Bangladesh's National Board of Revenue · 2010-2012
Electronic Judicial Referencing System for Income Tax Case Laws
Launched in October 2010 with UK DFID funding, the five-year TACTS project aimed to strengthen Bangladesh's National Board of Revenue by boosting revenue mobilization, expanding the tax base, and improving transparency. A key output of this initiative was an electronic judicial referencing system designed to streamline access to case law under the Income Tax Ordinance, 1984. By modernizing access to tax-related legal precedents, the system supported more informed, consistent, and efficient decision-making across the tax administration.
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Context and challenge
Developed under the "Tax Administration Capacity and Taxpayer Services (TACTS) Project", this electronic judicial referencing system was designed to provide structured and accessible access to case law relating to the "Income Tax Ordinance, 1984 of Bangladesh".
The initiative was sponsored by the "Department for International Development (DFID), Government of the United Kingdom", as part of its support for strengthening the capacity of the "National Board of Revenue (NBR), Bangladesh".
Project Objectives
The project contributed to the broader goal of strengthening Bangladesh’s domestic revenue mobilisation by:
* Enhancing the efficiency and effectiveness of tax administration
* Supporting the expansion of the tax base
* Improving transparency and taxpayer services
* Strengthening institutional capacity within NBR
* Providing easier access to relevant judicial decisions and tax case laws
TACTS Project
The "TACTS Project commenced in October 2010" with a planned five-year implementation period. It provided consulting support, studies, equipment, training, and other technical assistance across various areas of direct tax administration.
The Electronic Judicial Referencing System was an important digital initiative within this broader programme, helping modernise access to tax-related judicial information and supporting more informed and consistent decision-making within the revenue administration system.