Duties and Privileges of BCS Tax Cadre [Detail]

5/5 - (4 votes)

The BCS Tax Cadre officers are an important part of the government machinery in Bangladesh. They are responsible for administering the various direct and indirect tax laws and ensuring that the right amount of tax is collected from citizens and corporations. The cadre is managed by the Internal Resources Division of the Ministry of Finance and the National Board of Revenue (NBR). Let us take a detailed look at the duties, functions, responsibilities, training, facilities, allowances and other privileges enjoyed by the BCS Tax Cadre officers in Bangladesh.

BCS Tax Cadre

Introduction to BCS Tax Cadre The BCS Tax Cadre is one of the several functional cadres under the Bangladesh Civil Service. Officers of this cadre are recruited through the Bangladesh Civil Service exam conducted by the Public Service Commission. They then undergo foundation training at Bangladesh Public Administration Training Centre (BPATC) followed by specialized training at the National Academy of Direct Taxes (NADT) in India and BCS Tax Academy in Dhaka.

Around 500 BCS Tax officers are currently serving across the country. They are involved in critical functions like tax policy formulation, processing of tax returns, uncovering tax evasion through audits, survey and intelligence gathering, determination and collection of taxes, monitoring compliance etc.

Organizational Hierarchy The BCS Tax Cadre comes under the overall control of Internal Resources Division (IRD) of the Ministry of Finance headed by a Senior Secretary. The officers are posted to field offices of the National Board of Revenue (NBR) which is also chaired by the Senior Secretary, IRD.

NBR has a total of 15 Members comprising 8 from Tax Cadre and 7 from Customs Cadre. The 8 Tax Cadre Members include 3 Grade I officers (Secretary/Additional Secretary rank) and 5 Grade II officers (Joint Secretary rank).

Under the Members are 31 Commissioners heading territorial Tax Zones across Bangladesh including 16 in Dhaka city and 15 outside Dhaka. Working under each Commissioner are 2 Additional Commissioners, 2 Joint Commissioners, 8 Deputy Commissioners and around 9 Assistant Commissioners.

There are also 10-12 Commissionerates dealing with tax appeals. The Commissioners here supervise a team of Additional Commissioners, Joint Commissioners, Deputy Commissioners and Assistant Commissioners.

The Central Intelligence Cell, Central Survey Zone, Tax Inspection Directorate, BCS Tax Academy etc. are also headed by Tax Commissioners.

Duties and Privileges of BCS Tax Cadre

4 Ranges and 22 Circles in each Zone/Commissionerate Each tax zone or commissionerate is divided into 4 ranges – with Range I and Range II having 6 circles each and Range III and Range IV having 5 circles each. The ranges are managed by Additional Commissioners or Joint Commissioners while Deputy Commissioners and Assistant Commissioners head the circles dealing with functions like corporate tax, business tax, salary tax etc.

Main Duties and Responsibilities As an BCS Tax Cadre officer, one has to handle a wide spectrum of duties and responsibilities. The key functions include:

  • Formulating tax policies, rules and procedures
  • Processing and verification of tax returns
  • Ensuring proper deduction of tax at source on various transactions
  • Conducting tax audits and surveys to uncover tax evasion
  • Determining appropriate tax liabilities
  • Collection and recovery of taxes, penalties etc.
  • Monitoring compliance with tax laws
  • Taking actions against tax defaulters
  • Handling appeals and grievances related to tax orders
  • Supervision and control of subordinate officers
  • Reporting to superiors on revenue collection trends
  • Providing guidance to taxpayers on tax laws, procedures etc.

Powers of BCS Tax Officers To effectively discharge their duties, BCS Tax officers are vested with certain powers including:

  • Power of Access – To enter any business premises and inspect books of accounts, documents etc.
  • Power of Summons – To summon any person to seek information or documents
  • Power of Seizure – To seize books of accounts, documents etc. in case of suspected tax evasion
  • Power of Survey – To conduct detailed surveys of business premises
  • Power to Provisionally Attach – In case of likely concealment of income/assets
  • Power of Arrest – In extreme cases of tax evasion
  • Power of Penalty – To impose penalties for various offences
  • Power to Recover Taxes – Through attachment and sale of assets

Training for BCS Tax Officers BCS Tax Cadre officers undergo extensive training to acquire the required domain knowledge and skills:

  • Foundation Training at BPATC – All BCS officers undergo this 6 months basic training
  • Departmental Training at BCS Tax Academy – 6 months training on direct taxes
  • Training at NADT, India – 1-2 weeks advanced training
  • Mid Career Training – At BPATC and foreign institutes
  • Workshops, seminars – On latest developments
  • Training on IT Systems – Income tax software, CIMS etc.
  • Training on soft skills – communications, taxpayer services etc.

The rigorous training equips Tax officers with the expertise required to handle complex taxation matters and ensure proper tax compliance.

Career Progression and Promotions BCS Tax Cadre offers fast paced promotions to talented and diligent officers. The key promotion avenues are:

  • Entry Grade: Assistant Commissioner
  • After 5 years: Deputy Commissioner
  • After 12 years: Joint Commissioner
  • After 17 years: Additional Commissioner
  • After 22 years: Commissioner
  • After 25 years: Member (NBR)

Meritorious officers can reach the rank of Commissioner in just 15 years. The promotion prospects coupled with higher scale wages make the Tax Cadre a lucrative career option within BCS.

