Rakib Business Associates Firm

Professional Consulting & Advisory Firm

(Company Law & Tax)


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সেবা সমূহ

সেবা সমূহের তালিকা দেখতে ক্লিক করুন


নতুন প্রাইভেট ও পাব্লিক কোম্পানী রেজিস্ট্রেশন

নতুন প্রাইভেট ও পাব্লিক কোম্পানী রেজিস্ট্রেশনের জন্য প্রয়োজনীয় তথ্যাদি

নিম্ন বর্ণিত তথ্যাদির প্রয়োজন হবে

প্রস্তাবিত কোম্পানীর নাম

ব্যবসা প্রতিষ্ঠানের ঠিকানা

কোম্পানীর নামের মেইল

প্রতিটি শেয়ারের মূল্য

ডাইরেক্টর সভার কোরাম

বার্ষিক/বিশেষ সভার কোরাম

চেয়ারম্যানের নাম

ব্যবসার ধরন

ব্যবসার মূলধন

ব্যবসার পরিশোধিত মূলধন

ডাইরেক্টরের শেয়ারের পরিমাণ

ব্যবস্থাপনা পরিচালকের নাম

ডাইরেক্টরদের নাম

শেয়ার হোল্ডারদের নাম

এক জন শেয়ার হোল্ডার/পরিচালক/ব্যবস্থাপনা পরিচালক/সভাপতি এর ব্যাক্তিগত প্রয়োজনীয় তথ্য

ব্যক্তির নাম

পিতা, মাতা এবং স্বামীর নাম

ঠিকানা এবং ই-মেইল নং

মোবাইল নং / টেলিফোন নং

জন্ম তারিখ

ই-টি-আই-এন নম্বব

জাতীয় পরিচয় পত্রের নম্বর

পেশা, জাতীয়তা, শেয়ার সংখ্যা

প্রয়োজনীয় কাগজ পত্র্য

জাতীয় পরিচয় পত্রের ফটোকপি

ই-টি-আই-এন এর ফটোকপি

অফিস ভাড়ার চুক্তিপত্র ও নিজের বাসা হলে হোল্ডিং নম্বর এর প্রমান পত্র


New Limited Company registration in Bangladesh

This guide will provide you a detailed overview of company registration requirements, procedure, and timeline for registering a private limited company in Bangladesh. Like most other jurisdictions, Bangladesh has a set of initial and ongoing regulatory compliance requirements for starting and operating a company.

When considering the registration of a new company or relocation of your existing company to Bangladesh, note that most Bangladeshi companies are registered as private limited liability companies (commonly known as private limited companies). A private limited company in Bangladesh is a separate legal entity and shareholders are not liable for the company’s debts beyond the amount of share capital they have contributed. According to the Companies Act 1994, any person (foreign or local) above the age of 18 can register a company in Bangladesh.

If you are a foreign investor, we recommend you to read our article on foreign investment. It will help you to understand the legal regime about foreign investment in Bangladesh.

Required Documents

For the purpose of company incorporation in Bangladesh, the following information is required by the company registrar

Company Name. A name clearance must be obtained.

Memorandum of Association and Articles of Association. RJSC requires that the object clause in the MoA to be within 400 (Four Hundred) words and 7 (Seven) clauses.

Shareholders Particulars (National ID if the shareholder is a Bangladeshi)

Directors Particulars (including Tax Identification Number)

Registered Address and Singed Form IX and Subscriber Page. Scanned copy in ZIF & PDF will be required.

For foreigners: Copy of passport of shareholder and director.

Key facts about company formation


A private limited company in Bangladesh can have a minimum of 2 (Two) and maximum of 50 shareholders. A director and shareholder can be the same or a different. New shares can be issued or existing shares can be transferred to another person anytime.

Company Name

The name must be approved (cleared) before incorporation of the company in Bangladesh. The company to be incorporated must prepare a memorandum of association (MoA) and articles of association (AoA).


Minimum 2 (Two) directors are mandatory can be either local or foreign. Directors must be adult. The law requires that a director must own qualification shares stated in the Articles of Association.

Authorized Capital

You must state the authorized capital in the Memorandum of Association and Articles of Association. It is the maximum amount of share capital that the company is authorized to issue (allocate) to shareholders. Part of the authorized capital can remain unissued. There is no minimum or maximum limit for authorized capital in Bangladesh.

Paid-up Capital

Minimum paid-up capital for registration of a Bangladeshi company is Taka 1. Paid-up capital (also known as share capital) can be increased anytime after the incorporation of the company.

Registered Address

In order to register a company in Bangladesh, you must provide a local address as the registered address of the company. The registered address must be a physical address (can be either a residential or commercial address) and cannot be a P.O. Box.

Considerations for foreigners

Foreigners wishing to open a Bangladesh company, must take into consideration the following points

You must open a bank account in the name of the proposed company with the name clearance obtained from the (RJSC) i.e. the registrar of companies and bring in the initial paid up capital. This is a mandatory for company incorporation in Bangladesh.

All company incorporation formalities can be handled without you having to visit Bangladesh. The only exception may be opening a bank account, depending upon the bank you choose.

All the director and shareholders can be foreigner.

There is no requirement for you to obtain any special Bangladesh visa if you merely want to incorporate a private limited company but have no plans to relocate to Bangladesh. You are free to operate your company from overseas as well as free to visit Bangladesh on a business visa whenever required to attend to company matters on a short-term basis.

If you plan to relocate to Bangladesh to operate your company, you are required to obtain a work permit.

Tip: use Internet Explorer and Mozilla Firefox while using the RJSC website. Other browser might not work properly.

Post-Registration Formalities

Documents Issued by RJSC:

  • Certificate of Incorporation: RJSC will issue a Certificate of Incorporation of the company. The certificate will have the registration number, name of the company and the date of incorporation.
  • Form XII: (Particular of Directors) Form XII contains the list of directors, Regd. Office name, Date & Regd. Number of the incorporated company.
  • Certified copies of Memorandum & Articles of Association

Applying for Trade License, Tax Identification Number and other licenses

After the incorporation, you should buy a commercial space or rent some space in any commercial area.

Then you need to apply for Trade License and Tax Identification Number. Depending on your company’s business activities, you may need to obtain more business licenses.

Bank account opening and bringing in the paid up capital

This step is only applicable if the proposed company has foreign shareholding.

Next, you will have to open a bank account in the proposed company name with any scheduled bank in Bangladesh. After opening the account, you will have to remit money equal to the shares to be owned by the foreign shareholder from outside Bangladesh in the account. The Bank will issue an Encashment Certificate which will be required by RJSC for incorporation.

