The VAT law 2012 is yet to be implemented as the government deferred its implementation by years. The plan to automate the VAT system under the existing law is yet to take off as the National Board of Revenue could not finalize the revised rules owing to opposition from the Federation of Bangladesh Chambers of Commerce and Industry.

As of now, there has been some headway in only two areas.

The government has revised upwards the cost and tenure of the VAT Online Project (VOP) that it took in 2013 to implement the new VAT and Supplementary Duty Act 2012 through automation of the VAT system. The cost of the scheme has increased 25.11 percent to Tk 690 crore. Its tenure has been extended until 2020.