Parliamentary Panel Calls for Asset Disclosure by NBR Officials and Families

Experts urge independent audits to strengthen transparency and curb corruption in tax administration

A parliamentary standing committee on the Ministry of Finance has recommended steps to ensure that tax-related officials and employees of the National Board of Revenue (NBR), along with their family members, regularly submit declarations of assets. The committee has also underscored the importance of transparency and accountability in the tax administration amid allegations of corruption, abuse of power and accumulation of wealth beyond known sources of income involving several NBR officials.

The recommendation comes against the backdrop of departmental disciplinary actions and cases filed by the Anti-Corruption Commission (ACC) against several officials. The NBR's own investigations have also found allegations of corruption against some employees to be substantiated.

At a meeting of the parliamentary standing committee on the Ministry of Finance on August 23, committee member and Dhaka-12 MP Md Saiful Alam stressed the need for asset declarations by all tax-related NBR officials and employees, the NBR chairman and their family members. He proposed that the issue be considered in principle as part of efforts to prevent tax evasion and ensure transparency and accountability in tax administration.

Although government employees are required to submit asset declarations under existing rules, questions remain over whether the declarations are submitted regularly and whether the information provided is effectively verified.

Under the Government Servants (Conduct) Rules, employees are required to submit asset statements every five years. However, during the tenure of the former interim government, instructions were issued requiring government employees to submit their asset declarations by December 31 every year.

Mushfiqur Rahman, chairman of the parliamentary standing committee on the Ministry of Finance and MP for Brahmanbaria-4, told 'The Finance Today' that the requirement to declare assets was not new.

“There are longstanding government circulars and rules on asset declarations, and government officials submit their statements in accordance with those provisions,” he said. “As the issue was raised again at the meeting, we sought a report under the existing rules. The NBR has submitted its report accordingly.”

Allegations against NBR officials

The importance of verifying asset declarations has been highlighted by a series of allegations and investigations involving NBR officials.

Mohammad Ayub, an assistant commissioner at the NBR, has been accused of travelling to India, China, Thailand, Singapore, the United Arab Emirates and Malaysia between August 2018 and 2026 using multiple passports without proper authorisation. He has also faced allegations of money laundering. The NBR decided to investigate the allegations and initiate departmental action. As part of the process, he was temporarily suspended through a notification issued by the Internal Resources Division on September 13.

Mohammad Sirajul Islam, a revenue officer at the Customs, Excise and VAT Commissionerate, Dhaka (South), has faced allegations of openly admitting to corrupt practices at work and making remarks considered inappropriate for a government official. He was temporarily suspended and attached to the NBR through an Internal Resources Division notification issued on June 4 as part of departmental proceedings.

The ACC filed a case against Wahida Rahman Chowdhury, former commissioner of the NBR's Large Taxpayers Unit (LTU), on June 11, 2024. According to the allegations, she abused her authority to waive Tk 15,200,089,390 in outstanding interest across 16 files involving Grameenphone, Banglalink, Robi and Airtel. The ACC said the decision caused financial losses to the government. Following the filing of the case, a court barred her from leaving the country.

On October 7, 2025, the ACC filed a case against NBR member Mohammad Belal Hossain Chowdhury over allegations of acquiring assets beyond his known sources of income and concealing wealth. According to the ACC's inquiry, he declared assets worth Tk 88,311,166, while verification identified assets worth Tk 134,330,879.

The ACC alleged that he concealed assets worth Tk 46,019,713 and acquired another Tk 49,751,396 in wealth beyond his known sources of income. On October 8, 2025, he was appointed president of the Customs, Excise and VAT Appellate Tribunal. The following day, he was placed on officer on special duty (OSD).

The NBR's internal investigations have also resulted in disciplinary action. Allegations against Mohammad Masudur Rahman, an additional assistant tax commissioner in the Faridpur tax zone, were found to have been substantiated in connection with the 2021–22 tax year. He was accused of facilitating actions that caused substantial revenue losses in exchange for financial benefits while dealing with a tribunal order.

After reviewing the allegations, statements from both sides, documents and other evidence, the authorities found charges of misconduct and corrupt practices established under the Government Servants (Discipline and Appeal) Rules, 2018. A notification issued on March 1 this year reduced his pay by four grades. The relatively lenient punishment despite the substantiated allegations has raised questions about the effectiveness of disciplinary measures against corruption, according to concerned observers.

The ACC has also filed a case against NBR additional commissioner Kazi Abu Mahmud Faisal and 13 others over alleged acquisition of movable and immovable assets worth Tk 172,194,318 inconsistent with their known sources of income, as well as alleged money laundering. In June 2024, a court ordered the freezing of 87 bank accounts belonging to Faisal, his wife and relatives and the seizure of properties held in their names or through undisclosed ownership arrangements. At the time, Faisal was serving as the NBR's first secretary.

Former NBR member Matiur Rahman has also faced an ACC case over alleged acquisition of wealth beyond known sources of income and concealment of assets. The case, filed on December 15, 2024, accused him of acquiring Tk 52,875,939 in unexplained assets and concealing assets worth Tk 12,766,216.