Return Filing Requirements

Annual Return File : Each calendar year, an Annual General Meeting must be held. The AGM must be conducted within 18 (Eighteen) months of company incorporation, after which no more than 15 (Fifteen) months can elapse between one Annual General Meeting (AGM) and the next.

Regular Return: In case of any change in the board of directors or in the shareholding structure or any other change, a relevant return must be filed with the RJSC within a certain period of time.

How to change name of a company in Bangladesh

Any company may, by special resolution and subject to the approval of the Registrar of Joint Stock Companies and Firms, change its name. The change of name will not change any rights or obligations of the company, or render defective any legal proceedings by or against the company; and any legal proceedings that might have been continued or commenced against it by its former name may be continued or commenced against it by its new name.

Selection of a name
The availability of the new proposed name should be check on the website of RJSC. If the name is available, a name clearance should be obtained. Please see this guide for obtaining name clearance.
RJSC might reject the proposed name if the name falls under the following categories:

  • If it is identical with or too nearly resembles, the name of an existing company.
  • If it contains part or any abbreviation of the name of a government organization and any international organizations.

Second Step: Board Meeting
A board meeting should be held to approve the proposed name. In the same meeting, the board should also call an Extra Ordinary General Meeting as the matter requires approval of the shareholders.

Third Step: Extra Ordinary General Meeting
In the general meeting a special resolution should be passed approving the proposed name. A copy of the resolution passed in the meeting must be filed with RJSC within 15 days of such meeting along with Form VIII.

Forth Step: Application to RJSC
An application should be made to the Registrar for his/her approval to the proposed change of name. There is no prescribed form for such application, a simple application on the letterhead of the company is sufficient.

Fresh Certificate
After the Registrar approve the new name, RJSC will issue a new certificate of Incorporation. However the registration number of the company will not change. The new certificate confirms the change of the name.
After RJSC issues the fresh certificate, the change should be noted in the Memorandum and Articles of Association, all documents, letterheads, seal, sign board etc. The change should be noted in the share certificate.

Licenses change name The Company
The company should get licenses, permits etc. amended by changing the new name for the old name therein.

How to transfer shares of a Bangladeshi Limited company

Shares in a company registered in Bangladesh is a movable property and transferable in a manner provided in the Articles of Association of the company. Below we have described the procedure of transferring shares of a private limited company registered in Bangladesh.

  • Certificate of Incorporation: RJSC will issue a Certificate of Incorporation of the company. The certificate will have the registration number, name of the company and the date of incorporation.
  • Form XII: (Particular of Directors) Form XII contains the list of directors, Regd. Office name, Date & Regd. Number of the incorporated company.
  • Certified copies of Memorandum & Articles of Association

Key Highlights :

  • In a private limited company, the right to transfer shares may be restricted.
  • There is a prescribed form for share transfer known as Form 117 & Affidevid.
  • Applicable stamp duty must be paid for transfer of shares.
Step -1 : Check for restriction in the Articles and/or other agreements approvals.

Share Transfer Restrictions in Articles of Association
The share transfer in a Private Limited Company can be restricted by the Articles of Association (AOA). Hence, the Articles of Association of the Company must be reviewed before beginning the share transfer procedure. It is common in Bangladesh that the company’s articles of association usually contain pre-agreed procedures set out that are required to be followed for any transfer of shares in the company.

Restrictions on right of the shareholders to transfer shares are usually in the form of pre-emption. Which means that if a shareholder wishes to sell some or all of his shares, such shares must first be offered to other existing members of the private limited company at a price determined by the Directors or the Auditor of the Company. In no existing shareholder is interested, then shares of the Company can be freely transferred to an outsider.

If there is any restriction or special procedures, those restriction or procedure must be followed for any share transfer.

Share Transfer Restrictions in any laws, agreement, license, permit, approval
All the license, permits, agreement etc. should be checked for any restriction imposed on the transfer of shares of the company. If there is any restriction, prior approval should be obtained.

Step 2 : Execute the Form 117 and payment of stamp duty

Once the above steps are completed, the shareholder who is transferring the shares should visit Registrar of Joint Stock Companies and Firms (RJSC) and should sign the Form 117 at the presence of the officials of the RJSC. Other required documents should also be supplied to RJSC.

Stamp duty is payable on the face value of each share.

Once the Form 117 is signed, a copy of the same should be delivered to the Company.

Amendment of the registrar books and issuance of share certificate Once the above steps are done, the company should update their share registrar, share transfer registrar, minutes registrar and issue a share certificate in favor of the new shareholder or amend the existing share certificate to reflect the changes.

Required documents :

  • Form 117
  • Affidavit by the seller
  • Board Resolution by the company approving the transfer of the shares
  • Certificate of Transfer of Shares.

Depending on the situation, other documents might be required.

Amendment Object clause in the Articles of Association

Step 1: Board Meeting Extra Ordinary General Meeting

A board meeting should be called and in the meeting, the directors will approve the proposed alteration and convene an extra ordinary general meeting (EGM). A 21 days’ notice should be provided for the EGM, unless the shareholders consent to a short notice.

At the EGM, a special resolution approving the alternation should be passed.

Returns of the special resolution should be filed with the RJSC along with Form VIII.

Documents: Notice of the meeting and resolution (both for Board Meeting and EGM) and certified copies of Form VIII.

Amendment Object clause in the Memorandum of Association

Application to the High Court Division
An application should be prepared for filling with the designated Company bench of High Court Division of the Supreme Court of Bangladesh. The application should be supported by an Affidavit. The application should contain the proposed object clause(s), justifying the desired changes sought for in object clauses. It is customary to provide a brief history of the shareholding structure of the company from the inception to the date the filling.

Documents: Application, Certificate of Incorporation and Certified copies of the MoA and AoA, Latest certified copies of Schedule X (Yearly Return) of at least two years and Form XII, Notice and Minutes of EGM, Letter of Authorization (if required).

Admission Hearing
After filling of the application, the Bench officer will assign a matter number to the application. The matter will appear in the daily cause list of the Court and in time the matter will be heard by the Court. After hearing and upon perusal of documents, the Court may admit the matter. If admitted, the court will direct to publish a legal notice in two daily newspapers in respect of the admitted matter, and to serve a notice to the Registrar of Joint Stock Companies and Firms (RJSC).

Publication of the legal notice and Affidavit of compliance
Pursuant to the order of the Court, legal notice should be published in the designated newspapers and copies of newspaper carrying the advertisement shall be collected.

An affidavit of compliance is required to be submitted to the court along with the copy of the legal notice published earlier on the specified newspaper in time specified by the court. Upon submission of the documents, the case would be appeared on the daily cause list of the court for hearing.

