What is a BIN Certificate? How to Apply for it?

bin certificate
Author: Shibli zaman | December 29, 2024

In Bangladesh, businesses are required to obtain a Business Identification Number (BIN) to operate legally and comply with tax regulations. A BIN certificate is an essential document that is issued by the National Board of Revenue (NBR) to businesses, allowing them to engage in various commercial activities while ensuring proper taxation. In this blog post, we will cover everything you need to know about the BIN certificate – what it is, who needs it, why it’s important, and how to apply for it.

What is a BIN Certificate?

A Business Identification Number (BIN) certificate is a unique identifier issued by the National Board of Revenue (NBR), which is the tax authority in Bangladesh. This certificate is required for businesses engaged in commercial activities such as selling goods or providing services. The BIN certificate helps the NBR track and monitor the tax obligations of businesses operating in Bangladesh.

Once you have a BIN, you are legally recognized as a taxpayer, and your business is required to follow all tax regulations, including the payment of Value Added Tax (VAT), income tax, and other applicable duties. The BIN certificate is essential for businesses to open bank accounts, sign contracts, and participate in government tenders.

Who Needs a BIN Certificate?

In Bangladesh, any business entity, whether large or small, that conducts taxable transactions must obtain a BIN certificate. This includes a wide range of entities, including:

  • Private Limited Companies
  • Public Limited Companies
  • Partnerships
  • Sole Proprietorships
  • Non-Governmental Organizations (NGOs)
  • Freelancers or Independent Contractors (depending on the scale of operations)
  • Foreign Companies operating in Bangladesh
  • Importers, Exporters, and Wholesalers
  • Retailers or Shops involved in sales of goods or services
  • Government Contractors and businesses engaged in government contracts

Even if you are running a small-scale business, such as a small shop or an online business, you still need to obtain a BIN certificate to comply with Bangladesh’s tax laws.

Importance of a BIN Certificate

Having a BIN certificate is a fundamental requirement for businesses operating in Bangladesh. The benefits of obtaining a BIN certificate include:

Legal Recognition

The BIN certificate grants your business legal recognition by the NBR, allowing you to carry out commercial activities without the risk of facing legal challenges related to taxation. Without a BIN, you will be unable to register for VAT or pay taxes, putting your business at risk of penalties.

Tax Compliance

A BIN certificate is essential for businesses to comply with taxation laws in Bangladesh, particularly when it comes to paying VAT and income tax. It enables the NBR to ensure that businesses fulfill their tax obligations on time, contributing to the country’s revenue generation.

Business Transactions

Many businesses require their suppliers, partners, or clients to have a BIN certificate before entering into contracts or transactions. Without a BIN, your business will be unable to participate in certain commercial activities such as bidding for government tenders or entering into formal contracts with other companies.

VAT Registration

A BIN certificate is also required to register for VAT in Bangladesh, which is applicable to most businesses engaged in taxable supplies of goods and services. The certificate proves that you are a VAT-registered business and are obligated to charge VAT on goods and services sold.

Ease of Bank Transactions

With a valid BIN certificate, you can open a business bank account with ease. This is essential for managing your business’s financial activities and ensuring transparency in transactions.

Required Documents for BIN Certificate Application

Before applying for a BIN certificate, you must gather the following documents:

  • Trade License: A valid trade license issued by the local government authorities (City Corporation or Union Parishad).
  • National Identity Card (NID): The NID of the business owner or partners (for individuals).
  • TIN Certificate: A Taxpayer Identification Number (TIN) certificate of the applicant.
  • Company Incorporation Documents (if applicable): For limited companies, you need to submit company incorporation papers, including the Memorandum of Association (MOA) and Articles of Association (AOA).
  • Bank Account Details: The bank account details of the business, which may include a copy of the bank statement or bank certificate.
  • Partnership Agreement (for partnerships): If your business is a partnership, you need to submit the partnership deed.
  • Business Address Proof: A copy of a utility bill (e.g., electricity or water bill) for the registered business address.
  • Photographs: Passport-sized photographs of the business owner or key stakeholders in the business.
  • VAT Registration (if applicable): If your business is VAT-registered, you will need to provide the VAT registration number.

Steps to Apply for a BIN Certificate in Bangladesh

Here is a step-by-step guide on how to apply for a BIN certificate in Bangladesh:

Step 1: Create an Account on NBR’s Online Portal

The first step in the application process is to create an account on the National Board of Revenue (NBR)’s official online portal. The portal allows you to submit your application electronically.

  1. Visit the NBR website.
  2. Register for an account by providing your email and business details.

Step 2: Complete the BIN Application Form

After registering, log into your account and fill out the BIN application form. The form requires basic details about your business, such as:

  • Business name
  • Business address
  • Type of business
  • Contact details
  • Bank account information
  • TIN and Trade License information

Ensure that you provide accurate information as discrepancies can cause delays in processing.

Step 3: Upload the Required Documents

You will be prompted to upload the required documents, including your Trade License, TIN certificate, and proof of business address. Make sure to scan and upload all necessary documents in the required format (usually PDF or JPG).

Step 4: Submit the Application

Once you’ve completed the application form and uploaded the documents, click on the submit button to send your application to the NBR for review.

Step 5: Payment of Application Fees

In some cases, there might be a nominal fee for applying for the BIN certificate. The NBR will provide payment details once you have submitted your application.

Step 6: Wait for Verification and Approval

After submission, the NBR will review your application. If everything is in order, your BIN certificate will be approved, and you will receive the certificate either through email or the NBR portal.

Step 7: Collect Your BIN Certificate

Once your application is approved, you can either download the BIN certificate from the NBR portal or collect it from the NBR office, depending on the procedure.

Fees for Applying for a BIN Certificate

The application fee for a BIN certificate may vary depending on the type of business. For example:

  • Small businesses: A minimal fee may apply, usually around BDT 500–1000.
  • Larger businesses or companies: Fees may be higher, depending on the scale of operations.

Ensure you check the current fees on the NBR portal before making the payment.

How Long Does It Take to Get a BIN Certificate?

The time taken to process your BIN application generally ranges from 7 to 15 business days, depending on the volume of applications and the completeness of your documents. In some cases, there may be delays due to discrepancies in the application or incomplete documentation. If your application is clear and all documents are in order, you should receive your certificate within this time frame.

Common Issues During the BIN Application Process

Some common issues businesses face during the BIN certificate application process include:

  • Incomplete or incorrect documents: Make sure to double-check all documents for completeness and accuracy before submission.
  • Mismatch of business information: Ensure that the details provided in your application match the official records, such as the Trade License and TIN certificate.
  • Inability to upload documents: Ensure your documents are in the required format and are legible.
  • Non-payment of fees: Verify the payment process to avoid delays.

BIN Certificate Renewal Process

A BIN certificate is typically valid for an indefinite period. However, certain businesses may need to update their BIN if there are changes in their business structure or activities. In such cases, businesses are required to submit an application for renewal or modification of their BIN certificate through the NBR portal.

Conclusion

The BIN certificate is a crucial requirement for businesses in Bangladesh to ensure tax compliance and legal recognition. By obtaining a BIN certificate, you can ensure smooth business operations, including registration for VAT, opening business bank accounts, and participating in government contracts. The process of applying for a BIN certificate is straightforward, but you must ensure that all necessary documents are provided and that your application is complete to avoid delays.

At S. Rahman & Co., we specialize in providing expert assistance with BIN certificate applications and other tax-related services. If you need help with obtaining your BIN certificate or have any further questions, feel free to contact us for professional guidance.

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