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2010-09-28

Added 2026-08-12 · Updated 2026-08-14

DFIM Circular Letter No. 18: Ensuring Use of Revenue Stamp

Financial institutions are required to ensure the mandatory application of a five Taka revenue stamp on every receipt for amounts exceeding 200 Taka, as stipulated by Entry 53 of Schedule 1 to the Stamp Act, 1899. This directive addresses the non-compliance observed in some institutions that fail to affix stamps for receipts under 500 Taka, a practice classified as a punishable offense. The Ministry of Finance has instructed all government, semi-government, autonomous, corporate, and institutional employees to enforce this requirement immediately.

Bangladesh

Bangladesh Bank

DFIM Circular Letter No. 18

Department of Financial Institutions and Markets Bangladesh Bank Head Office Dhaka.

13 Ashwin, 1417 DFIM Circular Letter No. 18 Date: 28 September, 2010

Managing Director / Chief Executive All Financial Institutions Operating in Bangladesh

Dear Sir,

Regarding Ensuring the Provision/Use of Revenue Stamp.

The Memorandum No. Am/Asbi-3-01/2008(Stamp)-115(140) dated 21/07/2010 from the Internal Resources Department of the Ministry of Finance on the subject mentioned above is reproduced below in full for your information and necessary action.

You are requested to immediately follow the instructions mentioned above and ensure their compliance.

Yours faithfully,

(Mohammad Masum Kamal Bhuiyan) General Manager Phone No-7120362

GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH MINISTRY OF FINANCE INTERNAL RESOURCES DEPARTMENT Branch-3 (Stamp)

06 Srabon, 1417 B.S. No. Am/Asbi-3-01/2008(Stamp)-115(140) Date: --------------------- 21 July, 2010 A.D.

Subject: Regarding Ensuring the Provision/Use of Revenue Stamp.

With reference to the subject mentioned above, it is brought to your kind attention that according to the definition in Section 2(23) of the Stamp Act, 1899, in the case of any authority or other property where the amount or value exceeds 200 (two hundred) Taka, it is mandatory for the concerned institution/bank/person to provide a 5 (five) Taka revenue stamp for every receipt, in accordance with Entry-53 of Schedule 1 of the Stamp Act, 1899. However, it has recently been observed that some institutions/banks/persons do not provide/use revenue stamps for amounts less than 500 (five hundred) Taka. This is a punishable offense under the law.

In this regard, it is hereby directed that you instruct all employees of all government/non-government/semi-government/autonomous institutions/corporations/institutions under your Ministry to ensure the provision/use of a 5 (five) Taka revenue stamp for every receipt where the amount or value of any authority or other property, as defined in Section 2(23) of the Stamp Act, 1899, exceeds 200 (two hundred) Taka, in accordance with Entry-53 of Schedule 1 of the Stamp Act, 1899.

Signed: / (Lutfun Nahar) Assistant Secretary Phone: 9555657