Hearing and Donation
Upon hearing, if the court thinks proper, the court may pass final order. It is customary for the court to require some donation to some charitable orgjanization. The court may fix the donation amount and the charitable organization. After making the payment to the charitable organization and submitting compliance in this regard before the court, the final order will be supplied to the petitioner.

Submission with the RJSC.
The final order of the court is required to be submitted with the RJSC and RJSC will issue the amended MoA and AoA.

Winding up of a company in Bangladesh

In Bangladesh, the winding up of a company may be either –

  1. Voluntary; or
  2. By the court; or
  3. Subject to the supervision of the court.

Voluntary winding up is usually undertaken by solvent companies, except in the case of creditor’s voluntary winding up.
Below we have described the process of voluntary winding up by passing a special resolution.

Application to RJSC along with the documents executed as listed above.

Application to RJSC along with the documents executed as listed above.
Post registration compliances for a Private Company limited by shares

(a) Trade License
The Companies have to obtain trade license from the relevant City Corporation. The proposed Company is required to file its application at the nearest City Corporation along with relevant documents and appropriate fees.

(b) Tax Identification Number (“TIN”)
A Company has to obtain E-TIN from the recommended website of National Board of Revenue (NBR).

(c) VAT Registration Certificate
The newly incorporated Company has to collect a VAT registration certificate. In this regard, the application has to be made to the National Board of Revenue (NBR).

(d) Fire Certificate
Fire certificate is provided by the Bangladesh Fire Service and Civil Defense Authority.

(e) Environment Clearance Certificate
An environment clearance certificate from the Department of Environment has to be obtained by a company if it’s involved in an industrial project, by executing the prescribed form.

(f) Special Case (Investment in kind, etc.)
The concept of 'investment in kind' is not detailed under Companies Act 1994. However, in practice, significant investment is made by investing in machineries and other equipment in a Company by a shareholder or a proposed shareholder in a Company incorporated in Bangladesh. Although CA 1994 does not govern the procedure, the following steps are followed while carrying out such investment in kind:

How to Incorporate a Liaison Office in Bangladesh?

In order to incorporate Liaison Office in Bangladesh prior authorization of BIDA (Bangladesh Investment Development Authority) will be required in order to set up a Liaison office and the outside investor intending to set up a Liaison office is required to submit application in the prescribed form alongside the following documents, which must be attested by the Bangladesh Embassy or High Commission of the country of origin or Apex Chamber of Commerce of the country of origin:

  1. Prescribed application form, duly filled in, signed and sealed,
  2. Memorandum of Association (MoA) and Articles of Association (AoA) of the principal Company;
  3. Certificate of Incorporation of the principal Company;
  4. Name and nationalities of the directors/promoters of the principal Company;
  5. Board resolution to open a Liaison office in Bangladesh;
  6. Audited accounts of the last financial year;
  7. Proposed organogram of the office showing the posts to be occupied by expatriates as well as local personnel;
  8. List of activities of the proposed office on the Company letterhead.

How much time required for opening up a Liaison Office?

Once the aforementioned documents are submitted to BOI, it takes about 2-3 weeks to get an approval for setting up a Liaison office in Bangladesh.

Fees required for opening up a Liaison Office?

The cost for opening up a Liaison office is BDT 25,000 and an inward remittance of USD 50,000 needs to be remitted to the local office’s account from the Parent Company.


"Chartered Accountants" an Excellent Choice for Your Business.

Why do you need a CA firm in Bangladesh?

Statutory audit of the financial statements of a branch office/liaison office/ private limited company/ public limited company is required as per the provisions laid down in Companies Act 1994. We at Rakib Business Associates Firm will serve your purpose and requirement of Chartered Accountancy (CA) firm in Bangladesh. Statutory audit in Bangladesh is done in accordance with Bangladesh Standards on Auditing (BSA) and the auditors report whether the accounts has been prepared in accordance with the Bangladesh Accounting Standards and Bangladesh Financial Reporting Standards (BFRS). Statutory auditors in Bangladesh are the Chartered Accountant firms in Bangladesh. Chartered Accountants in Bangladesh perform functions similar to Certified Public Accountants or Certified General Accountants and are governed by the Institute of Chartered Accountants in Bangladesh.


Partnership Registration

A partnership is a type of business structure where two or more partners start an entity to do business. For a partnership to exist, there must always be 2 (Two) or more partners.

In order to register a partnership in Bangladesh, the following information/documents are needed:

Proposed partnership name

Partnership agreement duly notarized

Parts Port Sizes Photo

Form I

Particulars of the partners

partners Residential address

Details of the registered address

Percentage of the share of profit of each partner

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Register Partnership deed with RJSC

  • The partnership deed and filled up Form I should be filed with RJSC. These documents will be reviewed by the officials of the RJSC. When the officials are satisfied with the points stated in the partnership deed, he shall record an entry of the statement in a register called the Register of Firms and issue a Certificate of Registration.


Society Registration

Required Information

Name of the Society

Memorandum Bangla or English

Registered Office Address

Name of Chairman / President

Name of the Director or Member

All Members Profession

All Members Mobile No

Narration of society objectives

Name of the Vice-Chairman / Vice-President

Name of the Executive Director / General Secretary / Secretary

Name of the Treasurer / Finance Director

Name of the Executive Director / Member

All General Members Name

One E-mail No

Document Required

  • National ID Card / Passport Photocopy
  • E-Tin Photocopy
  • Office Rent Agreement / Holding tax documents Photocopy


Tax Payer's Identification Number

Tax Payer's Identification Number (Tin) for Company in Bangladesh

Documents Required for obtaining TIN for Company in Bangladesh

A mobile phone number

Incorporation number of the company

Date of incorporation of the company

Name of Managing Director & authorized person

Individual Income Tax return filing in Bangladesh

  • Individual Income tax return means submission of return of annual income in the prescribed form to the Deputy Commissioner of Taxes (DCT) of respective individual taxpayer’s circle of NBR by a person.

Who is bound to file income tax return?

In some Condition, individual tax payers must obtain TIN Certificate and file the tax return to DCT. Whose total income during the respective income year exceeds the maximum limit which is not-chargeable to tax under the Income tax ordinance, 1984 or if he was assessed to tax for any one of the last three proceeding year. Or
Resides within the specific limits of a city corporation or a paurashava or a divisional headquarters or district headquarters and who at any time during the relevant income year fulfills any of the following conditions:
i) Owns a motor vehicle
ii) Being a member of registered club which registered under VAT Act, 1991
His or her basic salary exceeds Tk. 16,000 any time within a year in case of a Govt. Employee or corporation, or
Operating any business or profession having trade license from a city corporation, a pourashava and operates a bank account.
registered with a recognized professional body as a chartered accountant, cost and management accountant , doctor, dentist, lawyer, income tax practitioner , engineer, architect or surveyor or any other similar profession,
Member of a chamber of commerce and industries or a trade Association; or
He or she is a partner of any Partnership business.’ or
He or She is a Shareholder director of a company
Member of a chamber of commerce and industries or a trade
Association; or
A candidate with an office of any paurashava, city corporation,
or a Member of Parliament;
A participate in a tender floated by the government, semi government, autonomous body or a local authority; or
Any non government organization registered with NGO Affairs bureau.

