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1" I Tfffilfi{ ol-ffi'(b ,fd{q R-rF q(rfE ffiN {{aqMfr {(Ekq.t{'ss'l{ q]€T Blq'{ c$ fia'lt t vtbRvta I TRk"t qrcq"t {(- oufl{oTqoqo vtfr{e ai 5q lFlf,{,58t\b +'flq'F os Ttf,, qoqo Qfl-q'l Rq-{c ffi{ <iT(Rr< m<f< cm-m dlaB' "fcFr fr"tfrclr {a-<l's )TTd<r ts E[tqH "fq& r L{I {(I{fq{ +3 \3 r-'I{f, 1+ v.Ea, \o5\ (qss'f{ qt{ <Fxl Skfaq eR qqlr{ gftE Tn] q(rqfq{<?-{ s {-"lTo Ts. ftf\{fql, \o5\L (q\os'fn RfATI-{f <&{f BfrFFo) q( frR 55b-T ,! Sq€ rFr-sl.rrE q]e{ r]qq C{Nt c{ffi <l1<fr( cr<l.< crtrc St'il 'lc"l{ fr"ft(E {Ts \e ,rai-s. Ts qlfl{ xsls fix1q qlrr{.f E-lR +Re, {alrs s r Flrrlqlc e $<6qr- (:) ei qtrk-i c{ffi <fl(f}-( cr<l-< cq{E dl"tl "rrl< R{fr-(s {rtr q-'Ifl<r Ts w4tx ols&, qoqo qlm qGQ\5 €c<r (\) s? st-cq*i )q qfrflg, :sl,L RSfq <E ifq csMrffi r ffi, .tost RSlq qirc slTf,{ qn{kq <fi*'tql qtc<r tt {(Ett_ R-lx <t ${(r'f{ {R€ mffi f}Rql qllfr-rq, .!Q qf(qi-fi ,cqKEq <rtlfr< cry<t A{I_i-sl-fil' <f{N s>n Fr-ERs 6na 9ql;r-s]ft-cr 1{lim ffi O ${1-3l Bangladesh Mobile Financial Serrices (MFS) li.egulations,20lg ,!K ql\9\51{ <t(Elfi-"t <nST'qtF,,Mobile Financial Services (MFS)" gqlrd-{ EC\il {all{af 6rfnrxoT Stg qfu1qa fr<<f <fsEkq-'t smfu{ etco euql(u1s ffifi erk{-<"rffi,-i {alr{al Er{(I-Fi-{ $s qH-cqqr \rl $rslqlvtt- rxt.olq <rr(ft( 6nq1 fi]-i-fift sfbtl{ emorr oiqrfi FrsB q?To qd qI] SkT{, Ur6l-q"{ \s cflcqr{{ B"f< Rffi "rkql"f }116,T Er6 <. rfu{ qlqTr +-r{, TrqI c{ffiqE <jt(fr( oi<l-{ {1?E q&s >r+o rqr<Ift q<flff<rq.x x{l ffi qixt qn-r+r eQ qkT{flffi <nsfts 6rr-<t >R<arq< ctrg ziffiql qtc<r cql<]iE <rt(fr( fi-<n qRs q&s c<lTft qsfu-nrt.l frxtr"te (T.) <l-l<s rl.$c{fql cq'G vrs'Rqt; l:D ciG-+q q'ffr<tr{; ('i) cff{Rq <fi(ft'( e(qd e eftRtf< e.tT{ "Filx "Ffs cr<t vK<<tr< qlfr-cs ffiffitrq<'rstut; tql ffi't?r )RITst Aff{fi?I T&; {<( (s) <,1+rk.lry?&m,lrurB <r qssfq{ +':fuqffi-A <rfu'l s I c{-fr{ fi-<qqt- -$?taK {ffi c c+rst {s csffi <l'T<frs crKi ffiffir-r rc€T f;-{f,{ OR{ Tfr(g qtc<r eQ .$€-rr fr-{f,c{ clffi {ltif}( cT<t 3164 ru{tft qrq-B, RrffifiBtr<'i"t e fitar-< sil-*t&"r+ smfr <t q:rqr\Ax +:( >i"-ttl-to-ft <Tfu qsp <Gxt 't"tr qtc<r qIE-fiEj\-fE f "^r(

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Page 1: National Board of Revenue (NBR), Bangladeshnbr.gov.bd/uploads/general-orders/ilovepdf_merged.pdfNational Board of Revenue (NBR), Bangladesh

