Finance Act 2026-Client Alert July 2026

A. Wahab & Co. Staff
2 days ago
15 min read

A. WAHAB & CO.

CHARTERED ACCOUNTANTS

Finance Act 2026

Client Tax Alert I July 2026

Income Tax | VAT | Customs & Supplementary Duty |

For general circulation

1. Important Notice & Basis of Preparation

This update highlights selected and major changes introduced through the Finance Act 2026. It is intended for general information only and does not cover every provision of the Finance Act in full.

Basis	How it has been interpreted
Finance Act 2026	Used as the primary legal source for the enacted amendments to Income Tax, VAT and Customs law.
Budget Speech & National Budget FY 2026-27	Used for macroeconomic context, revenue targets and sector allocations.
Comparator budget highlights materials	Used as a benchmark for structure, presentation flow and practical summaries.
AWC advisory judgment	Materiality, grouping and client-impact interpretation applied for business-readiness purposes.

Important: Figures, rates and effective dates are based on the available finalized materials and may be further clarified through subsequent SROs, circulars, rules or NBR guidance. Please obtain specific advice before acting on any transaction.

2. Executive Summary — What Leadership Needs to Know

Tax Rates Corporate tax rates are broadly stable for AY 2026-27 to 2030-31. Private university/medical/engineering/ICT college income taxed at 5% (vs current 10%).	Individuals Tax-free thresholds rise gradually from AY 2026-27 through AY 2030-31. Investment tax rebate reduced to the lower of 3% of taxable income and 10% of actual investment, capped at Tk. 7.5 lakh. A new top individual rate of 35% is introduced from AY 2028-29. Surcharge and a new environmental surcharge apply based on net wealth and vehicle ownership.
VAT VAT return filing moves from monthly to quarterly. Reverse charge mechanism omitted — banks now deduct 15% VAT on imported services at source. BIN becomes a gateway requirement for banking, loans, licenses, MFS and utilities.	Customs & SD Targeted duty changes on tobacco, nicotine products, FMCG, gold, steel, EV and pharmaceutical inputs. Emphasis on green energy, sustainability; promoting local manufacturing and assembling of the electric vehicles. Computer and related imports enjoy duty relief.

Action message: Assess the impact of the Finance Act 2026 early, update pricing, payroll and compliance workflows, and prepare ERP/VAT master data ahead of quarterly filing and more visible tax administration.

3. National Budget FY 2026-27 — Macro Snapshot

BUDGET SIZE Tk. 938,000 Cr +18.73% YoY	REVENUE TARGET Tk. 695,000 Cr +23.23% YoY	NBR TAX TARGET Tk. 604,000 Cr +21.04% YoY
BUDGET DEFICIT Tk. 243,000 Cr +7.52% YoY	GDP GROWTH TARGET 6.50% vs 5.50% FY25-26	INFLATION TARGET 7.50% vs 6.50% FY25-26

Key macro indicators — targets compared with prior year

Indicator	FY 2025-26	FY 2026-27	Direction
Inflation	6.50%	7.50%	Up
ADP to GDP	3.70%	4.40%	Up
GDP growth	5.50%	6.50%	Up
Deficit to GDP	3.30%	3.60%	Up
Revenue to GDP	9.67%	10.18%	Up
Tax to GDP ratio	6.80%	9.60% (medium-term target by FY 2030-31)	Up

Sources of revenue — NBR remains the main engine (86.9% share)

Source	Amount (Tk. Cr)	Share
NBR tax	604,000	87%
Non-NBR tax	25,000	4%
Non-tax receipts	66,000	9%
Total revenue	695,000	100%

Sector-wise budget allocation — notable shifts

Health & family welfare and the broader "other expenditure" category gain share, while physical infrastructure, interest payments and energy see reduced allocation as a percentage of the total budget.

Sector	FY 2025-26	FY 2026-27
Physical infrastructure	24.1%	18.7%
Interest payments	15.44%	13.6%
Education	10.5%	11.1%
Health & family welfare	3.93%	5.3%
Roads & highways	4.87%	3.9%
Agriculture	3.45%	3.1%
Power & energy	2.85%	1.9%
Others	29.19%	37.8%

Ease of doing business & investment facilitation

▪ Business licensing targeted for completion within 7 days through the Single Window; company incorporation within 48 hours.