Time limit to submit the return and supporting documents

An individual must file tax return within 30th November with all related supporting documents. An individual can follow two procedure to file the return one is universal self assessment procedure and normal procedure. If anyone follows the universal self assessment procedure, they must have 12 digit Tax Identification Number (TIN). Both procedures have their own merits and demerits.

Generally, an individual tax payer file return in the form of – IT 11 GA with the description of asset and liability in form of 10BB including all supporting documents such as bank statements, salary statement, Treasury challan of TDS . If the individual has house property income then they must submit the house rent agreement, Copy of deposit slip of rent. Business individual must submit the income statement and balance sheet. For the salaried person whose only income is salary can file the return in the form of IT-11 UMA with the supporting of salary certificate, TIN, TDS documents and Bank statements. A business individual or professional individual’s income can file the return in the form of IT- 11 CHA if his or her income not more than 3 lac. If any taxpayer claims the investment rebate then he should fill up the schedule 24D and attached the copy documents with return.


An individual deemed to be guilty of an offence, if s/he, without reasonable cause fails to furnish the return of income or delay in furnishing within time. Beside this, the DCT may impose fine Tk. 10% from the last assessed amount but not less than Tk. 1000 and also impose fine Tk. 50 each day further delay. DCT may impose penalty of Tk. 5,000 if he or she was not assessed earlier. In addition, if a person fails to income tax return within 30th November they have to pay 2% interest on current assessed income, even though applying for time extension for reasonable clause.

The collection of revenue from an individual is the legal right of the government to survive and develop the county. Every individual must submit tax return and pay income tax within 30 November, if his or her income exceeds the taxable limit or the person bound to file return within the scope of Income Tax Ordinance, 1984 to escape from penalty and honor the Country law.

Tax Consultants in Bangladesh

Taxation has been and is one of the critical and complex compliance issues for business organization as well as individual tax payers in Bangladesh. The government is now more strict than previous times to collect Tax and VAT as a source of revenue. Government has been trying to impose tax in every ways possible.

If any business organization or individual tax payer fails to comply with prevailing taxation rules, they have chances to face severe pecuniary measures. That is why large and successful organizations have to comply with taxation and related laws. But sometimes they cant handle a difficult taxation scenario efficiently due to their confusion and misunderstanding the law. Both business organization and individual tax payer depends on tax consultancy firms to aid in tax compliance issues. Tax consultants are providing advice or acting as agents or principal on behalf of different business clients in order to remain compliant with rules and regulations and keep it in a favorable position In Bangladesh, Tax consultancy service providers are coming from different types of professional background such as Chartered Accountants, Cost and Management Accountants (CMA), Income Tax Practitioners (ITP), Advocate, Retired. Govt. income tax officers.

Tax consultants are providing a wide range of taxation service with due diligence and in a professional manner. They are providing different types of service to their client such as Income tax planning , Filing income tax return, withholding tax return, obtaining TIN certificate, Transfer pricing issue, Filing and obtaining permission regarding Tax Holiday and Tax assessment matter, Filing case ,acting as tax lawyer ,advocacy about taxation matter, Obtaining VAT registration , Filing Monthly VAT return and providing advice and guidance to the client regarding taxation matters. Tax consultants are very efficiently providing some of these services, specially in the case of income tax filing , annual assessment, advocacy in appellate tribunal . Now a days, Income tax planning is one of most important issue for large business organizations because of their lots of day to day transaction as well as their complex nature of business. Mode of tax planning are changing day by day due to continuous changing and adding provision in income tax and Value added tax .

Large and successful business houses want a new dimension of tax planning service such as structuring salary and perquisites, dividend issue, investment ,finance issue , purchase policy issue, transfer pricing issue tendering , tax holiday, CSR and even location of production matters to cope up and survive with new scenario and get the best benefit by complying taxation laws. Tax consultants have huge opportunity to provide service in this tax planning matter. This new field of service will add the value of their professional profile. So tax consultants should add new range of tax planning service and practice in this area to put their client the best position they deserve.

Brief Rules of Income Tax Return in Bangladesh

Bangladesh has a very specific rule about how and when will a person file his income tax accounting (i.e. return) to Government. The specific timing and nature of returns are cited as below :

  1. Ø Return for people leaving Bangladesh before ending a income year.(income tax return).
  2. Ø Return for resident / non resident Bangladeshi (normal income tax return) except companies. Deadline is 30th November as of Assessment year 2016-17.
  3. Ø VAT return for eligible assesses before 15th of each month.
  4. Ø Withholding tax return for companies in 31st January and 31st July of the income year.
  5. Ø Annual Information Return for NGO, company, co-operative society in 31st January and 31st July.
  6. Ø Effective return for a person who has got written notice from NBR to submit return in different dates than normal return.
  7. Ø Any person who has not filed a return as required normally should file a revised return.
  8. Ø Every person who has net worth more than 20 lac/owns a motorcar/ has made investment in house property in city corp areas has to file a statement inducing total assets, liabilities and expenses of him; Everybody must file his/her income return within time limit to avoid any penalty imposed by government.

Corporate Tax in Bangladesh

Who is subject to Bangladesh Income Tax?

Ø Every company, Branch office, liaison office, representative registered in Bangladesh must file an annual tax return to National Board of Revenue (NBR).

What does a company need to file?

Ø Annual Company tax return is provided information regarding company’s income, expense, net profit before tax, assets and liabilities. It is also used to determine tax liability, Tax deducted at source etc.

How much tax will a company owes?

Ø The tax liability of a company in Bangladesh depends on the activity and legal status of particular company. Income tax rate is varying according to company’s types of business activity and legal status of the company. The Rate of income tax and corresponding legal status of the are given below:

Types of Company Rate of taxes on profit
Private limited company, Non listed company. Non Resident Company 35%
Publicly traded Listed Company in stock exchanges 25%
Publicly traded bank, insurance and non Banking Financial institution 40%
Non- Publicly traded bank, insurance and non Banking Financial institution 42%
Merchant Bank 37.5%
Cigarette Manufacturing Company 45%
Tobacco Product Manufacturing Company 45%
Mobile operator Company 45%
Tax rate is 15% on capital gain.

Minimum Tax

Company must paid minimum tax @0.3% tax on their gross receipt, if their normal tax (that specified in above table) liability fall less than minimum tax.

