advafzal/tax-law

🇧🇩 Tax-Law in Bangladesh

Bangladesh Tax Law Legal Research Dataset A structured dataset for research, legal NLP, text generation, information retrieval, RAG, and responsible legal‑AI development focused on the tax and revenue‑law framework of Bangladesh.

---

---
license: mit
task_categories:
- text-generation
language:
- bn
- en
tags:
- legal
- tax-law
- bangladesh
- bangladesh-tax-law
- income-tax
- vat
- customs
- excise
- finance-act
- tax-research
- legal-research
- legal-nlp
- llm
pretty_name: Tax-Law in Bangladesh
size_categories:
- 10K<n<100K
configs:
  - config_name: income_tax
    data_files:
      - split: train
        path: data/income_tax/train-*.jsonl
      - split: test
        path: data/income_tax/test-*.jsonl
  - config_name: vat
    data_files:
      - split: train
        path: data/vat/train-*.jsonl
      - split: test
        path: data/vat/test-*.jsonl
  - config_name: customs
    data_files:
      - split: train
        path: data/customs/train-*.jsonl
      - split: test
        path: data/customs/test-*.jsonl
  - config_name: finance_acts
    data_files:
      - split: train
        path: data/finance_acts/train-*.jsonl
      - split: test
        path: data/finance_acts/test-*.jsonl
---

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📚 Coverage

The dataset covers major areas of Bangladesh tax law, including:

· ✅ Income Tax · ✅ VAT & Supplementary Duty · ✅ Customs · ✅ Excise · ✅ Finance Acts · ✅ Tax Administration · ✅ Withholding Tax · ✅ Tax Assessment & Recovery · ✅ Tax Appeals & Litigation · ✅ International Taxation · ✅ Digital Tax Administration · ✅ Historical Tax Legislation

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⚖️ Core Legislation

Key legislation represented in the research framework includes:

Legislation Year Income Tax Act 2023 Value Added Tax and Supplementary Duty Act 2012 Customs Act 2023 Excises and Salt Act 1944 Relevant Finance Acts Various Rules, SROs, Gazette Notifications & NBR Instruments Various

Legal Research Hierarchy

Tax‑law research should generally follow:

Act
  ↓
Finance Act / Amendment
  ↓
Rules
  ↓
SRO / Gazette Notification
  ↓
NBR Circular / Order
  ↓
Judicial Decisions
  ↓
Current Effective Legal Position

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🏛️ Research Areas

The dataset supports research into:

· Taxpayer and residential status · Taxable income and exemptions · Corporate and individual taxation · VAT registration and input‑tax credit · Customs valuation and classification · Tax withholding and advance tax · Tax assessment, audit and recovery · Penalties and offences · Appeals and tax litigation · Tax treaties and transfer pricing · Digital tax administration · Bangladesh Single Window · Historical and transitional tax provisions

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🗂️ Dataset Structure

Depending on the configuration, records may contain fields such as:

{
  'id': 'string',
  'title': 'string',
  'act_name': 'string',
  'act_number': 'string',
  'year': 'integer',
  'chapter': 'string',
  'section': 'string',
  'heading': 'string',
  'text': 'string',
  'language': 'string',
  'category': 'string',
  'source': 'string',
  'citation': 'string',
  'effective_date': 'string',
  'status': 'string',
  'legal_topic': 'string'
}

Instruction‑tuning or retrieval datasets may additionally contain:

{
  'instruction': 'string',
  'input': 'string',
  'output': 'string',
  'metadata': 'dict',
  'document': 'string',
  'chunk': 'string'
}

⚠️ NOTE: The exact schema should always be verified from the repository dataset files.

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📁 Repository Structure

tax-law-bangladesh/
├── README.md                          # Dataset card (this file)
├── .gitattributes                     # Git LFS tracking for large files
├── data/
│   ├── income_tax/
│   │   ├── train-00000-of-00001.jsonl
│   │   └── test-00000-of-00001.jsonl
│   ├── vat/
│   │   ├── train-*.jsonl
│   │   └── test-*.jsonl
│   ├── customs/
│   │   ├── train-*.jsonl
│   │   └── test-*.jsonl
│   └── finance_acts/
│       ├── train-*.jsonl
│       └── test-*.jsonl
├── scripts/
│   ├── preprocess.py
│   ├── validate_schema.py
│   └── generate_citations.py
├── docs/
│   ├── schema.md
│   ├── contribution_guide.md
│   └── examples.md
├── tests/
│   ├── test_schema.py
│   └── test_load.py
├── notebooks/
│   ├── exploratory_analysis.ipynb
│   └── rag_demo.ipynb
└── LICENSE                            # MIT License