Facilities and Perks for BCS Tax Officers Besides promising career growth, the BCS Tax Cadre also offers its officers various facilities and perks such as:

  • Government Accommodation – Based on grade and place of posting
  • Staff Car – Shared car from Grade 9 and personal car from Grade 5
  • Orderly/Peon – For administrative support
  • Official Phone & Internet – For smooth communications
  • Health Coverage – Government hospital or reimbursement
  • Education Allowance – For children’s education
  • TA/DA on Tour – Allowances during official tours
  • Foreign Postings – On deputation to IMF, UN etc.
  • Training Abroad – As part of mid-career training
  • Higher Study – On scholarship/study leave
  • Awards & Medals – For exemplary service
  • Immunity – Protection against malicious lawsuits
  • Retirement Benefits – Pension, gratuity etc.

The various perks and privileges make the BCS Tax Cadre an attractive service to be in.

Posting and Transfers Fresh BCS Tax officers are usually posted as Assistant Commissioners in field offices outside their home districts. This enables them to work independently and remain free from local influence and pressures.

As one gains in seniority, the chances of getting posted in or near the home district increase. But officers have to serve in different parts of the country during their career.

Members of NBR are posted at the Secretariat in Dhaka to assist in policy making. They may also be posted on deputation to international organizations like IMF, World Bank etc.

Work Pressure and Challenges Tax officers often have to work under tremendous pressure during peak periods such as:

  • End of financial year – For compiling revenue figures
  • Return filing season – Processing numerous returns
  • Budget preparation – Providing key inputs
  • VIP visits – Ensuring proper arrangements

Moreover, they face risks like:

  • Difficult taxpayers – Argumentative and non-cooperative
  • Busy locations – Crowded markets, business hubs
  • Tax evaders – Threats and attacks
  • Political pressures – Hampering impartiality
  • Postings in remote areas – Away from families
  • Limited resources – Staff shortages, infrastructure gaps

However, the challenging nature of work also makes the job more exciting and satisfying. With experience, officers learn to cope with various pressures and risks.

Why Join BCS Tax Cadre? Here are some key reasons to choose the BCS Tax Cadre as a career option:

  • Prestigious Govt. Job – Power, status and job security
  • Lucrative Pay Packages – Allowances plus other benefits
  • Fast Promotions – Can reach senior posts quickly
  • Dynamic Job Profile – Challenging and diversified work
  • Extensive Training – Helps develop professional skills
  • Leadership Roles – Heading zones, divisions and teams
  • Opportunities Abroad – Foreign postings and training
  • Nation Building – Critical role in resource mobilization
  • Taxpayer Services – Guiding businesses and citizens
  • Post-retirement Avenues – Tribunal, consultancy etc.

BCS Tax Cadre offers an inspiring career with tremendous prospects for growth, learning and job satisfaction. The cadre attracts the finest talents in Bangladesh.

Frequently Asked Questions on BCS Tax Cadre

Here are some common queries of aspirants regarding the BCS Tax Cadre:

Q1. What is the eligibility to appear for BCS exams for Tax Cadre?

Ans. One must be a Bangladeshi citizen aged between 21-30 years on 1st January of the exam year. Educational qualification is minimum graduate degree (no specific discipline required).

Q2. What subjects are covered in BCS preliminary and written exams?

Ans. The preliminary MCQ exam tests general knowledge, mental ability, English, Bangladesh affairs etc. Written exam has 3 compulsory papers – English, Bangladesh Affairs and international Affairs plus 2 optional subjects of choice.

Q3. What is the nature of work in Tax Cadre?

Ans. Work involves assessment of income tax and VAT returns, audits, surveys, enforcement actions against tax evaders, guiding taxpayers, recovery of taxes, departmental administration etc.

Q4. Is BCS Tax Cadre suitable for female candidates?

Ans. Yes, nowadays many female candidates are joining the Tax Cadre and serving with great distinction in Dhaka and other regions.

Q5. How tough is the training at BCS Tax Academy?

Ans. The training curriculum is exhaustive covering income tax, VAT, local laws etc. in detail. The faculty and exams are quite rigorous. But hardworking trainees are able to cope with guidance of senior officers.

Q6. What are the main promotion avenues in Tax Cadre?

Ans. The promotions are – Assistant Commissioner > Deputy Commissioner > Joint Commissioner > Additional Commissioner > Commissioner > Member. Meritorious officers can expect to reach Commissioner rank in 15-20 years.

Q7. Is the job transferable to any location in Bangladesh?

Ans. Yes, officers have to be ready to serve in any part of Bangladesh based on departmental requirements and policies. Difficult postings become less frequent as one gains seniority.

Q8. What are the retirement benefits for BCS Tax Cadre officers?

Ans. Retirement benefits include pension, gratuity, General Provident Fund, Benevolent Fund and Group Insurance etc. as applicable to other government employees.

Q9. Does the job involve field work?

Ans. Yes, significant amount of field work involving visits to businesses, markets etc. for surveys, raids, audits etc. is required in tax department.

Q10. Can one prepare for BCS exams while doing a full-time job?

Ans. BCS exam preparation requires extensive studying, so doing a job along with studies can be challenging. But some motivated candidates are able to strike a balance through diligent time management.

The BCS Tax Cadre offers a prestigious and lucrative career in public service for graduates seeking job security, power and responsibilities. Theinteresting mix of office and field work provides varied experience. Youngsters keen to contribute to nation building should definitely consider joining this service. With hard work and sincerity, the opportunities for growth and accomplishments are enormous.