How can Company’s taxes be reduced?

Ø A company can get benefit of reduced taxes in numerous ways. Different kinds of reduced tax benefits are given below:
  1. offset taxable loss and carry forward up to six years,
  2. given depreciation allowances,
  3. Tax exemption given on newly established ” industrial undertakings”
  4. Tax exemption given on income of “ tourist industry”
  5. Tax exemption given on newly established “physical infrastructure facility”.
  6. Tax exemption given those company, if those manufacturing company set up their plant in the area under “Bangladesh Export processing zone Association” (BEPZA).
  7. If any Company converts it as a public limited company by transferring 20% of its paid up capital to stock exchange by Initial public offering (IPO), then those public company get 10% tax rebate for the year of IPO.
  8. Income of Company’s provident fund and gratuity income are exempted , if their provident Fund and gratuity fund are approved from NBR.
  9. Company get rebate on their approved Corporate Social Responsibility (CSR) Activity.

What is the time limitation for a company to file income tax return?

Ø A company tax payer must file their annual tax return by the 15th day of the seven month following the close of its tax year. Example: if a company accounting year end on 30 June, 2015 then last time of filling return is 15 January, 2016. A company taxpayer may get extension time period after the permission of Deputy Commissioner of taxes.

Withholding Taxes

Ø A company is making payment to their suppliers, service providers, and salary to employees for different purposes. According NBR rules, a company must deduct tax on source on their payment on specific rate and deposit the same to the government exchequer. It is also known as Withholding Tax. A Company must file a withholding tax return on every six month (December & June).Withholding tax return included all payment amount which are subject to TDS and a copy of treasury challan. Details of TDS rate will be found in "www.fmcibd.com".

Payroll Taxes

Ø A company must deduct tax from their employee’s salary on an average rate if their employees have taxable salary income and deposit the same in government exchequer through treasury challan with code of specific employee Zone. Company must show both TDS and salary amount into their Withholding tax return.

Indirect Tax:

Ø Bangladesh government imposes value Added Tax (VAT) as indirect tax on usage of final Consumer. A company must take the VAT registration under specific code related their activity. Final Consumer must pay the VAT on specific product & services. Generally VAT rate is 15% on particular value of products and services. But there is some different rate of VAT due to truncated base Value. When a company is making payment for any VAT imposable goods and service they must deduct VAT at source (VDS) amount on particular products and service and deposit the same to the government exchequer through treasury challan. A company must file VAT return including all those VDS amount deposit in government exchequer with corresponding amount of value of product and services. Detail rate of VDS on corresponding product and Services:"www.fmcibd.com".

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For a more comprehensive discussion and guideline regarding Bangladesh Tax system Please contact us.


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VAT Registration Certificate & Vat Consultant in Bangladesh

Required documents

Trade license

TIN certificate

Import Registration certificate/export registration Certificate

List of all sales shops; Sales centers, full address, equipment, machinery, fittings, product features and amendment of the products manufactured.

List of invoice and stored product

Passport sized photos

Deed of Agreement

Bank solvency certificate

BOI registration

Certificate of Incorporation, Particulars of Directors Form – Xii & Memorandum of Association (MOA) and Articles of Association

Details :

Value Added Tax (VAT) is a form of indirect tax that is added to the value of all goods (imported or supplied) and services being supplied. Value Added Tax is liable to be deposited at the Treasury by the person who supplies goods and services upon having collected the amount from the consumer. VAT Consultants in Bangladesh are those helping hands who shall ensure that your business is complying with the all the VAT and TAX related laws and regulation. The Value Added Tax (VAT) Act 1991 and the VAT Rules 1991 are the laws that govern and regulate the payment and procedure of the VAT. FM Consulting Internation provides the VAT Consultancy to several prominant companies, restaurant, and corporations in Bangladesh. To avail our services click here to see our TAX services here and contact us.

Under the VAT Act 1991, every supplier and provider, importer and exporter of taxable goods and services are under an obligation to register themselves in the manner prescribed by the Rules. In order to be registered, the documents that need to be submitted in prescribed forms are as follows:

  • Make an application in form “MUSHOK-6”;
  • Submit declaration in form “MUSHOK-7”;
  • Submit 2 copies of photographs of the chairman/managing director/ authorized person;
  • Submit trade license, TIN certificate and National Identification Number;
  • For Import Business – submit Import Registration Certificate (IRC);
  • For export business – submit Export Registration Certificate (ERC);
  • Blue print of the compound of the registered office;
  • Submit deed regarding the ownership or lease of land, house or building;
  • For Limited Companies – Submit Articles of Association and Memorandum of Association;
  • For Partnership – Deed of partnership.

In case of any change being made after the registration has been completed, the concerned officer must be informed by submitting the prescribed form, namely, MUSHOK 9 within 14 days after the change has been made.

The VAT must be submitted within the time specified by the Act, which includes:

  • For goods manufactured, produced, imported, purchased, acquired or produced the VAT must be paid when:
  • Delivery and supply of goods has been made;
  • Invoice has been issued;
  • Goods used for personal reasons or supplied for the use of others;
  • Payment received in full or part.
  • For taxable services, VAT will be paid when:
  • Service is rendered;
  • Invoice is issued;
  • Payment in full or part has been received.
  • In case of services received from beyond the geographical area of Bangladesh, VAT needs to be paid when payment is made in part or full.

In general, VAT at the rate of 15% is imposed on the base value of all goods and services being imported or supplied. VAT at the said rate will not be imposed on the imported goods listed under the first schedule of the Act, and the list of the supply of goods not mentioned under the said Schedule. In addition to that, different rates of VAT will be applicable on the services rendered or imported that have been listed in the second schedule of the Act.

In case of failure to pay VAT by a registered person at the specified time and at the specified rate, the VAT Act 2004 stipulates the penalties which may include monetary fine or imprisonment.

In the presence of a VAT Consultant, a businessperson needs not to be concerned about any VAT related issues as those are being dealt by the consultant with expertise and in a professional manner. A VAT consultant can provide precise information and advice regarding the procedure of registration, amount of VAT that needs to be paid and ensures all paper works relating to VAT and other taxes are up to date, thereby, minimizing chance of any error.

