A taxpayer is identified as a taxpayer through registration. Registration is required if the income limit of individual taxpayer (including non-resident Bangladeshi) , Hindu joint family , partnership firm , individual association and artificial person created by Income Tax Act is above Rs. 2,50,000 / = . The registered taxpayer calculates the annual income , expenditure and savings by submitting the return at the end of the year. Income tax registration is required in the following cases: at the time of opening of debentures for the purpose of import ; The time of application for the purpose of obtaining the import registration certificate ; When renewing a trade license in a corporation or municipality area ; Contract execution , the time of submission of tenders for the purpose of providing goods or services ; When submitting an application for membership of a club registered under the Companies Act , 1994 ; When enrolling or obtaining or renewing a license as a general insurance surveyor ; If the contract value of land , building or apartment located in a municipal area of a city corporation or district headquarters is more than one lakh rupees , then at the time of registration of purchase of that land , building or flat. If the purchaser of any land , building or apartment located within the City Corporation area is a non-resident Bangladeshi, the provision of ( f) shall not apply at the time of registration of his purchase ; During a change of ownership of a car , jeep or microbus or renewal of fitness registration ; When a commercial bank or leasing company disburses a loan of more than Rs. 5 (five) lakhs to a person ; Credit card issuance time ; When approving professional licenses for doctors , chartered accountants , hardship and management accountants , lawyers or income tax professionals ; When being a director of a company or a sponsor shareholder of a company ; The provision of ( k) shall not apply to non-residents who are not citizens of Bangladesh ; At the time of issuing license to the Registrar of Marriages under the Muslim Marriage and Divorce (Registration) Act , 1984. Provided, however , that in the case of a person who has already been licensed as the Registrar of Marriages , the TIN certificate must be obtained within three months of the coming into force of this provision ; When renewing the membership of a trading company or applying for membership ; At the time of submission of plan for approval of Capital Development Authority (RAJUK) , Chittagong Development Authority (CDA) , Khulna Development Authority (KDO) and Rajshahi Development Authority (RDA) for construction of real estate ; When issuing drug licenses ; When applying for a gas connection on a commercial basis between a city corporation , municipal council or cantonment board area ; When applying for a commercial-based electricity connection between a city corporation , municipal council or cantonment board area ; Registration of rented buses , trucks , prime movers , lorries, etc. , change of ownership , fitness renewal and playing for hire ; At the time of issuance or renewal of certificates for launches , steamers , fishing trawlers , cargo , coasters , dump-barges, etc. , including chartered water vessels, at the time of registration or renewal of certificates as an agent of the insurance company ; At the time of issuing or renewing permission for the manufacture of bricks by the office of the Deputy Commissioner or by the Department of Environment ; Time of submission of nomination papers of candidates for Upazila , Municipality , City Corporation and National Elections ; Due to being a parent / guardian at the time of enrollment of students in English medium school according to the international curriculum located in a city area of a city corporation or district headquarters.