1"I Tfffilfi{ ol-ffi'(b ,fd{q R-rF q(rfE ffiN

{{aqMfr {(Ekq.t{'ss'l{q]€T Blq'{ c$

fia'lt

t vtbRvta I

TRk"t qrcq"t {(- oufl{oTqoqo vtfr{eai

5q lFlf,{,58t\b +'flq'Fos Ttf,, qoqo Qfl-q'l

Rq-{c ffi{ <iT(Rr< m<f< cm-m dlaB' "fcFr fr"tfrclr {a-<l's )TTd<r ts E[tqH "fq& r

L{I {(I{fq{ +3 \3 r-'I{f, 1+ v.Ea, \o5\ (qss'f{ qt{ <Fxl Skfaq eR qqlr{ gftE Tn]q(rqfq{<?-{ s {-"lTo Ts. ftf\{fql, \o5\L (q\os'fn RfATI-{f <&{f BfrFFo) q( frR 55b-T ,! Sq€rFr-sl.rrE q]e{ r]qq C{Nt c{ffi <l1<fr( cr<l.< crtrc St'il 'lc"l{ fr"ft(E {Ts \e ,rai-s. Ts qlfl{xsls fix1q qlrr{.f E-lR +Re, {alrs

s r Flrrlqlc e $<6qr- (:) ei qtrk-i c{ffi <fl(f}-( cr<l-< cq{E dl"tl "rrl< R{fr-(s {rtr €q-'Ifl<r Ts w4tx ols&, qoqo qlm qGQ\5 €c<r

(\) s? st-cq*i )q qfrflg, :sl,L RSfq <E ifq csMrffi r ffi, .tost RSlq qirc slTf,{qn{kq <fi*'tql qtc<r

tt {(Ett_ R-lx <t ${(r'f{ {R€ mffi f}Rql qllfr-rq, .!Q qf(qi-fi ,cqKEq <rtlfr< cry<t

A{I_i-sl-fil' <f{N s>n Fr-ERs 6na 9ql;r-s]ft-cr 1{lim ffi O ${1-3l Bangladesh Mobile Financial

Serrices (MFS) li.egulations,20lg ,!K ql\9\51{ <t(Elfi-"t <nST'qtF,,Mobile Financial Services

(MFS)" gqlrd-{ EC\il {all{af 6rfnrxoT Stg qfu1qa fr<<f <fsEkq-'t smfu{ etco euql(u1s ffifierk{-<"rffi,-i {alr{al Er{(I-Fi-{ $s qH-cqqr

\rl $rslqlvtt- rxt.olq <rr(ft( 6nq1 fi]-i-fift sfbtl{ emorr oiqrfi FrsB q?To qd qI]SkT{, Ur6l-q"{ \s cflcqr{{ B"f< Rffi "rkql"f }116,T Er6 <. rfu{ qlqTr +-r{, TrqI c{ffiqE <jt(fr(oi<l-{ {1?E q&s >r+o rqr<Ift q<flff<rq.x x{l ffi qixt qn-r+r eQ qkT{flffi <nsfts 6rr-<t

>R<arq< ctrg ziffiql qtc<r cql<]iE <rt(fr( fi-<n qRs q&s c<lTft qsfu-nrt.l frxtr"te

(T.) <l-l<s rl.$c{fql cq'G vrs'Rqt;

l:D ciG-+q q'ffr<tr{;

('i) cff{Rq <fi(ft'( e(qd e eftRtf< e.tT{ "Filx "Ffs cr<t vK<<tr< qlfr-cs

ffiffitrq<'rstut;tql ffi't?r )RITst Aff{fi?I T&; {<(

(s) <,1+rk.lry?&m,lrurB <r qssfq{ +':fuqffi-A <rfu'l

s I c{-fr{ fi-<qqt- -$?taK {ffi c c+rst {s csffi <l'T<frs crKi ffiffir-r rc€T f;-{f,{OR{ Tfr(g qtc<r eQ .$€-rr fr-{f,c{ clffi {ltif}( cT<t 3164 ru{tft qrq-B, RrffifiBtr<'i"t e

fitar-< sil-*t&"r+ smfr <t q:rqr\Ax +:( >i"-ttl-to-ft <Tfu qsp <Gxt 't"tr qtc<r qIE-fiEj\-fE

f "^r(

Page 2: National Board of Revenue (NBR), Bangladeshnbr.gov.bd/uploads/general-orders/ilovepdf_merged.pdfNational Board of Revenue (NBR), Bangladesh

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