Chapter 12: Value Added Tax Authority

59. Power of the Board to Amend Orders or Decisions of Mushak Officers

1. The Board may, on its own initiative, review or amend any decision or order of a Mushak officer within two (2) years of the decision or order.
2. To achieve this, the Board may summon documents of the officer and make necessary decisions after review.
3. No decision shall be issued without giving a reasonable opportunity of personal hearing if any person or taxpayer is adversely affected, liability increases, or reducing adjustments/refundable amounts are decreased.
4. Notwithstanding anything else in these rules, the Board cannot make amendments in cases pending before the Appellate Tribunal or writs/appeals in the High Court Division of the Supreme Court.

60. Powers of Mushak Officers to Enter and Search

1. Any officer, not below the rank of Assistant Commissioner, may be empowered, on request or on initiative by the Commissioner or Director General, to enter or search any premises, courtyard, house, vehicle, etc., as specified in Form "Mushak-12.1".
2. The empowered officer shall serve a notice in Form "Mushak-12.2" to the owner, responsible person, or custodian of the premises.
3. If necessary for further investigation, any documents, goods, or items may be seized according to Rule 61.

61. Seizure of Records, Documents, Goods, or Vehicles

1. An empowered officer may seize records, documents, goods, or vehicles during entry/search under Rule 60 or during audit/investigation under Sections 84 or 90.
2. Owners, responsible persons, custodians, or drivers shall provide all possible assistance during seizure.
3. A seizure list shall be prepared in Form "Mushak-12.3", signed by the responsible person and at least two witnesses present on-site, and one copy shall be handed to the concerned person.
4. If the responsible person refuses to cooperate or sign, the seizure list without their signature shall still be valid.
5. Within the next working day, a preliminary report in Form "Mushak-12.4" and a final report within five (5) working days in Form "Mushak-12.5" shall be submitted to the Commissioner.
6. If any irregularities or tax evasion are discovered, a case shall be filed using Form "Mushak-12.6" along with the final report.

62. Return of Seized Records and Documents

Once the purpose of seizure is complete, records and documents shall be returned within seven (7) days to the person from whom they were seized. If copies suffice for the purpose, originals may be returned while copies are retained as valid evidence.

63. Release of Seized Goods or Vehicles

1. Seized goods or vehicles may be released temporarily by the officer or senior officer with Commissioner’s approval before final disposal.
2. For release, it must be credible that:
   • The owner/driver has not previously transported similar goods;
   • Release does not hinder fair trial or evidence preservation.
3. Procedure for release:
   • Owner submits Form "Mushak-12.7" with ownership proof;
   • Owner provides a declaration in Form "Mushak-12.8";
   • For seasonal brick kiln goods, bank guarantee equivalent to dues must be provided for interim release.
4. If any court case is pending, release may occur with prior court approval.

64. Power and Procedure to Freeze Bank Accounts

1. Any officer not below Assistant Commissioner rank, with Commissioner approval and under Rule 68 assigned Debt Recovery Officer (DRO), may freeze bank accounts of:
   • Persons defined under Section 2(74);
   • Registered or registrable persons;
   • Listed or list-eligible persons;
   • Associated business entities.
2. Commissioner or authorized officer shall issue a notice in Form "Mushak-12.9" to the bank to freeze the account.
3. Bank shall immediately freeze the account and send compliance report in Form "Mushak-12.10" within two working days.
4. Upon resolution, a certificate in Form "Mushak-12.11" shall be issued within three working days to unfreeze the account.
5. Freezing under Section 115 by judicial magistrates must follow criminal procedure rules.

65. Procedure for Imposing Fines

1. For any failure or irregularity other than Section 85(1):
   • If tax evasion occurred, a fine equal to evaded tax shall be imposed;
   • If no evasion, minimum BDT 10,000 and maximum BDT 100,000 fine shall be imposed.
2. After receiving the report in Form "Mushak-12.6":
   • Authorized officer shall issue a show-cause notice in Form "Mushak-12.12" according to Section 86(1)(b) for fines related to tax evasion or failure.
3. Show-cause notice shall include:
   • Name, address, and business identification of person;
   • Type and description of failure or irregularity;
   • Violations of applicable law or rules;
   • Sections or rules for punishment;
   • Amount of evaded or avoided tax;
   • Deadline for response;
   • Whether personal hearing is requested;
   • Notice that failure to respond will lead to decision;
   • Authorized officer’s contact information.
4. The period between notice issuance and response must be at least 2 weeks and at most 4 weeks.
5. Extensions may be granted for response time by the authorized officer.
6. Upon receipt of response, if the person is willing, a personal hearing shall be conducted, and the authorized officer shall issue a determination order in Form "Mushak-12.13", including:
   • Details of accused person, allegation, violated laws;
   • Applicable punishment section;
   • Evaded/avoided tax and fine amount;
   • Hearing statements and analysis;
   • Result (proven or dismissed);
   • Order details, payment to government treasury, code, and mode;
   • Appeal information if aggrieved;
   • Authorized officer contact information.
7. If no response is received within the specified or extended period, the authorized officer shall issue the determination order based on available documents.