Originally posted in The Daily Star on 6 February 2026
NBR split caught in bureaucratic wrangle
Although the authorities published the gazette notification to split the revenue board, the implementation has yet to be completed as bureaucrats at the Secretariat are divided over staffing approval.
Revenue board officials said a new organogram seeking staffing for the new two divisions has been sent, but it is now stuck at the Ministry of Public Administration due to the standoff.
According to them, the bifurcation process may remain incomplete, as the interim government has only two working days before the February 12 polls.
The interim government aimed to divide the revenue board into policy and management divisions during its tenure. Multilateral lenders, including the International Monetary Fund (IMF), had long advocated for the split to boost revenue collection and improve transparency.
In May last year, the government issued an ordinance abolishing the National Board of Revenue (NBR) and forming two divisions. But revenue cadres protested, arguing that it would place administrative officers in top revenue posts. Facing opposition, the government issued a revised ordinance in September, allowing revenue officers to fill the senior posts in the new divisions.
On January 21, the advisory council approved the necessary amendments to the rules of business.
Usually, such amendments require clearance from the Secretaries’ Committee on Administrative Development, chaired by the cabinet secretary.
But the finance ministry sent the amendments directly to the chief adviser, claiming it was not possible to convene the committee due to election-related work pressures, according to documents.
In reality, the committee met the same day at the Cabinet Division at 3 pm, said an additional secretary at the division, speaking on condition of anonymity.
“It is clear that the finance ministry deliberately created ambiguity within the administration,” the official added.
Firoz Mia, a former additional secretary of the Ministry of Public Administration, said that launching a separate institution requires approval of the staffing structure not only from the ministries of public administration and finance but also from the secretaries’ committee.
“This is a very standard procedure and must be followed,” he said.
He was critical of the interim government for creating “unprecedented disorder” in public administration over the past one and a half years.
“The same thing is happening now with the NBR bifurcation. If implemented, it will further increase administrative chaos in the future,” Mia added.
Abdul Awal Mazumder, writer, researcher, and former secretary, said bypassing established procedures sets a worrying precedent.
Reflecting on his five years at the Cabinet Division, he recalled that during the BNP government, even when the prime minister approved a decision bypassing the Cabinet Division, it was later annulled. “This kind of decision should not be taken at the end of a government’s tenure,” he added.
Asked about the Cabinet Division’s claim, Secretary of the Internal Resources Division (IRD) under the finance ministry and NBR Chairman Md Abdur Rahman Khan declined to comment, saying, “Shouldn’t make any comment on this sensitive matter now.”
Earlier, however, Khan had told the media that the separation process would be completed by the end of the interim government’s tenure.
Finance Adviser Salehuddin Ahmed made a similar statement in December last year.
A senior NBR official said all procedures on their end had been completed. “This final step has been held up due to a lack of cooperation from the administration cadre. It’s very disappointing,” he added.
He commented that the delay was likely due to the upcoming election and that the situation could have been avoided if the process had been completed even a month or two earlier.
BIFURCATION ALSO FACES LEGAL CHALLENGE
On February 1, days after the advisory council approved the amendments, Tanvir Ahmed, a joint secretary of the Cabinet Division, filed a writ petition against seven secretaries, including the cabinet and principal secretaries, challenging the legality of the NBR bifurcation process.
Ahmed said the Internal Resources Division, the designated policy-making body, is currently “not strong enough”.
He said the issue could have been addressed by strengthening the division and, if needed, expanding the implementing agencies. This would not have significantly increased state expenditure and would have removed the need for an ordinance.
“Rushing this initiative by bypassing the Cabinet Division and the Ministry of Public Administration has raised many questions. Considering all aspects, I filed the writ petition as a conscious citizen and public servant,” he said.
Towfiqul Islam Khan, additional research director at Centre for Policy Dialogue (CPD), said the NBR bifurcation should proceed carefully and sustainably.
He warned that rushing the process to claim it as a government achievement is less important than ensuring it is implemented without gaps, as the reform will have long-term implications for the economy.
He noted that the separation has long been recommended in the white paper and was part of the IMF’s agenda, making it a well-established demand.
However, he pointed out that economic reforms rarely receive political debate, despite parties promising revenue modernisation in their manifestos.
Without strong groundwork and political consensus, Khan believes, a hurried push by an outgoing government could prove counterproductive, as such reforms are difficult to reverse once implemented.
