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How to Cancel the TIN of a Deceased Person in Bangladesh | amarConsultant
Income Tax · Bangladesh Guide

How to Cancel the TIN of a Deceased Person in Bangladesh

A clear, step-by-step guide for heirs and legal representatives — the documents you need, where to apply, and a ready-to-use application format.

By Giasuddin CAP, ITP · amarConsultant Income Tax

When a loved one passes away, paperwork is the last thing on anyone's mind. But one quiet item is often overlooked — the deceased person's Taxpayer Identification Number (TIN). If it is left active, it keeps showing up as an "open" taxpayer file with the National Board of Revenue (NBR), creating confusion, notices, and compliance complications for the heirs.

The good news? Under the Income Tax Act, 2023, the registration (TIN) of a taxpayer can be cancelled on the ground of death, and a legal heir or representative can apply for it. Here is how to do it. 👇

⚖️ Why You Should Cancel a Deceased Person's TIN

A TIN does not automatically close when a person dies. Until it is formally cancelled, the NBR system still treats it as a live taxpayer account. Cancelling it helps you:

  • Close the deceased's tax file cleanly and avoid future return-filing obligations on a non-existent taxpayer.
  • Prevent unnecessary notices or assessments tied to the old TIN.
  • Protect the heirs from confusion during inheritance, property transfer, or estate settlement.

📋 Documents You Will Need

Before heading to the tax office, prepare the following:

  1. Application for cancellation of the deceased person's TIN.
  2. Attested copy of the death certificate of the deceased.
  3. Copy of the TIN certificate / e-TIN of the deceased.
  4. Copy of the National ID (NID) of the applicant (heir).
  5. Proof of previous income tax return filing, if applicable.
  6. Succession / inheritance certificate (Warish certificate), if required.

🏢 Where to Apply

The application must be submitted to the Deputy Commissioner of Taxes (DCT) of the tax circle and tax zone where the deceased's TIN is registered.

💡 Important: At present, there is no online facility for TIN cancellation. The application has to be submitted directly at the relevant tax office.

✅ Conditions You Must Confirm First

Before applying, make sure that —

  • There are no outstanding (unpaid) taxes in the deceased's name.
  • There is no pending tax assessment under the relevant provisions of the Income Tax Act.
  • There is no ongoing tax dispute or litigation related to the taxpayer.

If any tax dues, pending assessments, or disputes exist, cancellation can get complicated. It is best to settle these first.

✍️ Sample Application Format

You can use the following as a template — adapt the blanks to your situation:

To The Deputy Commissioner of Taxes Tax Circle: ______ Tax Zone: ______ Subject: Application for cancellation of TIN registration of a deceased taxpayer. Dear Sir, With due respect, I would like to state that Mr./Ms. ______, holding TIN No. ______, passed away on __/__/____. Due to his/her death, he/she no longer exists as a taxpayer, and the said TIN will not be used for any future activity. Therefore, I respectfully request your kind consideration and necessary action to cancel the TIN registration of the deceased taxpayer in accordance with the relevant provisions of the Income Tax Act, 2023. Enclosures: 1. Attested copy of the death certificate 2. Copy of the TIN certificate 3. Copy of the applicant's National ID 4. Succession / inheritance certificate (where applicable) 5. Proof of latest income tax return filing (if any) 6. Other necessary documents Sincerely, ____________________ (Name of applicant) Father/Husband: ______  |  Mobile: ______ Relationship with the deceased taxpayer: ______ Date: __/__/____

📝 A Final Word

Cancelling the TIN of a deceased family member is a small but important step in closing their financial affairs properly. The process is straightforward — the key is preparation: gather the right documents, confirm there are no pending dues or disputes, and submit to the correct tax circle.

If the deceased had complex tax history, business interests, or pending assessments, it is wise to get professional help so the cancellation goes through smoothly.

Need help closing a deceased family member's tax file?

The experts at amarConsultant can guide you through every step.

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Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. Procedures and legal provisions may change; please consult a qualified tax professional or the relevant tax office for advice specific to your situation.