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About this exam

The NBR ITP is a professional tax-practitioner credential associated with Bangladesh's National Board of Revenue (NBR), the body whose website hosts the official portals, acts, rules, SROs, general orders and forms for income tax, VAT, customs duty, and excise duty and surcharge. The exam is intended for candidates preparing to advise taxpayers or work in tax compliance, and it tests the four revenue domains in equal weight: Income Tax, VAT, Customs Duty, and Excise Duty and Surcharge, each at 25 percent. Because the NBR publishes the underlying statutes, rules, circulars and notices, preparation should be built around those primary materials rather than around secondary summaries. A sensible study order follows the four domains, beginning with Income Tax and VAT, which carry the heaviest day-to-day compliance load, then Customs Duty, then Excise Duty and Surcharge. Candidates should also become familiar with the NBR's e-services, since practical questions often turn on how registration, return filing, payment and verification actually work. Practice with multiple-choice questions under timed conditions, and review every wrong answer back to the governing provision. Note that this page is independent study material and is not affiliated with or endorsed by the NBR; always confirm exam logistics, fees and scheduling directly with the NBR.

What you'll study

Common questions

About NBR ITP preparation

What is the format of the NBR ITP exam?

The exam uses multiple-choice questions across four equally weighted domains: Income Tax, VAT, Customs Duty, and Excise Duty and Surcharge. Each domain carries 25 percent. The published profile does not state the total question count, duration, or passing score, so confirm those details with the NBR before you sit the exam.

How difficult is the ITP exam?

Expect moderate difficulty with a practical edge. Because the four domains are weighted equally, you cannot carry the exam on strength in one area alone. Questions tend to reward precise knowledge of rates, procedures and definitions over general awareness, so candidates who study only headlines usually find the paper harder than expected.

Can I retake the exam if I fail?

The available source material does not state a retake policy, including how soon you may re-sit or how many attempts are allowed. Treat this as unconfirmed and check directly with the NBR. In the meantime, plan your preparation as though you have one attempt, and build in enough revision time to cover all four domains.

How much time should I allow for the exam?

The published profile does not specify the exam duration, so no reliable timing figure can be given here. When you practise, time yourself at roughly one minute per multiple-choice question as a working benchmark, then adjust once the official duration is confirmed. Pacing matters most in the numerically heavier Income Tax and Customs Duty items.

In what order should I study the four domains?

Start with Income Tax and VAT, since they dominate routine compliance work and appear in most practical scenarios. Move to Customs Duty next, focusing on classification, valuation and procedures. Finish with Excise Duty and Surcharge, which is narrower. Then run mixed sets so you practise switching between domains under time pressure.

Where can I find authoritative study material?

The NBR website publishes the Income Tax Act and Rules, VAT Act and Rules, Customs Act and Rules, the Excise Act and Rules, plus SROs, general orders, circulars and forms. Study from those primary texts rather than from summaries, because exam items are typically framed around statutory language and current notifications.

What are the most common reasons candidates fail?

Three patterns recur: relying on outdated figures instead of the current Finance Act and SROs, skipping Customs Duty and Excise because they feel unfamiliar, and memorising definitions without understanding procedure. A fourth is ignoring the NBR's e-services, which is where practical registration, filing and payment questions usually originate.

Does this page come from the NBR?

No. This is independent study material prepared for candidates and is not affiliated with, endorsed by, or issued by the National Board of Revenue. Use it as a revision aid alongside the official statutes and notifications, and verify all exam logistics, fees and scheduling directly with the NBR.