4b5563; } .list-item i { color: #2563eb; margin-right: 0.75rem; margin-top: 5px; font-size: 0.9rem; } .rate-table { width: 100%; margin-top: 1rem; border-collapse: collapse; } .rate-table th, .rate-table td { padding: 0.75rem; text-align: left; border-bottom: 1px solid #e5e7eb; } .rate-table th { background-color: #f9fafb; font-weight: 600; color: #374151; } .rate-table tr:last-child td { border-bottom: none; } .disclaimer { font-size: 0.8rem; color: #6b7280; text-align: center; margin-top: 2rem; } <\/style>\n<p><\/head><body> <\/p>\n<div class=\"container mx-auto p-4 md:p-8\">  <\/p>\n<header class=\"text-center mb-12\"> <\/p>\n<h1 class=\"text-3xl md:text-5xl font-bold text-gray-800 mb-2\">Gift Tax in Bangladesh<\/h1>\n<p> <pee class=\"text-lg md:text-xl text-gray-600\">A Visual Guide (as per Finance Act 2023)<\/pee> <\/header>\n<p>  <\/p>\n<div class=\"grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-8\">  <\/p>\n<div class=\"card md:col-span-2 lg:col-span-1\"> <i class=\"fas fa-gift icon\"><\/i> <\/p>\n<h2 class=\"card-title\">What is a Gift?<\/h2>\n<p> <pee class=\"text-gray-600 mb-4\">A transfer of existing property from one person to another that is:<\/pee> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\"><\/i> <span><strong>Voluntary:<\/strong> Done by free will, without pressure.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\"><\/i> <span><strong>Without Consideration:<\/strong> No money or monetary value is exchanged.<\/span> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card md:col-span-2\"> <i class=\"fas fa-percentage icon\"><\/i> <\/p>\n<h2 class=\"card-title\">How Much Tax to Pay?<\/h2>\n<p> <pee class=\"text-gray-600 mb-2\">Gift tax is calculated using a progressive slab system on the property’s market value.<\/pee> <\/p>\n<div class=\"overflow-x-auto\"> <\/p>\n<table class=\"rate-table\"> <\/p>\n<thead> <\/p>\n<tr> <\/p>\n<th>Slab of Taxable Gift Value (BDT)<\/th>\n<p> <\/p>\n<th>Rate of Tax<\/th>\n<p> <\/tr>\n<p> <\/thead>\n<p> <\/p>\n<tbody> <\/p>\n<tr> <\/p>\n<td>On the first 500,000<\/td>\n<p> <\/p>\n<td class=\"font-semibold text-blue-600\">5%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr> <\/p>\n<td>On the next 1,000,000<\/td>\n<p> <\/p>\n<td class=\"font-semibold text-blue-600\">10%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr> <\/p>\n<td>On the next 2,000,000<\/td>\n<p> <\/p>\n<td class=\"font-semibold text-blue-600\">15%<\/td>\n<p> <\/tr>\n<p> <\/p>\n<tr> <\/p>\n<td>On the balance exceeding 3,500,000<\/td>\n<p> <\/p>\n<td class=\"font-semibold text-blue-600\">20%<\/td>\n<p> <\/tr>\n<p> <\/tbody>\n<p> <\/table>\n<p> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card lg:col-span-3\"> <i class=\"fas fa-shield-alt icon\"><\/i> <\/p>\n<h2 class=\"card-title\">When is Gift Tax NOT Charged? (Key Exemptions)<\/h2>\n<p> <\/p>\n<div class=\"grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-x-6 gap-y-4\"> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-user-friends\"><\/i> <span><strong>To Close Family:<\/strong> Spouse, parents, children, or siblings.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-globe-asia\"><\/i> <span>Property located <strong>outside<\/strong> Bangladesh.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-landmark\"><\/i> <span>Gifts to the Government or local authorities.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-file-alt\"><\/i> <span>Gifts made under a valid <strong>will<\/strong>.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-heartbeat\"><\/i> <span>Gifts in contemplation of death.