User:Fazle Elahi Zunaed/sandbox

= Deputy Commsioner of Taxes (Bangladesh) =

Definition
Deputy Commssioner of Taxes means a person appointed as Deputy Commissioner of Taxes referred to in section 4 of Income Tax Act, 2023 and it includes Transfer Pricing Officer, Assistant Commissioner of Taxes, Extra Assistant Commissioner of Taxes and Tax Recovery Officer. Deputy Commissioner of Taxes is popularly abbreviated as DCT. DCT is a sixth grade post. Although Assisstant Commissioner of Taxes and Extra Assistant Commissioner of Taxes play the same role as Deputy Commssioner of Taxes, they rank directly below to Deputy Commssioner of Taxes.

Major Functions
The major resposibility of Deputy Commissioners of Taxes is to create tax demand by making aseessments. Taxpayers in Bangladesh who submit normal returns, are assessed later on by Deputy Commsioner of Taxes. DCT is also responsible for collecting both current and arrear tax demands through verious measures stipulated in the Income Tax Act, 2023. They audit tax files filed by the taxpayers. They also look for concealments of taxes.

Position in the Organogram
In Bangladesh Tax Department, Deputy Commissioner of Taxes is the rank directly below that of Joint Commissioner of Taxes and senior to the rank of Assisstant Commissioner of Taxes.

Recruitment System
Deputy Commissioner of Taxes is not recruited directly. Assisstant Commissioner of taxes who has taken departmental training and foundation training and passed senior scale exam is promoted to the rank of Deputy Commissioner of taxes.