How to Cancel/Deactivate TIN Certificate in Bangladesh – টিন আইডি বাতিলের নতুন নিয়ম

How to Cancel/Deactivate TIN Certificate in Bangladesh 2024 – টিন আইডি বাতিলের নতুন নিয়ম পাশ হয়েছে. কিভাবে টিন আইডি বাতিল করবেন? From now on taxpayers can cancel their tax registration TIN Certificate in Bangladesh. The new Income Tax Act provides for cancellation of Tax Identification Number (TIN) of taxpayers subject to certain conditions. For this, the taxpayer has to apply with proper reasons. Recently this new law was passed by the Parliament.

So, you can now apply for the cancellation of your TIN certificate if you have the valid reason according the new national law of Bangladesh NBR. But this time there is no way to cancel TIN certificate via online. You can only apply for TIN cancellation manually to your local Tax Office. Tin certificate cancel form, Tin certificate cancel online, How to cancel TIN number online, Tin certificate cancellation form PDF Download, TIN Certificate cancellation process.

How to Cancel/Deactivate TIN Certificate in Bangladesh 2024 – টিন আইডি বাতিলের নতুন নিয়ম

The NBR has announced officially that the TIN certificate now can be Cancelled or Deactivated for six conditions. However, the tax authorities will cancel the TIN only after confirming that there is no outstanding tax after a long process and after logically scrutinizing the applicant’s reasons. There was no provision for cancellation of TIN in earlier Income Tax Ordinance. As a result, many people are in trouble with TIN.

The six conditions under which tax registration can be canceled are:

Here are the six conditions that can apply for cancellation of tax registration. This is the new rules of NBR. So, if you have the valid reason you can go for cancel/deactivate your TIN Certificate:

• 1. Taxpayers who are not required to file returns.
• 2. Cease to exist by reason of death, termination, extinction or similar.
• 3. If you leave Bangladesh permanently and have no income-generating activities in Bangladesh.
• 4. In case of duplicate registration or wrong registration.
• 5. Change of legal status.
• 6. For any other lawful reason.

When The Taxpayer Dies – How to Cancel/Deactivate TIN Certificate

If a taxpayer holding a TIN dies and the TIN is not used in any organization or business activities in the future, the TIN can be deactivated.

And suppose the TIN is used for any business or organization established by the taxpayer. In that case, his heir/representative/in-charge will file income tax returns and pay income tax (if applicable) annually. # Income Tax Ordinance 1984 Section 75 (2b).

If there is no need for a TIN of the dead person, the heirs will apply to the Deputy Commissioner of Taxes for the deactivation of the TIN. The Deputy Commissioner of Taxes may suspend or cancel the proceedings of your TIN through inspection or hearing or based on the application.

The required documents for TIN cancellation: TIN Certificate cancellation form PDF Download.

1. Written application by the heir
2. Copy of Tin Certificate
3. Receipt/Certification Copy of Previous Income Tax Returns
4. Copy of taxpayer’s death certificate
5. Copy of taxpayer’s national identity card

If There Is No Taxable Income?

Despite no taxable income, submitting income tax returns yearly is a hassle for many. So many people want to cancel the TIN. If you do not have taxable income, you must file zero returns for three consecutive years to deactivate the TIN. Then you must make a written application to the Deputy Tax Commissioner of the Taxes Circle mentioned in your TIN certificate.

TIN certificate cancellation form PDF Download

1. Written application
2. Copy of TIN Certificate
3. Receipt/Certification Copy of Previous Income Tax Returns
4. Copy of taxpayer’s national identity card

এখন থেকে করদাতারা তাঁদের কর নিবন্ধন বাতিল করতে পারবেন। করদাতাদের কর শনাক্তকরণ নম্বর (টিআইএন) কিছু শর্ত সাপেক্ষে বাতিলের সুযোগ রাখা হয়েছে নতুন আয়কর আইনে। এ জন্য করদাতাকে যথাযথ কারণ দেখিয়ে আবেদন করতে হবে। সম্প্রতি নতুন এ আইন সংসদে পাস হয়েছে।

তবে দীর্ঘ প্রক্রিয়া শেষে কোনো বকেয়া কর নেই, এমন বিষয়ে নিশ্চিত হয়ে এবং আবেদনকারীর কারণগুলো যৌক্তিকভাবে যাচাই–বাছাইয়ের পরই টিআইএন বাতিল করবেন কর কর্মকর্তারা। আগের আয়কর অধ্যাদেশে টিআইএন বাতিলের কোনো সুযোগ ছিল না। ফলে অনেকেই টিআইএন নিয়ে বিপাকে পড়েছেন।