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-coins\"><\/i> <span>Gifts up to <strong>BDT 20,000<\/strong> in a financial year.<\/span> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card md:col-span-2 lg:col-span-3\"> <i class=\"fas fa-tasks icon\"><\/i> <\/p>\n<h2 class=\"card-title\">The Compliance Process<\/h2>\n<p> <\/p>\n<div class=\"flex flex-col md:flex-row justify-around items-center text-center\">  <\/p>\n<div class=\"flex flex-col items-center p-4 w-full md:w-1\/3\"> <\/p>\n<div class=\"bg-blue-100 text-blue-700 rounded-full w-16 h-16 flex items-center justify-center text-2xl font-bold mb-3\">1<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-lg mb-1\">File Return<\/h3>\n<p> <pee class=\"text-gray-600\">Submit gift tax return by <strong>Sept 15th<\/strong> and pay the due tax.<\/pee> <\/div>\n<p>  <i class=\"fas fa-arrow-down md:fa-arrow-right text-2xl text-gray-400 my-4 md:my-0\"><\/i>  <\/p>\n<div class=\"flex flex-col items-center p-4 w-full md:w-1\/3\"> <\/p>\n<div class=\"bg-blue-100 text-blue-700 rounded-full w-16 h-16 flex items-center justify-center text-2xl font-bold mb-3\">2<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-lg mb-1\">Assessment<\/h3>\n<p> <pee class=\"text-gray-600\">The tax authority (DCT) reviews your return. A hearing may be required.<\/pee> <\/div>\n<p>  <i class=\"fas fa-arrow-down md:fa-arrow-right text-2xl text-gray-400 my-4 md:my-0\"><\/i>  <\/p>\n<div class=\"flex flex-col items-center p-4 w-full md:w-1\/3\"> <\/p>\n<div class=\"bg-blue-100 text-blue-700 rounded-full w-16 h-16 flex items-center justify-center text-2xl font-bold mb-3\">3<\/div>\n<p> <\/p>\n<h3 class=\"font-semibold text-lg mb-1\">Appeal<\/h3>\n<p> <pee class=\"text-gray-600\">If you disagree with the assessment, you can appeal to the AJCT and then the Tribunal.<\/pee> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card\"> <i class=\"fas fa-exclamation-triangle icon\" style=\"color: #d97706;\"><\/i> <\/p>\n<h2 class=\"card-title text-amber-600\">Penalties for Non-Compliance<\/h2>\n<p> <pee class=\"text-gray-600\">Failure to comply can be costly:<\/pee> <\/p>\n<div class=\"list-item mt-4\"> <i class=\"fas fa-times-circle\" style=\"color: #dc2626;\"><\/i> <span>Inaccurate information or failure to file can lead to a penalty of up to <strong>50% of the tax due<\/strong>, plus the tax itself.<\/span> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<div class=\"card md:col-span-2\"> <i class=\"fas fa-check-double icon\" style=\"color: #16a34a;\"><\/i> <\/p>\n<h2 class=\"card-title text-green-700\">Practical Advisory<\/h2>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\" style=\"color: #16a34a;\"><\/i> <span><strong>Verify Exemptions:<\/strong> Always check if your gift is exempt before the transaction.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\" style=\"color: #16a34a;\"><\/i> <span><strong>Document Value:<\/strong> Keep records of how you determined the market value of the gift.<\/span> <\/div>\n<p> <\/p>\n<div class=\"list-item\"> <i class=\"fas fa-check-circle\" style=\"color: #16a34a;\"><\/i> <span><strong>Seek Counsel:<\/strong> Consult a tax professional for substantial gifts to ensure compliance and tax efficiency.