▪ Visa formalities for foreign investors targeted for completion within 10 days; "Plug and Play" investment facility to be implemented.

▪ Time-bound, technology-driven IPO system; expansion of the corporate bond, Sukuk and infrastructure fund market.

4. Direct Tax — Corporate

Definitions and Interpretation

● The definition of 'income tax' is restated to mean any tax chargeable or payable on income under the Act.

● The definition of 'tax' is broadened to expressly include income tax and any additional tax, additional profit tax, penal tax, super tax, surcharge, fine, interest, fee, or other sum chargeable or payable under the Act.

● The definition of 'assessment' is restated to expressly include reassessment, additional assessment and higher assessment of income and tax.

● A specific definition of “Raw Material” is introduced. Raw Material means any such article, ingredient, or material which is directly used in the production, processing, preparation, or assembly of any goods and is wholly or partially consumed, transformed, or converted into a finished product.

● All types of private institutions, trusts, funds, foundations, religious or charitable institutions, or endowments, or any such property or establishment that can earn income, hold assets, acquire rights, or bear/pay tax liability, shall be included within “Artificial Juridical Person”.

● Capital assets also include personal gold, silver, gold ornaments, silver ornaments, precious stones/diamonds, coin metal, precious metals, artwork, antiques, and club membership, not being goods used for business purposes.

● Export also includes supply of locally produced raw materials to export-oriented industries under local (domestic) L/C denominated in foreign currency.

● Permanent establishment includes digital activity or online presence in Bangladesh of any non-resident entity that has at least 100,000 customers or subscribers.

Corporate Tax

Corporate tax rates remain broadly unchanged for AY 2026-27 through AY 2030-31, providing multi-year rate stability for business planning. Besides, an incentive of 2.5% has been reintroduced for the non-publicly traded company if the payments are done via bank transfers.

Corporate tax rates — AY 2026-27 to 2030-31

Type of taxpayer	Applicable rate	Reduced rate if paid via Bank Transfer
Publicly traded company (>10% shares issued through IPO)	22.5%	20.0%
Publicly traded company (<10% shares issued through IPO)	25.0%	22.5%
Non-publicly traded company	27.5%	25.0%
Publicly traded bank, insurance and financial institution	37.5%	-
Non-publicly traded bank, insurance and financial institution	40%	-
Tobacco products manufacturers	45% + 2.5% surcharge	-
Mobile phone operator company (publicly traded)	40%	-
Mobile phone operator company (non-publicly traded)	45%	-
Association of persons, artificial juridical person & other entities	27.5%	-
Private university / medical / engineering / ICT college	5%	-
Co-operative societies registered under the Co-operative Societies Act, 2001	20%	-

Allowable expense limits & disallowances

Item	Previous treatment	New treatment
Failure to deduct/deposit TDS	Expenses are disallowed; considered as special business income and taxed at the applicable corporate tax rate	Expense will be allowed under business income — only TDS shortfall + additional 50% on shortfall will be payable as tax instead
Allowable perquisite limit per employee	Tk. 20 lakh	Tk. 25 lakh
Entertainment expense	Differentiated thresholds	Lower of claimed expense and 4% of business income (before the expense)
Promotional expenditure (excluding advertisement)	0.5% of turnover	1% of turnover
Free sample expense for pharmaceutical companies	Expenses exceeding the below limits are not allowed:	The lower of the expense of the below: · Actual claimed expense
	2% on business turnover up to Tk. 5 Cr	· 2% on business turnover up to Tk 10 Cr
	1% on business turnover exceeding Tk 5 Cr but not more than Tk 10 Cr	· 1.5% on business turnover exceeding Tk 10 Cr but not more than Tk 20 Cr
	0.5% on business turnover exceeding Tk 10 Cr	· 1.0% on business turnover exceeding Tk 20 Cr

Capital gains & business restructuring

▪ Where a landowner receives cash, flats or other benefits from a real estate developer, the excess over the disclosed acquisition cost is treated as capital gain and taxed at 15%.

▪ Gains on transfer of personal gold, silver, ornaments, metal coins, digital currency, jewel diamonds, paintings, antiques and club membership are now taxable as capital gain.

▪ A partnership firm converting into a company may claim capital gain tax exemption on transfer of its capital/intangible assets, but only if all partners become shareholders in the same proportion, receive no other benefit, and retain at least 50% of voting rights for 5 years — failing which the successor company becomes liable for capital gain tax.

