The Bangladesh Parliament passed the Finance Bill 2015 on June 29, 2015 with some changes in the transfer pricing provisions.

The legislation relating to the report from an accountant required to be furnished by a person who has entered into international transactions as per section 107F has been replaced by new wording and now includes a Cost and Management Accountant as a person who can act as an accountant for this purpose, as well as specifying the documents and records that need to be sent.  A new transfer pricing penalty provision of 2% on the value of each international transaction has also been included in a new section 107HH for failure to report international transactions on a statement with the annual tax return.