孟加拉国TADAT评估

BANGLADESH TADAT Assessment January 2026 Prepared ByDoris Akol MEMBERSSameera Khan, Ravinder Saroop, Patrick De Mets, Paul Martens, Yuhei Chiba PARTNERSFAD, SARTTAC, World Bank, Asian Development Bank High-Level Summary Technical Assistance ReportFiscal Affairs Department Bangladesh TADAT AssessmentPrepared by Doris Akol TheHigh-Level Summary Technical Assistance Reportseries provides high-level summaries of theassistance provided to IMF capacity development recipients, describing the high-level objectives,findings, and recommendations. ABSTRACT: This report presents the results of a repeat Tax Administration Diagnostic Assessment Tool(TADAT) assessment conducted in Bangladesh during October 2025. The assessment evaluated theNational Board of Revenue’s (NBR) performance across nine key outcome areas against internationalgood practice. NBR demonstrated strengths in taxpayer information accessibility, withholding taxsystems, and dispute resolution frameworks. Nevertheless, notable deficiencies remain regarding theintegrity of taxpayer registration, risk management practices, audit efficiency, VAT refund processing, andoverall transparency. Key focus areas for improvement include integrated digitalization, compliance riskmanagement, audit quality, and accelerating Medium- and Long-Term Revenue Strategy (MLTRS)reforms to boost tax revenue and administrative efficiency. Keywords: TADAT, Bangladesh, Tax Administration, Diagnostic The contents of this document constitute a high-level summary of technical advice provided by the staff ofthe International Monetary Fund (IMF) to the authorities of Bangladesh (the "CD recipient") in response totheir request for capacity development. Unless the CD recipient specifically objects within 30 businessdays of its transmittal, the IMF will publish this high-level summary on IMF.org (seeStaff OperationalGuidance on the Dissemination of Capacity Development Information). Background The National Board of Revenue (NBR) faces challenges in raising the tax-to-GDP ratio, which remainslow at approximately 6.68 percent in fiscal year 2024/25. Hence, this TADAT Assessment wasundertaken in response to a request by the NBR with the objective of improving revenue mobilization andadministrative efficiency. It follows a prior TADAT assessment conducted in 2017. The assessment employed the TADAT framework, which evaluates tax administration performanceacross nine Performance Outcome Areas (POAs) critical to effective tax administration. These includetaxpayer registration integrity, risk management, voluntary compliance support, timely filing and payment,accurate reporting, dispute resolution, revenue management, and accountability. The evaluation isevidence-based, drawing on data, interviews, and documentation provided by the NBR and stakeholders,including representatives from the Institute of Chartered Accountants of Bangladesh (ICAB), theBangladesh Metropolitan Chamber of Commerce and Industry, and the Office of the Comptroller andAuditor General (OCAG). The TADAT was conducted in collaboration with the Asian Development Bank (ADB) and the World Bank(WB) and its results provide a baseline to inform and guide reform priorities. Summary of Findings The TADAT assessment reveals a mixed performance by the NBR, with some areas demonstratingsound practices while others fall short of international good practice. Strengths include the availability oftaxpayer information through multiple channels, strong call center responsiveness, establishedwithholding tax and advance payment mechanisms, and a structured, independent dispute resolutionprocess. These elements contribute positively to voluntary compliance and revenue collection stability. However, there remain several critical areas where performance falls short of good international practice.The taxpayer registration system is fragmented, with separate IDs for income tax and VAT and noconsistent data validation. A formal, evidence-based compliance risk management framework is notcurrently in place, which has led to insufficient identification, assessment, and mitigation of compliancerisks. Audit programs lack quality assurance, and are not evaluated for effectiveness, limiting theirdeterrent impact. Electronic filing and payment systems remain underused for corporate income tax andPAYE, with manual methods still common. The VAT refund system is inefficient and slow, with only a small fraction of refunds processed within 30days. Revenue accounting remains largely manual for income tax, and integration between taxadministration and Ministry of Finance systems is incomplete. There is a lack of strong internalassurance, as no unified internal audit exists, and staff integrity programs are minimal. While the OCAGprovides active external oversight, the lack of a tax ombudsman limits options for addressing taxpayergrievances. Transparency is hampered by delayed publication of annual reports and limited use oftaxpayer feedback to improve