▪ Where all conditions are met on conversion, the successor company may utilize the firm's carried-forward loss and unabsorbed depreciation.

TDS Reform

Advance tax, not minimum tax

Withholding tax is now treated as advance tax rather than minimum tax.

Excess tax deducted/collected becomes refundable, improving liquidity and working capital.

Shortfall = tax, allowed under business income

Failure to deduct/deposit required TDS will no longer trigger expense disallowance but will be considered under business income.

Instead, the assessee pays the TDS shortfall plus an additional 50% as tax.

Selected changes to tax deduction/collection at source

Section	Payment	Previous rate	New rate (from 1 July 2026)
97(5)	An expanded list of agricultural/food items (paddy, rice, wheat, cattle, poultry, fish, meat, edible oil, sugar, etc.) — tax deduction rate stays at 0.5% on the amount paid or financed by the bank or financial institution	0.5%	0.5%
112	Cash Incentive on export proceeds	10%	5%
114	Electricity purchase	4%	3%
118	Winning from lottery, word puzzles, card game, housie, betting, racecourse betting	20%	25%
124	Inward remittance — service fee/revenue sharing from abroad	7.5%	5%
124	Freight forwarding agent commissions	1.5% on gross bill	10% on commission or 1% on gross bill

New Withholding and Advance Tax provisions introduced

Section	Description	Rate
97(5ka)	On the sale of cement, iron or iron products, and ferro-alloy products, other than MS billet, through a local letter of credit or any other financing arrangement made, the bank or financial institution shall withhold tax.	2%
112(Ka)	Persons trading in gold, silver, diamond & platinum ornaments must deduct tax on purchase	0.5%
130(ka)	Manufacturers/importers/suppliers/distributors/agents to collect advance tax from retailers on direct sale	0.2%
137(Ka)	Registered clubs to collect tax on membership acceptance, renewal, transfer or change	10%
138(Ka)	Advance tax on registration/fitness renewal of a helicopter/chopper	Tk. 10 lakh
153(Ka)	Advance tax on ownership of firearms	Up to Tk. 1 lakh

Extension of obligations for filing Withholding Tax Returns

Withholding tax return filing obligations are extended to public-private partnerships, e-commerce/online marketplaces and hotels/resorts/transport agencies with turnover above Tk. 1 crore, producer of tobacco leaves, manufactures of tobacco products who are not farmers and to any individual with business turnover above Tk. 10 crore.

Turnover Tax Rate

For businesses, where calculated taxes are lower than the turnover tax, the following apply to gross receipts.

Category	Turnover tax rate
Manufacturers of cigarettes, bidi, zarda, gul & other tobacco products	3%
Manufacturers of carbonated or sweetened beverages	2.5% (from 3%)
Mobile phone operators & NTTN	1.5%
New industrial manufacturing units — first 3 years of commercial production	0.2% (from 0.1%)
Other cases	1%

Turnover tax on individuals' gross receipts is omitted altogether. The benefits of final tax discharge on sanchaypatra interest, property sale and export cash incentives are withdrawn — tax deducted at source on these heads is now only an advance-tax credit, not a final settlement.

Time of filing return & payment of tax — Corporate taxpayers

The time limit for filing a return shall be the fifteenth day of the ninth month following the end of the income year; or, where such fifteenth day falls before the fifteenth day of September, the fifteenth day of September following the end of the income year shall apply instead. However, where a return is filed within the time mentioned in the table below, the taxpayer shall receive a tax incentive, or shall pay additional tax, at the rate specified below, namely:

Filing window	Incentive / additional tax
Where the taxpayer files the return at least 2 (two) months before the expiry of the time limit for filing the return mentioned in this sub-section	Incentive equal to 5% of tax payable or Tk. 25,000, whichever is lower
Within normal filing time	No incentive nor additional tax
Delayed submission – after normal filling time but before end of the assessment year	Additional tax equal to 2% of tax payable or Tk. 25,000, whichever is higher

Plan statutory accounts, tax computations and board approvals early enough to secure the early-filing incentive and avoid additional tax for late filing.

Depreciation

▪ The maximum value of a motor vehicle eligible for allowable depreciation has been raised to Tk. 60 lakh (from Tk. 30 lakh).

