Budgets, SROs and wage gazettes change the rules your ERP calculates. Each entry here says what changed, who it affects, and the specific configuration change to make in Odoo, with the source. Newest first.
What changed. Garment unions and labour alliances urged the government to reconstitute the Minimum Wage Board without delay so a new wage structure can take effect by December, in line with the shorter three-year review cycle.
Who it affects. RMG and textile factories, and anyone running worker payroll.
What changed. The VAT return now covers three tax periods and is due within 15 days after the cycle ends. Within 15 days after each month, you deposit one-third of the previous quarter's tax as an advance, then settle it in the return. Monthly filing remains available voluntarily, and SD reporting is now inside the VAT return.
Who it affects. Every VAT-registered business.
What changed. Tax invoices (Mushak 6.3) can be issued and preserved electronically through the company's ERP. Records kept on secure servers in ERP or NBR-approved VAT software are admissible as evidence. At the same time, tampering with data in approved VAT software now carries a penalty of one to two times the tax evaded.
Who it affects. Every VAT-registered business, especially those still printing 6.3 from Excel or Word.
What changed. The VAT return has been split: registered traders file Mushak 9.1.1 instead of 9.1. The registration form (2.1), registration certificate (2.3) and turnover tax return (9.2) were also amended by SRO.
Who it affects. Trading companies, distributors, importers who resell.
What changed. The ৳30 lakh "no obligation" band is deleted, so every business with turnover up to ৳50 lakh must enlist, and above ৳50 lakh VAT registration is mandatory. Turnover tax moves from 4% of turnover to a fixed amount set by NBR by sector or region (capped at ৳2 lakh), with a four-month tax period and a yearly return.
Who it affects. Small businesses, new ventures, and group companies with small sister concerns.
What changed. Labour is removed from the negative input list, and registered entities can claim 100% input credit on transport services (up from 80%). Goods exempt at production can be sold later at 15% VAT on actual value addition, using the new coefficient form Mushak 4.3.1.
Who it affects. Manufacturers and service providers.
What changed. The reverse-charge mechanism is removed. When you pay for an imported service, the bank withholds the VAT and deposits it by treasury challan in your name. That challan serves as your Mushak 6.3, and you claim it as input credit where eligible.
Who it affects. Anyone paying for foreign software, SaaS (including Odoo licences), consultants or freight.
What changed. The minimum tax concept is withdrawn and excess tax deducted at source becomes refundable. A new 0.2% advance tax applies to payments received from retailers for goods supplied by manufacturers, importers, distributors and warehouses. Several WHT rates change: transport, rental and repair services go from 5% to 2%, training fees and honoraria from 10% to 20%, and export cash subsidies from 10% to 5%. Withholding-tax return coverage expands to businesses with turnover above ৳10 crore in several sectors.
Who it affects. Finance teams at manufacturers, distributors and exporters.
What changed. Import-stage VAT drops from 15% to 0% on portable computers, all-in-one computers, printers, monitors up to 30 inches and flash memory, and advance tax at import is withdrawn on POS machines. SD is cut on some cosmetics, and 10% SD is withdrawn on synthetic woven fabric.
Who it affects. Anyone budgeting workstations, POS or warehouse hardware for an ERP roll-out.
What changed. A valid BIN or proof of registration is mandatory to open or operate a business current/STD account, take a loan, renew a trade licence, open an MFS merchant account, join a trade body, get electricity or gas connections, and register vehicles.
Who it affects. Every business, and especially new companies in a group.
What changed. Startups defined under the Income Tax Act 2023 and registered for VAT pay no VAT on local supplies, imported services or office rent, and aren't subject to VDS, from 1 July 2026 to 30 June 2035. The condition is that VAT documents are maintained in ERP software or NBR-nominated software.
Who it affects. Tech and innovation startups.
What changed. From FY 2025-26, advance tax (AT) at import for commercial importers increased from 5% to 7.5%. Industrial raw-material imports by manufacturers are treated more favourably.
Who it affects. Commercial importers and traders.
What changed. A government gazette (January 2025) fixed the annual increment for RMG workers at 9%, adding 4% to the existing 5%, effective 1 December 2024. It stays in place until the Minimum Wage Board announces the next structure.
Who it affects. RMG factories.
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How this is compiled. Entries come from the Finance Act, NBR SROs, gazettes and reputable summaries (named on each entry). I read them as an ERP consultant, for configuration impact. This isn't legal or tax advice, and SROs can refine the details after a Finance Act passes, so confirm with your tax adviser before you file. Spotted a change I've missed? Tell me.