<\/span> <\/div>\n<p> <\/div>\n<p> <\/div>\n<p>  <\/p>\n<footer class=\"mt-12 pt-8 border-t border-gray-300\"> <pee class=\"disclaimer\"> This infographic is for informational purposes only and does not constitute legal or financial advice. It is based on the Gift Tax Act, 1990, and Finance Ordinance, 2025. Please consult with a qualified professional for advice tailored to your specific situation. <\/pee> <\/footer>\n<p> <\/div>\n<p><\/body><\/html>[\/et_pb_code][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n<h3>\u00a0<\/h3>\n<h3><strong>Different Types of Non-profit Organizations in Bangladesh<\/strong><\/h3>\n<p>Any group of individuals intending to establish a charitable organization in Bangladesh for social welfare may opt for one of the following legal entities, based on their specific objectives, long-term goals, and operational capacities, as stipulated under the relevant laws:<\/p>\n<ol>\n<li><strong>As a Society or Foundation<\/strong>: Register under the Societies Registration Act, of 1860, suitable for organizations focused on social, cultural, and educational activities.\u00a0<a href=\"https:\/\/legalseba.com\/bd-services\/foundation-registration-process-in-bangladesh-with-rjsc\/\">See detail guide><\/a><\/li>\n<li><strong>A Charitable Trust<\/strong>:\u00a0Established under the Trust Act, of 1882, appropriate for entities aiming to provide financial assistance, healthcare, and educational support.\u00a0<a href=\"https:\/\/legalseba.com\/bd-services\/trust-registration-in-bangladesh-a-comprehensive-guideline\/\">See detail guide><\/a><\/li>\n<li><strong>As a Social Welfare Organization<\/strong>: Register under Voluntary Social Welfare Agencies (Registration and Control) Ordinance, 1961 (Ord. No. XLVI of 1961).\u00a0<a href=\"https:\/\/legalseba.com\/bd-services\/registering-social-welfare-organization-in-bangladesh\/\">See detail guide><\/a><\/li>\n<li><strong>A Non-profit Trade Association<\/strong>:: Incorporated under the Companies Act, 1994, suitable for non-profit organizations intending to operate on a larger scale without issuing shares.\u00a0<a href=\"https:\/\/legalseba.com\/bd-services\/how-to-establish-a-trade-association-in-bangladesh\/\">See detail guide><\/a><\/li>\n<\/ol>\n<h3>\u00a0<\/h3>\n<h3>Contact Us<\/h3>\n<p>For more information or to begin the process of setting up a non-profit organization in Bangladesh, contact LegalSeba LLP today. Our team is ready to provide you with tailored assistance to ensure a seamless setup.<\/p>\n<ul>\n<li>\ud83d\udcde\u00a0<strong>Phone\/WhatsApp:<\/strong>\u00a0+8801753718223<br \/>\ud83d\udce7\u00a0<strong>Email:<\/strong>\u00a0support@legalseba.com<br \/>\ud83c\udf10 <strong>Book A Meeting:<\/strong>\u00a0<a href=\"https:\/\/www.legalseba.com\/book-now\">LegalSeba.com\/book-now<\/a><\/li>\n<\/ul>\n<p>Choose LegalSeba LLP for expert guidance and support in establishing your charitable organization in Bangladesh. Our comprehensive services will ensure that you meet all legal requirements efficiently and effectively. Contact us today to get started on your journey to establishing a successful presence in Bangladesh.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Different Types of Non-profit Organizations in Bangladesh Any group of individuals intending to establish a charitable organization in Bangladesh for social welfare may opt for one of the following legal entities, based on their specific objectives, long-term goals, and operational capacities, as stipulated under the relevant laws: As a Society or Foundation: Register under […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[157,18],"tags":[],"class_list":["post-987","post","type-post","status-publish","format-standard","hentry","category-non-profit-organization","category-vat-tax","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"acf":[],"yoast_head":"\n<title>Bangladesh Gift Tax Framework: An In-Depth Guide - 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