Profit distribution

▪ Listed banks, insurance, leasing and finance companies are exempted from the requirement to declare at least 30% dividend.

▪ Dividend income for natural persons will be taxed at 15% and for other than natural persons the rate will be 20%.

Appeal and pre-deposit

Pre-deposit requirements for tax appeals fall sharply as given below:

Level of authority	Existing	Amended
Appeals with Commissioner of Taxes Appeal	No pre-deposit requirement	1%
Tax Appellate Tribunal	10%	3%
High Court Division of the Supreme Court	15% / 25%	10%

Accrued interest, associate-enterprise financing & TDS verification

▪ Accrued interest expense unpaid within 3 years is treated as special business income; it is deducted from income once actually paid.

▪ Where funds are advanced to an associate enterprise, interest expense is fully allowable provided interest is charged at 12% p.a. — any shortfall against 12% is deemed special business income of the lender (banks, finance and leasing companies excluded).

▪ A time limit is introduced for proceedings to confirm and verify TDS under section 147, covering the current year and up to 2 preceding income years.

Documentation and time limit

▪ Bills, vouchers, challans, and other supporting documents must be preserved for a minimum of 6 years by non-corporate persons/entities, and for a minimum of 12 years by companies, as required under the Companies Act 1994.

▪ Digital/electronic storage of these records is also permitted and encouraged.

Time for filing the return and payment of income tax

▪ Where a return is filed after the time limit specified under Section 170: — If filed voluntarily, an additional tax shall be payable at the higher of 10% of the net tax payable or Tk 5,000. — If filed in response to a notice under Section 212(1), an additional tax shall be payable at the higher of 15% of the net tax payable or Tk 10,000.

5. Direct Tax — Personal / Individual

Tax-free income thresholds by taxpayer category

Category	AY 2026-27 / 2027-28	AY 2028-29 / 2029-30	AY 2030-31
General taxpayer	400,000	450,000	500,000
Woman / senior citizen (65+)	450,000	500,000	550,000
Third gender / physically challenged	525,000	575,000	625,000
Gazetted war-wounded & wounded July fighters	550,000	600,000	650,000

A parent/legal guardian of a physically challenged dependent is entitled to a further Tk. 50,000 tax-free allowance; where both parents are taxpayers, only one may claim it. Minimum tax payable is Tk. 5,000 regardless of work location once total income exceeds the tax-free limit (Tk. 1,000 for first-time taxpayers).

Individual slab rates — AY 2026-27 and 2027-28

Slab of income	Rate
First Tk. 400,000 / 450,000 / 525,000 / 550,000 (by category)	Nil
Next Tk. 300,000	10%
Next Tk. 400,000	15%
Next Tk. 500,000	20%
Next Tk. 2,000,000	25%
Rest of income	30%

Future slabs — a new top rate of 35% from AY 2028-29

Slab of income	AY 2028-29 & 2029-30	AY 2030-31
Tax-free threshold (by category)	450k/500k/575k/600k	500k/550k/625k/650k
Next Tk. 300,000	10%	10%
Next Tk. 400,000	15%	15%
Next Tk. 500,000	20%	20%
Next Tk. 2,000,000	25%	25%
Next Tk. 26.35m / 26.30m	30%	30%
Rest of income	35%	35%

Surcharge on net wealth — AY 2026-27 to 2030-31

Net wealth	Surcharge rate
Up to Tk. 4 crore	Nil
Tk. 4–10 crore; or more than one motor vehicle; or house property above 8,000 sq. ft.	10%
Tk. 10–20 crore	20%
Tk. 20–50 crore	30%
Above Tk. 50 crore	35%

Environmental surcharge on additional personal vehicles

Individual taxpayers owning more than one personal vehicle are now subject to an environmental surcharge on each additional vehicle, collected at source at registration/fitness renewal. The vehicle with the lowest applicable surcharge is exempted; the rest are charged per the table below. Buses, minibuses, coasters, prime movers, trucks, lorries, tank lorries, pick-ups, human haulers, autorickshaws and motorcycles are excluded. It may be noted that no surcharge shall be applicable to the owners of Electric Vehicles.