The taxation in Bangladesh can be differentiated into three, namely, income tax, value added tax (VAT) and customs duties. Income Tax Ordinance 1984 and Income Tax Rules 1984 regulate the income tax of Bangladesh. VAT is governed by the VAT Act 1991 Customs duties are governed by the Customs Act 1969. Tax year in Bangladesh for companies other than financial institutions is from July to June. With regards to income tax, a private company limited by shares has to pay corporate tax at . Branch office is given the same status as a private limited company and taxed at the same rate. Liaison office cannot undertake commercial activity and tax rate is nil, although tax return is to be submitted. On an individual capacity, non-resident is taxed at maximum rate of 30% while residents have to pay tax on a lower slab based progressive tax rates. Non-residents are those people who spend less than 182 days in an income year but there are some provisions for person who spends at least 90 days in Bangladesh. Upon application, each person or company has to obtain a taxation identification number which allocates him to specific taxation authority. Company has to obtain permission from competent authority before employing a foreign employee. An entity also has the responsibility to deduct taxes at source before making any payments. With regards to VAT, there is VAT at several rates with truncated rates. Generally the rates are around 15% which has to be paid generally on a monthly basis. Besides, the entities also have a responsibility to deduct VAT at source while making payments pertaining to certain sectors. However, VAT as well as taxes has been exempted in a number of sectors for companies entering into Production Sharing Contract (PSC) with the government. The customs duties in Bangladesh vary from product to product which is determined by the Finance Act promulgated each year. The largest customs station in the country is Chittagong which runs on automation process system call the ASyCuDa++.

Goods that are Chargeable by Custom Duty

There are several categories of goods that are considered to be chargeable by the Government of Bangladesh while crossing the immigration. If you are travelling from abroad or buying any goods which is being transported from abroad, in either of the scenario you must know that the following list of goods are subject to Custom Duty (A traveller or an importer needs to pay for bringing such goods within the territory of Bangladesh).

1. Plasma, LCD, TFT, LED & Similar technology based Television:
  1. 22”- Up to 29” - 5,000
  2. 30” – up to 36” - 10,000
  3. 37” – up to 42” - 20,000
  4. 43” – up to 46” - 30,000
  5. 47” – up to 52” - 50,000
  6. 53” and above - 70,000
2. Music Center including More then 4 to 8 numbers of Speaker/ Home theater(CD/VCD/DVD/LD/ MD/ Bu re disk) including any number of Speaker - 8,000
3. Refrigerator/ Chest Freezer - 5,000
4. Air Cooler/ Air Conditioner:
  1. Window type - 7,000
  2. Split type Up to 18,000 BTU - 15,000
  3. Split type above 18,000 BTU - 20,000
5. Dish Antenna 7,000
6. Gold bar ( Highest 234 gm or 20 Tola) - 3,000 BDT. (Per 11.664 gm)
7. Silver bar ( Highest 234 gm or 20 Tola) - 6 BDT.(Per 11.664 gm)
8. HD Cam, DV Cam, Beta Cam, and any camera used in professional work - 15000 BDT
9. Air gun/ Air Rifle ( Import Permitted by Commerce Ministry) - 5,000 BDT
10. Chandelier - 300 BDT (Per Point)
11. Carpet Up to 15 Square Feet (SFT) - 150 BDT ( per SFT)
12. Dish Washer/Washing Machine/ Cloth Dryer - 3000 BDT


Trade License in Bangladesh

Every business entity in Bangladesh requires a formal permission from Dhaka City Corporation or Municipality’s relevant office (Union Parishad, Pouroshava, upozilla or zillaparishad) to operate. This permission is given in the form of Trade License. In order to obtain a Trade License in Bangladesh the legal basis of this requirement is found in Dhaka City Corporation Ordinance, 1983 and Municipal Taxation Rules, 1986. Operating business without a trade license is illegal in Bangladesh. For successfully obtaining a trade license, the entrepreneur is required to use the appropriate form and apply through the relevant authority’s office. For instance, Dhaka City Corporation is divided into two parts, North and South. The applicant shall require choosing the correct form depending on the area where the business is located.

Documents required for trade license

Application Form from Dhaka City Corporation (North Form) or (South Form)

National ID card of the entrepreneur and Work Permit from Board of Investment

Recent receipt or ownership proof and Holding Tax payment receipt

Statement of Bank Solvency and TIN Certificate

Recent passport size photo of the entrepreneur

Declaration on non-judicial stamp to abide by the rules & regulations of City Corporation /Municipality/Union Parishad

Memorandum of Association and Articles of Association

Certificate of Incorporation and Agreement of partnership


Applicant is required to obtain the designated Application Form from the City Corporation or relevant Municipality’s Office. Then, the applicant is required to submit filled-in Application Form from the taxation officer together with prescribed supporting documents which will be inspected by the Licensing Supervisor. Upon payment of scheduled fees at the City Corporation or Municipality’s relevant office, the applicant shall receive the trade license provided that all the requirements are met.

Time Limit

Estimated Processing Time for issuing the license is 3-4 working days, however, may vary depending on the nature of the and type of the business.

Scheduled Government Fee
  1. The application fee is BDT 10.00.
  2. License fee varies between BDT 100.00- 40,000.00 depending on the nature and type of business.
  3. For Limited Company, License fee is determined based on paid-up capital.

Renewal of Trade License (Commercial Firms)

Trade Licenses are required to be renewed annually. The documents required are License Book which is provided at the time of issuance of Trade License, challan Book, rent and receipt of ownership proof and TIN Certificate.

Procedure for Renewal

The applicant is required to deposit the scheduled fees at the designated bank. Upon receiving the fee receipt, the City Corporation or Municipality’s relevant zonal office shall complete the renewal process if all the other requirements are met.

Time limit

Estimated processing time for renewing the License is 1-2 working days, however, may vary depending on the nature and type of business.

Scheduled Government Fee
  1. The application fee is BDT 10.00.
  2. License fee varies between BDT 100.00- 40,000.00 depending on the nature and type of business.
  3. For Limited Company, License fee is determined based on paid-up capital.


Import Registration Certificate in Bangladesh (IRC)

Import Registration Certificate (IRC) is a mandatory document for business entities who are desirous of importing raw material or other special items to Bangladesh. In order to obtain Import Registration Certificate it is expedient to know that The Office of the Chief Controller of Imports & Exports (CCI&E) issues this certificate and the legal basis for this permission is found in Import Policy Order 2015-2018.

The documents required for issuance of IRC

Passport size photograph of the applicant

Valid Trade License.

Valid Membership Certificate form a regional Chamber of Commerce and Industry or from relevant Trade Associations.

Financial solvency certificate from a bank

Citizenship Certificate and Treasury Challan

TIN Certificate and Partnership Deed

Certificate of Incorporation, Memorandum and Articles of Association


The applicant is required to collect the Form of IRC from CCI&E office or official website and submit the filled in Form along with supporting documents to the Dispatch Section of CCI&E office. Registration fee and the cost of pass-book should be deposited at the Bangladesh Bank or Sonali Bank and three (3) copies of Treasury Challan shall be collected.

In order to receive the Import Registration Certificate, applicant needs to submit the filled in application Form along with the listed supporting documents and Treasury Challan at CCI&E office.

