Appointment of Income Tax Authorities section-5(ITA-2023)

Appointment of Income Tax Authorities | Section 5 Income Tax Act 2023:

As per section-5 of the Bangladesh Income Tax Act, 2023 provides the legal framework for the appointment of income-tax authorities and supporting staff responsible for administering the tax system.

(1) Appointment of Income-Tax Authorities

Subject to the applicable laws, rules, and regulations, income-tax authorities shall be appointed to carry out the functions assigned under the Act.

(2) Authority of the National Board of Revenue (NBR)

The Board, following the procedures prescribed by rules, may appoint and post any person as an income-tax authority for the purpose of implementing the provisions of this Act.

(3) Appointment of Supporting Staff

The Board may appoint such number of officers and employees, in accordance with the approved organizational structure (organogram), as may be necessary for the efficient administration of the income-tax system.

(4) Exercise of Powers on Current Charge

Where an income-tax authority is assigned to a higher position on current charge, immediately above his existing post, that authority shall be entitled to exercise all powers and perform all functions attached to that higher position.

Section 6: Delegation of Powers

(1) Delegation by the Board

The Board may, through an official order—

(a) delegate any of its powers to an income-tax authority subordinate to it, or
(b) delegate the powers of one income-tax authority to another income-tax authority.

(2) Delegation by the Commissioner of Taxes

The Commissioner of Taxes may also, by an order, delegate any of his powers to another income-tax authority subordinate to him.

Frequently Asked Questions(FAQs)

1. What is Section 5 of the Bangladesh Income Tax Act 2023?

Section 5 provides the legal framework for appointing income tax authorities responsible for administering tax laws in Bangladesh.

2. Who appoints income tax authorities in Bangladesh?

Income tax authorities are appointed by the National Board of Revenue (NBR) according to the rules and regulations under the Income Tax Act 2023.

3. Can the National Board of Revenue appoint tax officials?

Yes, the NBR has the authority to appoint and post individuals as income tax authorities for tax administration.

4. What is meant by current charge in tax authority appointments?

Current charge means temporarily assigning an officer to a higher position, allowing them to exercise the powers of that post.

5. Can income tax powers be delegated to other officials?

Yes, under Section 6 of the Income Tax Act 2023, the Board can delegate powers to subordinate income tax authorities.

6. Who can delegate powers under the Income Tax Act 2023?

Both the National Board of Revenue and the Commissioner of Taxes can delegate their powers to subordinate tax officials.

7. Why is delegation of power important in tax administration?

Delegation ensures efficient tax administration and allows tax authorities to perform duties effectively across different offices.

8. Does the Board appoint supporting staff for tax administration?

Yes, the Board can appoint necessary staff according to the approved organizational structure (organogram).

9. What role do income tax authorities play in Bangladesh?

Income tax authorities implement tax laws, collect taxes, assess returns, and enforce compliance with the Income Tax Act.

10. What is the objective of Section 5 and 6 of the Income Tax Act 2023?

These sections establish the authority structure and ensure proper delegation of powers within the tax administration system.