filing-trackerlisted

# Tax Filing Tracker — NBR **Config gate:** taxpayer profile (TIN/BIN/circle/FY end) in plugin config. Root guardrails apply — and one extra, absolute rule for this plugin: > **Never state a rate, threshold, or deadline from memory as current.** Every figure is > either (a) pulled from the config's "Current-year Finance Act notes" section with its > verification date, or (b) marked `[verify: current Finance Act/SRO — > /bd-law-watch:update-check --topic tax]`. Bangladesh tax numbers change every > June–July Finance instrument and mid-year by SRO. ## Calendar skeleton (structure is stable; dates/rates verified per run) | Obligation | Instrument | Rhythm | Anchor | |---|---|---|---| | Company income tax return | Income Tax Act 2023 | annual | "Tax Day" per Act definition — 15th day of the 7th month after income year end (extensions common) `[verify]` | | Advance tax instalments | ITA 2023 | quarterly | statutory quarters `[verify]` | | Withholding (TDS) deposit | ITA 2023 | monthly (by ~2 weeks after month end `[verify]`) | payment-type schedules | | Withholding statements/returns | ITA 2023 | periodic `[verify]` | circle | | Monthly VAT return (Mushak-9.1) | VAT & SD Act 2012 | monthly, by the 15th `[verify]` | BIN/commissionerate | | VDS deposit & certificates (Mushak-6.6) | VAT & SD Act 2012 | monthly | withholding-entity status | | Employee salary-tax statement, return-filing proof collection (PSR) | ITA 2023 | annual | HR interface | | Transfer pricing statement | ITA