Time limit

Estimated processing time for IRC is 4-5 working days.

Scheduled Government Fees
Category Max Import Range in BDT Initial Registration Fees
1st 5,00,000 5,000
2nd 25,00,000 10,000
3rd 50,00,000 18,000
4th 1,00,00,000 30,0000
5th 5,00,00,000 45,000
6th Above 5,00,00,000 60,0000

Renewal of IRC

IRC is required to be renewed every year. The required documents are:

  1. IRC and Passbook
  2. Treasury Challan
The applicant is required to arrange the above-mentioned documents and deposit the annual renewal fee at Bangladesh Bank or Sonali Bank Government Fees for Renewal is the same as Above


Export Registration Certificate in Bangladesh (ERC)

Export Registration Certificate is mandatory for any business entity which is desirous of exporting any permissible domestic goods from Bangladesh without restriction on value and quantity. The legal basis of this Certificate is found in The Export Policy Order 2015-18.

The documents required for issuance of ERC

Passport size photograph of the applicant

Valid Trade License

Valid Membership Certificate form a regional Chamber of Commerce and Industry or from relevant Trade Associations.

Treasury Challan

Citizenship Certificate of the applicant

TIN Certificate and Financial Solvency Certificate

Partnership Deed

Certificate of Incorporation, Memorandum and Articles of Association


The applicant is required to collect the Form of IRC from CCI&E office or CCI&E website and submit the filled in Form along with supporting documents to the Dispatch Section of CCI&E office. Registration fee and the cost of pass-book should be deposited at the Bangladesh Bank or Sonali Bank and three (3) copies of Treasury Challan shall be collected.

In order to receive the Import Registration Certificate, applicant needs to submit the filled in application Form along with the listed supporting documents and Treasury Challan at CCI&E office

Renewal of ERC

IRC is required to be renewed every year. The required documents are:

  1. Original copy of ERC and ERC Passbook
  2. Treasury Challan

The applicant is required to arrange the above-mentioned documents and deposit the annual renewal fee at Bangladesh Bank or Sonali Bank

Scheduled government fee
BDT 5,000


Fire License in Bangladesh

Fire License is an obligatory permit which is required by all factories in Bangladesh as set out by the Fire Prevention and Fire Fighting Act, 2003. This Act sets out regulatory enactments in regards to the prevention, successful extinguishing of fire and also reduction of damages and consequences of fire. The Fire License in Bangladesh is issued by Fire Service and Civil Defense (FSCD).

The following documents are required for obtaining Fire License

Duly filled-in prescribed application form

Trade license

Yearly Valuation Certificate from the relevant City Corporation or Municipality’s zonal office.

No-Objection-Certificate (NOC) from local representative

Clearance certificate from the FSCD office.

Deed of Agreement and receipt of rent

Layout of the establishment authorized by RAJUK or City Corporation or relevant municipality’s zonal office.

Certificate of Incorporation and Memorandum of Association

Duly filled in additional form (in case of garment’s factories)

Treasury Challan or Demand note


Applicant is required to submit the duly filled-in prescribed application form to FSCD office along with supporting documents. FSDC authority visits the establishment and issues the demand note. The applicant is required to pay the amount prescribed in the Demand note to the bank. On submitting the bank receipt slip to the FSDC office, the inspector shall re-inspect the establishment. If he is satisfied that the establishment fulfils the standard requirement of fire safety, FSDC shall issue a fire certificate.

Government Free Schedule and Time

Fee varies according to the type of factory establishment and assessment by the officer of FSCD.

The fire license is required to be renewed every year from FSCD office. Estimated processing time for issuance of Fire license is usually 90-120 working days.


Environment Clearance Certificate in Bangladesh

Industrialization is an important step towards sustainable economic development. However, industrial station may also inflict environmental degradation like air, water and soil pollution. Therefore, the government of Bangladesh advocates for environmental management to reduce the harsh impacts of industrialization. It enacted the Bangladesh Environmental Conservation Act 1995 and Environment Conservation Rules 1997 for protection of the environment and reduce pollution. It has also included an article 18 A into the constitution of Bangladesh which states that the “state shall endeavor to protect and improve the environment and to preserve and safeguard the natural resources, bio-diversity, wetlands, forests and wild life for the present and future citizens.”

All industrial sites are categorised into one of the following with respect to their project and impact on the environment:

Green, Orange A, Orange B, Red

The frequency of the license renewal depends on the category of the industry. Green category is required to renew their license every three years and rest of the catergory is required to renew their license every year. The Environment clearance certiticate is issued by the Ministry of Environment and Forests.

Documents Required

Original NOC from local Authority

Project profile from containing project details

Layout plan

Cadastral/Cadastre map with Daag and Khotiyan

BIDA registration

Rent Agreement or Document of Land ownership (whichever applies)

Treaury Challan for fee payement

Time Required

Estimated processing time for issuance of Environment Clearance certificate is 1-5 months.

Government Fees

If the total investment of the project is between BDT 1 (one) to BDT 50 (fifty) crore the fee shall be between BDT 1500 (fifteen hundred) to BDT 50000 (fifty thousand). If the total investment is above 50 (fifty) crore the fee shall be BDT 100000 (one Lac).

Renewal Fee

If the total investment of the project is between BDT 1 (one) to BDT 50 (fifty) crore the fee shall be between BDT 375 (three hundred & seventy five) to BDT 12500 (twelve thousand five hundred). If the total investment is above 50 (fifty) crore the fee shall be BDT 25000 (twenty five thousand).


Foreign Loan in Bangladesh

It is a common practice for private sector company to secure funds from external sources such as foreign loans. According to a recent study by Bangladesh Bank, private sector companies resort to foreign loans due to their low interest rates and low capital base of domestic banks. Before borrowing from a foreign bank, the private company in Bangladesh needs approval from the Scrutinity Committee of the Board of Investment.

Documents Required

Duly filled in prescribed application form

Board’s resolution for the proposed foreign loan

Latest resgistration from BIDA

Loan Agreement between the parties

Credentials of the sponsors or directors

Duly filled in CIB Inquiry form 1&2 and undertaking from its Sponsors or Directors.

CIB Certificate of the company and its sponsors

Track record of past foreign loans/deferred payment (if available)

Audited Balance Sheet of previous year

Utilization Certificate from nomited Bank

Up-to-date credit rating report of the company

Up-to-date financial analysis

Up-to-date details Feasibility report of the proposed project

Form-X, Form-XII and Form-XV from RJSC&F

Certificate of Incorporation of commencement

Memorandum & Articles of Association


The applicant is required to submit the prescribed applicaton form together with above listed supporting documents. For final approval, a fully documented proposal needs to be presented before the Scrunity Committee governed by Governor of the Bangladesh bank. The applicant shall get clearance based on the recommendation of the Committee and pay the notimated fee into the designated bank and receive money receipt from BIDA. Then, a letter shall be issued from BIDA if the applicant receives approval.