Engine capacity	Surcharge (Tk.)
Up to 1500 cc	25,000
1501–2000 cc	50,000
2001–2500 cc	75,000
2501–3000 cc	150,000
3001–3500 cc	200,000
Above 3500 cc	350,000

Time of filing return — individuals & HUF

Filing period	Incentive / additional tax
1 July – 30 September	Incentive equal to 5% of tax payable or Tk. 25,000, whichever is lower
1 October – 31 December	No incentive nor additional tax
1 January – 31 March	Additional tax of 2% of tax payable or Tk. 3,000, whichever is higher
1 April – 30 June	Additional tax of 5% of tax payable or Tk. 5,000, whichever is higher

First-time filers have until 30 June of the following year to file without penalty. Bangladeshis abroad for higher education or work (with a valid visa/permit) must file within 90 days of returning to Bangladesh. A late return filed after notice under section 212(1) attracts tax payable plus an additional 15% (minimum Tk. 10,000), versus 10% (minimum Tk. 5,000) for a spontaneous late filing.

Income from rent, employment & special income

▪ Warehouses are now treated as house property for computing income from rent; "selami/premium" is clarified and now forms part of income from rent rather than income from other sources.

▪ 10% of adjustable/refundable advance or security deposit balances will be treated as special income from rent, with loss adjustment/carry-forward now permitted against it.

▪ Reimbursement of medical expenses under a group insurance policy is excluded from income from employment.

▪ A cash loan exceeding Tk. 5 lakh (single or cumulative in a year) not repaid within 6 years will be treated as special income from other sources, even if received through bank transfer.

Scope of audit requirements expanded

▪ Firms, associations of persons, Hindu Undivided Families (HUF), and other artificial juridical persons with turnover exceeding Tk 10 crore or capital exceeding Tk 5 crore will now be required to submit Audited Financial Statements.

▪ Special sectors — including importers and suppliers of gold, silver, and gems — will be required to have their Income Computation Sheet certified.

▪ Manufacturers, importers, suppliers, and retailers specified under Section 130Ka will similarly be required to have their Income Computation Sheet certified.

Advance tax threshold increased

▪ Total income threshold for applicability of Quarterly AIT has been increased from Tk 6 Cr to Tk 10 Cr.

Sixth Schedule scope broadened

▪ Income derived from freelancing and content creation has been exempted from tax up to 30 June 2027.

Condition imposed for SME exemption

▪ Registration with the SME Foundation is now mandatory to avail of the exemption from total income.

6. Value Added Tax (VAT)

Quarterly filing VAT returns move from a monthly to a quarterly cycle. Other than Government bodies, banks, nil-return filers: due the 15th day after quarter-end. Government bodies, banks and nil-return filers: due the 20th day.	Reverse charge omitted The reverse-charge mechanism is withdrawn. VAT on imported services is charged at 15%, with the bank liable to deduct it. The importer ultimately bears the VAT and may claim input rebate if registered and conditions under Section 46 are met.
BIN as a gateway requirement BIN / enlistment proof will be needed to open bank/STD accounts, take loans, renew trade licenses, open MFS merchant accounts, join trade bodies, get utility connections and register business vehicles.	Digital VAT & ERP controls Records kept in ERP/prescribed VAT software become legally acceptable evidence. Penalties up to twice the VAT evaded apply for data tampering, with both the business and the software provider jointly liable.

Key Highlights

▪ The definition of ‘input’ to be widened by removing ‘labour’ from the negative list.

▪ Any person exceeding the turnover-tax registration threshold for 12 months must apply for enlistment as a turnover taxpayer within 30 days of the period's expiry; the enlistment process is digitized through the eVAT system.

▪ Where the sale price is lower than the total input cost, only the incremental input VAT attributable to such sale shall be disallowed, instead of disallowing the entire input VAT.

▪ Turnover tax for enlisted persons is capped at Tk. 2 lakh (specific rate set by the Board), replacing the previous flat 4% of turnover.

▪ Pre-deposit for filing a VAT appeal before the Commissioner (Appeal) or Appellate Tribunal is reduced from 10% to 1% of the claimed VAT (excluding penalties); the High Court (Appeal) deposit is reduced from 10% to 2%.

