National Board of Revenue is the apex body of tax administration in Bangladesh. Collection of tax-revenue is one of the prime responsibilities of the NBR. Major tax revenue comes from VAT including both import and domestic stages. The ratio of VAT in total tax collection is increasing day by day. At present, most of the economic sectors are under VAT coverage and this coverage is increasing every year. There are very few publications on VAT by the NBR though the contribution of VAT in tax revenue is significant. As a result, tax payer’s tax payers do not get proper service in