The minimum tax to increase burden on low-income people

Imposing a Tk2,000 minimum tax on individuals with no taxable income would place an additional burden on low-income individuals. 

Currently, the policy allows individuals with no taxable income to submit zero-tax returns. This provision is in line with the principles followed in most countries, where individuals pay taxes based on their income only if it surpasses the tax-free threshold.

If someone's income falls below the established limit, it would not be justified to require them to pay this minimum tax amount. For instance, if an individual's taxable income is Tk50,000, they would only pay taxes based on the lowest applicable rate for that income bracket. If the government sets a different rate as minimum tax for individuals it will not be justified.

Responsibility for submitting tax returns regularly lies with every citizen who possesses a Taxpayer Identification Number (TIN), and it is the duty of tax administrators to provide services to those with TINs. 

Implementing an online platform for return submissions would be beneficial for both citizens and the government.

In many countries, pre-assumed tax amounts are set for businesses rather than individuals. Individuals are expected to pay taxes once their income surpasses the tax-free limit, and the amount is determined by the applicable tax rate for that income level.

It is not reasonable to impose a Tk2,000 minimum tax for the purpose of accessing 38 government and private services.