---

🤖 Intended Applications

Suitable for:

· 🇧🇩 Bangladesh tax‑law assistants · ⚖️ Legal question answering · 🔍 Tax‑law RAG systems · 📄 Legal information retrieval · 🧠 Legal NLP · 📑 Section and statute retrieval · 📝 Legal document summarization · 📎 Citation extraction · 🔬 Tax research tools · 🤖 Domain‑specific LLM research

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🚀 Loading the Dataset

Basic Usage

from datasets import load_dataset

# Load full dataset (default config, if any)
dataset = load_dataset("advafzal/tax-law")

print(dataset)
print(dataset["train"][0])

Load Specific Configuration

# Load income tax data only
dataset = load_dataset("advafzal/tax-law", "income_tax")

# Load VAT data
dataset = load_dataset("advafzal/tax-law", "vat")

Inspect Available Configurations

from datasets import get_dataset_config_names

configs = get_dataset_config_names("advafzal/tax-law")
print(configs)   # ['income_tax', 'vat', 'customs', 'finance_acts']

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🔬 Legal Research Method

For professional research, verify information through the applicable hierarchy:

Constitution
  ↓
Acts / Ordinances
  ↓
Rules
  ↓
Finance Act
  ↓
SRO / Gazette
  ↓
NBR Orders / Circulars
  ↓
Judicial Decisions
  ↓
Current Effective Law

Always verify:

· ✅ Relevant assessment/tax period · ✅ Amendments and effective dates · ✅ SROs and notifications · ✅ Limitation periods · ✅ Appeal routes · ✅ Current judicial decisions

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⚠️ Legal Disclaimer

This dataset is provided for research, educational, computational, and legal‑information purposes only. It does not constitute legal, tax, accounting, or financial advice.

Tax legislation may change frequently. Users must independently verify the current operative law against authoritative primary sources before relying on the dataset in professional matters.

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📜 Sources

Priority should generally be given to official sources:

Source URL Laws of Bangladesh http://bdlaws.minlaw.gov.bd National Board of Revenue https://nbr.gov.bd Bangladesh Gazette Official Publication Official Judicial Decisions Supreme Court of Bangladesh Statutory Rules, SROs and Notifications NBR & Legislative Department

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🏢 Maintainer

Afzal Hosen Mandal Lawyer & Legal Researcher Narsingdi Judge Court, Bangladesh

This dataset forms part of a broader Bangladesh legal‑research initiative focused on structured, machine‑readable legal resources.

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📖 Citation

@dataset{afzal_hosen_mandal_tax_law_bangladesh,
  author = {Afzal Hosen Mandal},
  title = {Tax-Law in Bangladesh},
  publisher = {Hugging Face},
  year = {2026},
  version = {2026.08},
  url = {https://huggingface.co/datasets/advafzal/tax-law},
  license = {MIT}
}

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🤝 Contributing

Contributions and corrections are welcome.

Please provide:

1. 📜 Relevant Act, Rule, SRO or Gazette reference
2. 📝 Section or provision
3. 📅 Effective date where applicable
4. 📚 Authoritative source
5. 🔍 Clear distinction between current and historical law

Submit contributions via:

· Pull Requests on Hugging Face · Issues in the repository · Contact the maintainer directly

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🛡️ Research Integrity

This dataset is not a substitute for the law itself.

For professional tax research:

Verify → Cross‑check → Cite → Confirm Current Law

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🇧🇩 Project Goal

To provide a structured foundation for Bangladesh tax‑law research, legal NLP, information retrieval, responsible legal AI, and domain‑specific language‑model development.

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Research carefully. Verify officially. Cite precisely.

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📄 License

This dataset is distributed under the MIT License.

MIT License

Copyright (c) 2026 Afzal Hosen Mandal

Permission is hereby granted, free of charge, to any person obtaining a copy
of this software and associated documentation files (the "Software"), to deal
in the Software without restriction, including without limitation the rights
to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
copies of the Software, and to permit persons to whom the Software is
furnished to do so, subject to the following conditions:

The above copyright notice and this permission notice shall be included in all
copies or substantial portions of the Software.

THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
SOFTWARE.

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Last Updated: 2026.08 Version: 2026.08 Maintained by: Afzal Hosen Mandal