Surveys, Inspections & Audit: Handling NBR Visits in Bangladesh

Surveys, inspections and audit are becoming more frequent as the NBR uses data from banks, customs, e-return filings, VAT deduction at source and electronic fiscal devices to select businesses for review. Visits may come from a Taxes Zone survey team, a VAT division or circle, a commissionerate audit team, the VAT intelligence directorate or, for larger cases, the Central Intelligence Cell. Each has a different purpose and power, and the right response differs.

This page is for business owners, managers and accountants who want to prepare before a visit or who have just received notice of one. It covers what each type of review involves, the records you should be able to produce, and how to communicate with officers. If you already have a final order and need to appeal, see our audit, appeal and tribunal page.

Types of surveys, inspections and audit

• Tax survey: Taxes Zone teams visit markets and commercial areas to identify persons who should hold an e-TIN and file returns
• VAT survey: VAT circles check whether businesses need a BIN or turnover tax enlistment and whether they issue proper invoices
• Premises inspection: an officer verifies the registered address, stock, machinery or sales points, often after a BIN application or complaint
• Desk audit: officers request documents and compare returns with bank statements, customs data and third-party information
• Field audit: an audit team examines books, registers and source documents at your premises over several days
• Intelligence investigation: a deeper inquiry into suspected evasion, which may involve seizure of records

Records to keep ready

Most problems in an audit come not from wrong tax but from missing paper. Keep the following organised by month and easy to retrieve:

• BIN certificate (Mushak 2.3), e-TIN, trade license and RJSC documents displayed or on file
• Mushak 6.3 invoices issued, Mushak 6.1 and 6.2 registers, and Mushak 9.1 returns with payment challans
• Mushak 6.6 VDS certificates received and issued
• Mushak 4.3 price declarations for manufactured goods
• Income tax returns, PSR records, TDS challans and withholding returns
• Bank statements for all accounts, with reconciliation to sales and purchases
• Audited financial statements and the auditor's report with DVS verification
• Import documents: bills of entry, commercial invoices and LC papers

How to handle an officer's visit

Ask for identification and the written authority or notice for the visit, and note the officer's name and office. Nominate one person to deal with the team and keep a record of every document handed over; provide copies rather than originals where possible and get a receipt for anything taken. Answer factual questions accurately but avoid speculating about tax treatment on the spot; it is reasonable to say you will respond in writing after checking records.

Do not sign statements you have not read or do not understand. If the officers prepare an inventory, inspection report or statement, read it carefully and note any disagreement. Contact your adviser early, especially if records are being seized or the visit concerns alleged evasion.

Common mistakes during an audit

• Missing the deadline in a document request, which can lead to an assessment on the officer's estimate
• Producing inconsistent figures, for example sales in the VAT return that differ from audited accounts without explanation
• Handing over unreconciled bank statements that make normal transfers look like undeclared sales
• Making verbal concessions that later appear in the officer's report
• Ignoring a show-cause notice because the visit seemed to go well

Who benefits from preparation support?

Preparation is most useful for businesses with high cash sales, multiple bank accounts, imports, mixed-rate products, or VDS-heavy customers, and for foreign-owned companies whose management is not present day to day. A short pre-audit review of returns against accounts often identifies reconciling items that can be explained in advance, rather than discovered by an officer.

How the process works

1. Read the noticeWe identify which office issued it, under which law, which periods are covered and the deadline.
2. Gap reviewWe reconcile returns with books and bank statements to find differences before the officer does.
3. Prepare the fileWe organise requested documents with an index and explanatory schedules for reconciling items.
4. Attend or supportWe support your team during the visit or meeting and record what was requested and provided.
5. Written responseWe draft replies to queries and any show-cause notice, with supporting evidence.
6. Follow-upWe track the case to closure and advise on corrections to prevent repeat issues.

Typical timeline: Preparing for a desk audit typically takes one to three weeks depending on the periods and volume of records; field audits and investigations can run for several weeks or months depending on the authority's process.

How Tax & VAT Associates helps

• Pre-audit health checks of VAT and income tax records
• Reconciliation of returns with financial statements and bank statements
• Indexed audit files and explanatory schedules for officers
• Support during VAT and tax inspections and meetings
• Drafting of replies to document requests and show-cause notices

Frequently asked questions

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Last reviewed: 6 October 2026. Bangladesh tax and regulatory rules change with each Finance Act, SRO and authority circular. This page is general guidance; confirm current requirements for your case before filing.