In Bangladesh, for a return submitted under normal scheme, assessment is made after giving an opportunity of hearing. For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is considered to be an assessment order of the Deputy Commissioner of Taxes. Universal Self Assessment may be subject to “process and audit”. Provided that a return of income filed under universal self assessment scheme, shall not be selected for audit where such return shows at least twenty per cent higher income than the income assessed or shown in the return of the immediately preceding assessment year and such return-

(a) is accompanied by corroborative evidence in support of income exempted from tax;

(b) does not show receipt of gift during the year;

(c) does not show any income chargeable to tax at a rate reduced under section 44; or

(d) does not show or result any refund.

Tax Recovery System :

In case of non-payment of income tax demand, the following measures can be taken against a taxpayer for realization of tax:-

• Imposition of penalty.
• Attachment of bank accounts, salary or any other payment.
• Filing of Certificate case to the Special Magistrate/Collector of District.