In the ongoing 2023–24 tax year, the National Board of Revenue (NBR) has selected a total of 15,494 income tax returns across the country for audit through a digital random selection process using modern technology.

According to a press release issued by the NBR on Wednesday (July 16), this selection was made to ensure maximum transparency. The board is also working to implement an automated system titled “Risk-Based Audit Selection Criteria.” However, full automation is currently delayed due to incomplete integration of data from offline paper returns into the central database. In the interim, NBR has opted for an alternative method to continue the audit process.

Under this method, only 0.5% of the income tax returns submitted in each tax zone or circle have been randomly selected. Notably, taxpayers who were audited in either of the past two tax years have been excluded from this year’s selection to maintain transparency and avoid repetition.

While the random selection process is considered neutral and transparent, it does not guarantee optimal revenue collection. Therefore, the NBR aims to expedite the integration of all paper return data into the digital database and move toward a fully risk-based, automated audit system.

A senior NBR official stated that with the introduction of digital audit selection, human bias in the process will be eliminated, allowing the authority to prioritize returns with higher risk profiles. This, in turn, is expected to significantly improve the effectiveness of revenue collection.

Tax experts and analysts view this initiative as a positive step toward enhancing transparency, accountability, and a more developed tax culture in Bangladesh.