Internal Resources Division and National Board of Revenue

The Internal Resources Division (IRD; অভ্যন্তরীণ সম্পদ বিভাগ, Abhyantarīṇ Sampad Bibhāg) is one of the four divisions of the Ministry of Finance, and the National Board of Revenue (NBR; জাতীয় রাজস্ব বোর্ড, Jātiẏa Rājasva Borḍ) is the revenue authority that sits within it ¹¹⁰. The two are linked by an ex-officio arrangement: the Secretary of the Internal Resources Division is the Chairman of the National Board of Revenue ¹.

The National Board of Revenue

Legal basis

The National Board of Revenue was established under the National Board of Revenue Order, 1972 (President’s Order No. 76 of 1972) ¹.

Mandate

NBR describes itself as "the apex authority for tax administration in Bangladesh". In its own statement of remit, it is responsible for the formulation and continuous re-appraisal of tax policies and tax laws, for negotiating tax treaties with foreign governments, and for participating in inter-ministerial deliberations on economic issues bearing on fiscal policy and tax administration. Its main responsibility is to collect tax revenues, principally value added tax, customs duty, excise duty and income tax ¹. That mandate is a self-reported statement by the authority and is attributed as such.

NBR’s published vision is "Establishing people-friendly, creative, technology-rich sustainable revenue administration", and its stated mission includes participatory national budget formulation, the development of skilled human resources and the expansion of information technology ³.

Structure

NBR’s own account of its organisation records three tax-type wings — Customs Wing, VAT Wing and Income Tax Wing — together with an IT wing and a Research and Statistics wing ¹. Its published organogram lists Members responsible for Customs and VAT Administration, Customs Policy, VAT Policy, VAT Enforcement and IT, Tax Administration and Human Resource Management, Tax Information Management, Tax Legal and Enforcement, International Taxes and Tax Policy, together with a Director General of the Central Intelligence Cell and a Director General of Research and Statistics ⁴.

Principal statutes administered

Statutes referenced by NBR in its current published material include the Income Tax Act, 2023 and the Value Added Tax and Supplementary Duty Act, 2012, under which NBR issued VAT Instructions for 2026–27 ¹⁹.

Revenue target

In the FY2026–27 national budget, the revenue target set for NBR was Tk 6,04,000 crore, within an overall government revenue target of Tk 6,95,000 crore ⁸.

Current office-holder

As of 19 September 2026, Ahsan Habib holds both posts, as Acting Secretary, Internal Resources Division and Acting Chairman, National Board of Revenue, having joined on 30 June 2026 ²⁶. His official profile records that he is a member of the Bangladesh Civil Service (Taxation Cadre), of the 15th BCS batch ². He was appointed by a Ministry of Public Administration notification effective at the end of June 2026, succeeding Md Abdur Rahman Khan ⁶⁷.

The Minister with responsibility for the ministry that contains IRD and NBR is the Minister of Finance, Amir Khosru Mahmud Chowdhury, MP, in office since 17 February 2026 ⁵.

Verification notes

• A single comprehensive T1 list of all statutes administered by NBR was not retrieved. The Income Tax Act, 2023 and the Value Added Tax and Supplementary Duty Act, 2012 are confirmed by NBR’s own material ¹⁹; the full statutory schedule is not asserted.
• Whether the Acting appointments were subsequently confirmed as substantive appointments, and whether any further change occurred after 30 June 2026, was not verified ²⁶.
• NBR staffing numbers and the number of field offices were not retrieved from a T1 source.

Sources

10 sources cited. Tiers: T1 official or primary, T2 scholarly or curated, T3 media of record.

1. About NBR — National Board of Revenue, Internal Resources Division, Ministry of Finance (T1, accessed 2026-09-19). https://nbr.gov.bd/about-us/about-us/eng
2. Chairman’s Profile — National Board of Revenue, Internal Resources Division, Ministry of Finance (T1, accessed 2026-09-19). https://nbr.gov.bd/about-us/chairman-profile/eng
3. Vision and Mission — National Board of Revenue (T1, accessed 2026-09-19). https://nbr.gov.bd/about-us/vision-mission/eng
4. Organogram — National Board of Revenue (T1, accessed 2026-09-19). https://nbr.gov.bd/about-us/organogram/eng
5. Honourable Minister’s Profile — Amir Khosru Mahmud Chowdhury, MP — National Board of Revenue (T1, accessed 2026-09-19). https://nbr.gov.bd/about-us/finance-minister-profile/eng
6. Ahsan Habib made acting NBR chief — The Daily Star (T3, accessed 2026-09-19). https://www.thedailystar.net/news/bangladesh/news/ahsan-habib-made-acting-nbr-chief-4211856
7. Ahsan Habib appointed acting chairman of NBR — bdnews24 (T3, accessed 2026-09-19). https://bdnews24.com/bangladesh/ccad87df311f
8. Parliament passes Tk 9.38 trillion budget for FY26-27 (NBR revenue target) — Prothom Alo (English) (T3, accessed 2026-09-19). https://en.prothomalo.com/bangladesh/oh4b879mho
9. VAT Instruction (2026–27) — National Board of Revenue (T1, accessed 2026-09-19). https://nbr.gov.bd/uploads/publications/VAT-Instruction_(2026-27).pdf
10. Bangladesh National Portal — List of Ministries and Divisions — Government of the People’s Republic of Bangladesh (T1, accessed 2026-09-19). https://bangladesh.gov.bd/views/ministry-and-directorate-list

---

Every factual claim above is attributed to a numbered source. Figures marked “as of” were retrieved on that date. Not affiliated with the Wikimedia Foundation.