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They also argue that the Revenue Policy Division will oversee enforcement of tax laws and evaluate collection performance -- a provision that blurs the intended separation between policy and implementation.

Farid Uddin, member of a five-member advisory committee formed to make the reforms, criticised the ordinance for disregarding the committee’s recommendations.

“This is an arbitrary move by the government. Although the NBR is a specialised institution, it has been led by officers from other cadres for over four decades. If their leadership had been truly effective, would the NBR be in such a crisis today?

“We keep talking about raising the tax-to-GDP ratio from 8–9 percent to 16 percent. But if that’s the goal, why weren’t the necessary reforms implemented over the past 40 years to get there?

“Although the government is separating policy and administrative functions, both divisions will continue to be led by the same group. So what has really changed? What difference will this make?” he questioned.

Not all tax professionals are critical of the reform. Mutasim Billah Faruqui, president of the BCS Taxation Association, welcomed the move. “We raised several concerns after receiving the draft ordinance, most of which have been addressed,” he said. “There is still a tremendous amount of work ahead, but I believe this will help strengthen the professional standing and career prospects of tax cadre officers.”

Kazi Mostafizur Rahman, president of the BCS Customs Association, declined requests for comment.

Finance Adviser Salehuddin Ahmed dismissed fears that the dissolution of the NBR would disrupt revenue collection. “Revenue collection rose 2 percent year-on-year in fiscal 2024–25,” he told reporters yesterday. “A small division will be formed to frame tax policy. Officials’ interests have been safeguarded.”

Ahmed said consolidating both policy and execution under a single agency creates a conflict of interest. “Internationally, the two functions remain separate,” he said. “Framing the policy requires people who understand the economy, statistics and GDP.”

The decision comes amid long-standing complaints from the business community that tax policy in Bangladesh often prioritises revenue targets over fairness, growth, and long-term planning.

Economist Selim Raihan, executive director of the South Asian Network on Economic Modeling, also endorses the move. “This structure reflects international best practices. It could better align the revenue system with evolving economic realities,” he said.

However, he warned that structural change alone would not be enough. “Corruption must be tackled. Rules must be clear and enforcement must be strict. Without modernising tax laws, the appeals process, and judicial framework, no structure -- however well-designed -- will work.”

Raihan called for the formation of a committee comprising both the reform architects and experienced tax officials to resolve grievances. “This resistance is not new. Tax reform in Bangladesh has historically faced internal opposition. But constructive dialogue is the only way forward,” he said.