After completing its investigation, the ACC submitted a charge sheet on February 3, 2026. The trial began on August 3, 2026, when a Dhaka Special Judge's Court framed charges. Scrutiny of Matiur Rahman and his family's wealth intensified in June 2024 after news that his son had purchased a goat for Tk 1.5 million drew widespread attention on social media.

Survey highlights corruption and accountability concerns

A study by the Centre for Policy Dialogue (CPD) has also highlighted allegations of bribery, assistance in tax evasion, abuse of authority and illicit wealth accumulation involving tax officials.

Nearly 45 percent of companies surveyed by the organisation said tax officials had demanded bribes while providing tax-related services during the 2022–23 fiscal year. In the same survey, 79 percent of businesses identified a lack of accountability among tax officials as a problem, while 72 percent said corruption was widespread in tax administration. Another 65 per cent reported recurring disputes with tax officials over the determination of tax liabilities.

According to the CPD, such irregularities and accountability gaps undermine transparency in tax administration and impose additional costs on businesses beyond their tax obligations.

CPD Distinguished Fellow Dr Fahmida Khatun told 'The Finance Today' that regular asset declarations were a positive step but should not be treated as the end of the process.

“Regular submission of asset statements and ensuring transparency are positive initiatives. They can reduce grounds for suspicion and allow officials to demonstrate their own transparency,” she said.

However, she stressed that declarations must be followed by verification. Just as the assets of other taxpayers may be audited or checked through random selection, similar procedures should apply to government officials and employees. Such a system, she said, would help identify discrepancies and strengthen public confidence.

NBR submits report to parliamentary committee

At its August 23 meeting, the parliamentary standing committee on the Ministry of Finance decided that the issue of asset declarations by tax-related NBR officials and employees and their family members should receive serious consideration, with appropriate measures taken to ensure transparency and accountability.

At the committee's third meeting on September 5, the NBR submitted a report on progress in implementing the earlier decision.

According to the report, all NBR officials and employees and their family members submitted asset declarations in 2025 in line with government instructions. The report also stated that the necessary arrangements would be made to ensure submissions in subsequent years in accordance with future government directives.

NBR Chairman Ahsan Habib and member Md Azizur Rahman attended the meeting but declined to comment on the issue.

Independent verification seen as essential

Former NBR chairman Dr Mohammad Abdul Majid told 'The Finance Today' that government employees had long been required to submit asset declarations at specified intervals. However, he said, submission alone was not enough.

“An effective mechanism is needed to verify whether the information contains discrepancies or whether assets have been concealed,” he said.

He said independent and systematic verification was particularly important for an institution such as the NBR, whose officials are responsible for examining the income and assets of taxpayers.

“An automated and independent system should be in place to verify whether tax officials' own asset declarations are accurate. This would increase public confidence in the institution and reduce opportunities for corruption,” he said, adding that the mechanism should be established as a permanent administrative arrangement rather than treated as an initiative of any particular government.

Sources familiar with the matter said verification of NBR officials' asset declarations had previously been monitored by the Office of the Comptroller and Auditor General. The practice was discontinued at one stage following objections from the NBR, the sources said.

After the former interim government took office in August 2024, it moved to introduce annual asset declarations for government employees. Initially, November 30, 2024, was set as the deadline for submitting declarations for that year. The deadline was extended several times, ultimately until February 15, 2025.

Although many government employees submitted their declarations, questions remain over whether the information will be audited or otherwise verified. Analysts have called for annual asset disclosure to be institutionalised through a permanent administrative framework.

Tax administration reform remains under consideration

The NBR is responsible for both revenue collection and tax policy formulation in Bangladesh. Many countries separate these functions to minimise conflicts of interest.

An initiative to separate tax policy and revenue collection was undertaken during the 2007–08 caretaker government but was not implemented. The former interim government later revived the reform as part of a broader effort to restructure revenue administration. International organisations, including the International Monetary Fund and the World Bank, have also emphasised the importance of implementing such reforms.

Last year, an ordinance was issued proposing the creation of two separate divisions—Revenue Policy and Revenue Management. The ordinance was subsequently amended following protests by NBR officials and employees.

After the current BNP government came to power, a nine-member committee was formed in April to review the ordinance and recommend a revised proposal. The committee is headed by Prime Minister's Adviser on Public Administration Md Ismail Zabiullah. It includes Prime Minister's Adviser on Finance and Planning Rashed Al Mahmud Titumir, as well as secretaries from the Cabinet Division, Ministry of Public Administration, Finance Division, Financial Institutions Division, Economic Relations Division and Legislative and Parliamentary Affairs Division. The secretary of the Internal Resources Division serves as member-secretary.

The committee has been tasked with reviewing the earlier ordinance and recommending a more effective and enforceable bill.

According to the Internal Resources Division, the NBR had 16,359 employees at the end of the 2025–26 fiscal year. The Taxes Appellate Tribunal had another 74 employees, while the Customs, Excise and VAT Appellate Tribunal had 47.

At the end of the same fiscal year, 119 departmental cases were pending cumulatively within the NBR. During the period, 46 cases were disposed of, resulting in four dismissals, three exonerations and 39 other disciplinary penalties.

The central challenge, experts say, is to move beyond collecting asset declarations and establish a credible, independent system for checking their accuracy. Without effective verification and consistent enforcement, disclosure requirements alone may do little to address corruption risks in the country's principal revenue-collecting institution.