Selected VAT rate changes

Goods / service	Previous	New Rate
Fresh, chilled & frozen fish (03.02–03.04)	Exempted	15%
Plants/parts used in perfumery, pharmacy, insecticide (12.11)	Exempted	15%
Natural gums, resins & oleoresins (13.01)	Exempted	15%
Blended alcohol produced in Bangladesh (22.08)	Exempted	Tk. 500 per litre
Scrap / ship scrap (72.04)	Tk. 1,200 / M.Ton	Tk. 1,500 / M.Ton
MS products from re-rollable scrap	Tk. 1,700 / M.Ton	Tk. 2,100 / M.Ton
Billets & ingots from meltable scrap	Tk. 1,500 / M.Ton	Tk. 1,900 / M.Ton
Goldsmith, silversmith & gold/silver trader (S026.00)	5%	Tk. 2,500 per Vhori

Online advertisement (S007.20) and Semiconductor Assembly, Testing and Packaging Services (S083:00) have been added in the VDS List.

Business impact matrix

Area	Likely impact	Recommended response
Working capital	Quarterly filing changes the timing of VAT settlement	Review cash-flow forecasting and VAT payable controls
Procurement	BIN verification becomes critical for onboarding suppliers	Add BIN checks to procurement master data
Imported services	VAT cost may increase if input-rebate conditions are not met	Inventory foreign subscriptions, SaaS and group service charges
Litigation	Lower appeal deposit reduces cash blockage in disputes	Review pending cases and appeal strategy
Systems	ERP/software audit trails carry greater legal weight	Perform a VAT data health check and restrict user access

7. Customs Duty, Supplementary Duty & Regulatory Duty

Customs Duty (CD) — selected increases

Item	Previous	New
Cashew nuts (in shell / shelled)	1%	15%
Compressor oil	10%	15%
LP gas cylinder below 5,000 litres	5%	10%
Ribbons	5%	10%
Gold bar (up to 117 gm)	Tk. 4,000 / 11.664 gm	Tk. 5,000 / 11.664 gm
MDF board (various thicknesses)	15%	25%
Copper tubes & pipes of refined copper	15%	25%
Freewheel sprocket-wheels of bicycle	15%	25%

Customs Duty (CD) — selected decreases (relief for industry & healthcare)

Item	Previous	New
Pharmaceutical raw materials & APIs / cancer drug raw materials	Various	Reduced
Gas-tight biological safety cabinets	25%	1%
Sewage treatment plant (STP)	5%	1%
Computer printer	5%	0%
Portable/laptop data processing machines & flash memory cards	10% / 15%	0% / 5%
Computer monitor (up to 30 inch)	25%	0%
Electric bus / truck chassis fitted with battery & motor	10%	0%
Electric charger / charging station	10%	0%
Live poultry & most fresh/frozen meat, fish and offal (broad relief)	25%	15%

Supplementary Duty (SD) — selected changes

Item	Previous	New
Fully automatic / other washing machines	0%	20%
Cigarette lighters (gas-fueled)	10%	20%
Nicotine granules & nicotine pouches	150%	350%
Catfish fillet (wrapped/canned & other)	0%	20%
Insulating varnish / coating materials for copper wire	0%	30%
Tyre for buses/lorries (rim up to 16 inch)	0%	20%

Regulatory Duty (RD) — notable changes

Category / Item	Previous RD	New RD	Remarks / Nature of Change
Rice bran oil and its fractions (Export)	20%	10%	RD halved to support export competitiveness of rice bran oil and its fractions.
Fresh/dry dates, various spices, nuts and seeds (wrapped/canned up to 2.5 kg and other) — Import	3%	0%	RD removed entirely on these food-item imports.
Nitrogen, oxygen and carbon dioxide gases	5%–15%	20%	RD raised uniformly to 20% across the slab.
Musical instruments, fine art, antiques, and unmanned aircraft/drones	3%	0%	RD removed entirely across this broad category.

8. How A. Wahab & Co. Can Help

Finance Act impact assessment Prioritized analysis of income tax, VAT, customs and cash-flow impact by entity and business line.	VAT diagnostic review BIN readiness, quarterly return transition, imported-services VAT exposure and software/ERP risk assessment.
Customs & HS code review HS code mapping, landed-cost impact modelling, duty-relief eligibility review and import documentation.	Corporate tax health check Source tax, rebates, deductions, return-timing incentives, appeals strategy and tax-audit readiness.
Training & implementation Workshops for finance, procurement, sales, ERP and management teams on the new compliance requirements.	Representation support Support in assessments, appeals, tribunal and High Court proceedings, and NBR/regulatory communication.

Thank You