Time limit

Estimated processing time for approval of foreign loan is thirty (30) days.

Government Fees

Ranges from BDT 5000 to 1 Lac BDT depending on the amount of loan.


How to register Factories & Establishments in Bangladesh

An authority of the factory shall apply to the District offices of the Department of Inspection for factories and Establishments for its construction, establishment or expansion, obtaining license or renewing it.

Documents Required

Construction design of the factory

Duly filled in Form 1 and Form 2

Memorandum of Association (Limited Company only)

Photocopy of the trade license

Original copy of license fee or renewal fee or Treasury Challan

Receipt of License and Renewal Fee payment according to the number of workers.

Category Number of Workers License Fee (BDT) Renewal Fee
A 5-30 500 250
B 31-50 1000 500
C 51-100 1500 800
D 101-200 2500 1200
E 201-300 3000 1500
F 301-500 5000 2500
G 501-750 6000 3000
H 751-1000 8000 4000
I 1001-2000 10000 5000
J 2001-3000 1200 6000
K 3001-5000 15000 7000
L 5001 & Above 18000 8000

Please note that factory license is required to be renewed by 31st December of each year by paying the scheduled renewal fee. If the application for factory construction, expansion, registration or license license is refused for any reason, the applicant has the right to appeal to the government within 30 (thirty) days of the refusal.


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Rakib Business Associates Firm serves the best Company Law Consultants, Tax Lawyer services in Khulna Bangladesh. We also provide the cost effective Business Consulting in Bangladesh. Our Dedicated high skilled team is very experienced on Company Registration, Company Management change Consultant, Tax Planning consultant in Bangladesh. Our major services are all company matters including Company Incorporation in Bangladesh or Company Formation in Bangladesh, Tax Planning Lawyer, Audit & Accounting services, VAT consultant in Bangladesh. Nature of the Firm is Sole Proprietorship


Md. Yasin Arafat

Company Consultant

I am a very simple & Hard Working person. Founder & Owner of Rakib Business Associate


Md. Sayed Ahmed Babu

Legal Adviser

Enrolment No. – 825, Date: 29.10.2005, B.com (Hon’s), M.Co. CACC, LLB, Advocate & Income Tax Advisor


Mehdi Hasan

Legal Adviser

I am a very simple & Hard Working person. Advocate & ITP Judge’s Court, Khulna.


Amir Khan Miraz

Legal Adviser

I am a very simple & Hard Working person. M.Com, MBA, LLB, ITP, CS (Ex-1) ITP (Taxes)


Bimol Saha

Legal Adviser

I am a very simple & Hard Working person. ITP & Company Law Consultant


Md. Waliul Islam

Finance & Account's

I am a very simple & Hard Working person. Finance & Account's Officer


Sumon Ahmed

Public Info Officer

I am a very simple & Hard Working person. Public Information Officer (PRO)


Shaikh Abu Taher (Apu)

Audit Officer

I am a very simple & Hard Working person. Internal Audit Officer


Ronty Roy


I am a very simple & Hard Working person. Manager


Kazi Shamsur Rahman

Assistant Manager

I am a very simple & Hard Working person. Assistant Manager


Maruf Gazi

Marketing Officer

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Office Staff

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Khulna, Bangladesh




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Necessary Important Links


Our Clients

HR Agrovet (Pvt.) Ltd.

Chalantika Juba Society.

Siraj Agro Food Industries Ltd./ Resco Biscuit Industries Ltd.

Sodesh Bangla Feed Mills Ltd.

Hasanah Group.

Aria Agro Farm Ltd.

Minco Flour Mills Ltd.

Apon Ratting Services (Pvt.) Ltd.

Fairpath Ltd.

M/S Hoque Filling And Service Centre.

Dewy It Ltd.

Majumder Group., Noapara

Utopia Development Ltd.

Unique Ice and Foods Ltd.

Real Step Ltd.

Inter Jute Ltd.

Imperial Education Health & Agro Ltd.

Sundorban Sea Food Industries Ltd.

Trust Seafood Industries Ltd.

Japan Fast Trade Ltd.

Bold Partners Ltd.

Apex Sea-Gull Shipping Ltd.

D4F2 Pvt. Ltd.

Vairab Security Services (BD) Ltd.

STA Motor Vehicle Mfg. Ind. Pvt. Ltd.

Prijon Agro & Consumer Products Ltd.

Bangladesh Poly Printing International Ltd.

Renowned BD (Pvt.) Ltd.

Hoque Cement Factory.

Padma Garai BD. Ltd.

Konika Seed Company Ltd.

Unique Ice and Foods Ltd.

Skiper Shipping Co. Ltd.

Prime Residence Development Ltd.

Carabexco Ltd.

Chalna Marine Products Ltd.

Khulna Security Services (Pvt.) Ltd.

Green Scape Eco-Farming. Ltd.

Khulna Auto Bricks Ltd.

Shohag Timber International (Pvt.) Ltd.

Tallbunia Auto Rice Mill Ltd.

Raaj Builders & Development Ltd.

Rkm Integrate Ltd.

Vairab Agro Industries Ltd.

SS. Auto Fish & Poultry Feed Ind. Ltd.

Nazrul Islam & Brother’s (Pvt.) Ltd.

Vairab Trade International Ltd.

Acme Associated Shipping Ltd.

A. Rahaman Flour Mills Ltd.

K.S Fisheries Ltd.

URO Group.

Via Via Rice Mills Ltd.

Sinorex Agro Industries Ltd.

Fahim Seafood Farming And Processing Ind. Ltd.

M.R.H Agro (Pvt.) Ltd.

Aristocrat Asset Builders Ltd.

Laxman Jute Mills Ltd.

Green Charcool Company Ltd.

Jabusa Auto Rice Mills Ltd.

Energy Zone Engineering Ltd.

KD. Ahsanullah Hatchery Ltd.

Apon Inspection Service (BD.) Ltd.

Anirban Corporation Ltd.

Badsha Development Ltd.

Unique Fish Feed Ltd.

Wasco Ltd.

Mangrove Organic Foods. Ltd.

Mangrove Organic Foods. Ltd.

Aquamax Ltd.

Khulna Confidence Feed Industries Ltd.

Ashana Fish Culture Ltd.

Safe Islami Group Ltd.

Penguin Ice Fish Processing (Pvt.) Ltd.

Majumder Food Products (Pvt.) Ltd.

ASK Fisheries And Agro Industries Ltd.