Disclaimer

Disclaimer — দাবিত্যাগ

Please read this page in full before relying on anything TakaBooks produces. It is written carefully and it means what it says.

1. Not professional advice

TakaBooks — its reference files, its rates data, its Python engine, every bundle built from it, and every answer an LLM gives while using it — is not professional advice. It is not tax advice, legal advice, accounting advice or audit advice. It does not create an adviser–client relationship of any kind with the maintainer, with TICON SYSTEM LTD, or with any contributor.

Bangladeshi tax law is decided by the Acts, the Rules, the gazetted SROs and NBR's circulars, as read by the assessing officer and, on appeal, by the tribunals and courts. A reference file or a script can summarise a mechanism; it cannot tell you how the law applies to your facts.

Before you file anything with the National Board of Revenue (NBR), verify every figure with a licensed Income Tax Practitioner (ITP) or a Chartered Accountant (CA). That sentence is printed at the end of every tax output the engine produces, and the core instruction requires the assistant to end every tax reply with it. It is not a formality. It is the design.

এটি পেশাদার পরামর্শ নয়। জাতীয় রাজস্ব বোর্ডে (NBR) কোনো কিছু দাখিল করার আগে প্রতিটি সংখ্যা লাইসেন্সপ্রাপ্ত আয়কর আইনজীবী (ITP) বা চার্টার্ড অ্যাকাউন্ট্যান্টের (CA) মাধ্যমে যাচাই করুন।

2. No affiliation with NBR or any authority

TakaBooks is an independent open-source project. It is not produced, endorsed, reviewed, approved or certified by the National Board of Revenue (জাতীয় রাজস্ব বোর্ড), the Ministry of Finance, the Financial Reporting Council, the Registrar of Joint Stock Companies and Firms, the Institute of Chartered Accountants of Bangladesh, or any other authority or professional body. Where the project names an NBR form, portal or circular, it does so to help you find the official source; it makes no claim to represent that source.

3. What "verified" means, and what it does not

Every rate, threshold and deadline TakaBooks uses lives in a rates file (src/data/rates-AY<year>.toml) and carries a source URL, an as_of date and a verified flag. The project's rule is absent beats wrong: a figure that could not be confirmed from a primary source is marked verified = false, and the engine surfaces that caveat on every output that used it.

verified = true means that a contributor read the figure from primary text at the cited URL on the stated date. It does not mean the figure is correct for your circumstances, still in force on the day you file, free of conditions the note does not mention, or immune to the next Finance Act, SRO or circular. Tax figures in Bangladesh change every year and sometimes mid-year. The as_of date tells you how old the reading is; the source URL tells you where to check it yourself.

verified = false does not mean invented. It means the figure was landed from a source that is not primary text — usually a professional summary — and the node's note says why. Such a figure is used, but every output that touches it carries a caveat naming the key. A node marked placeholder = true is different again: it is schema, and the engine refuses it outright unless you explicitly opt in.

Any output stamped PROVISIONAL / অস্থায়ী — NOT FOR FILING is a walkthrough of a method. It is not a tax liability, a VAT position or a return figure, and it must never be filed. Read the caveats list that accompanies it: it names every soft figure the computation rested on, so you and your adviser can see precisely which part of the answer needs checking.

4. The engine's guarantees are narrow

The Python engine guarantees a small number of mechanical things: debits equal credits in every entry it writes; every account it posts to exists in your chart; money is handled as integer paisa and rounded half-up once; every statement it prints reconciles to the journal it read, and it exits non-zero when something does not tie. Those guarantees are about the arithmetic on the data you gave it. They say nothing about whether the data is complete, whether a transaction was classified correctly, whether a tax tag reflects the law, or whether the resulting figures are what NBR expects.

The classification — which account, which form, which section, which rate — is the part a language model performs, and language models make mistakes. TakaBooks is built to make those mistakes visible (facts listed, sources named, assumptions labelled, the tool's output quoted rather than re-derived), not to prevent them. Read the working. Check the facts. Ask your ITP or CA.

5. No warranty; limitation of liability

TakaBooks is released under the MIT License. The relevant paragraph of that licence applies in full and is repeated here in substance:

THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.

In plain words: if you file a wrong figure, pay a penalty, miss a deadline, over- or under-deduct tax, or suffer any other loss after using TakaBooks, the maintainer, TICON SYSTEM LTD and the contributors are not liable for it. The responsibility for what is filed rests with the person who files it and with the licensed professional who advised them.

6. Not an e-filing tool

TakaBooks prepares figures and explains forms. It does not submit returns, does not connect to any NBR system, does not generate a Mushak return or an income tax return in the authority's official format, and does not assert that its reference numbers correspond to line numbers on any official form unless the rates file carries an explicit, sourced map for that form. Filing is a human act, done by you or your adviser on the official channel.

7. Your data stays with you — and that is your responsibility too

The engine reads and writes only inside the --books directory you point it at. It makes no network calls, sends no telemetry and phones no one. Whether an LLM you paste your ledger into keeps that data is governed by that provider's terms, not by TakaBooks. Do not paste a real TIN, BIN, NID, bank account number or client ledger into any service whose data handling you have not read and accepted. Keep backups of books/; it is plain text and versions well under git.

8. Contributions are offered in the same spirit

Figures, references and code in TakaBooks are contributed by volunteers who cite primary sources and mark what they could not confirm. The project reviews contributions but cannot audit every figure against every circumstance. If you find a wrong or outdated figure, please report it through the Tax rule update issue template (.github/ISSUE_TEMPLATE/tax-rule-update.yml) with the NBR source and the assessment year — publicly, so others are warned — as described on the Updating Tax Rates page. A wrong number is a correctness bug, not a security vulnerability, and it must not be hidden behind private disclosure.

9. When in doubt

• If a figure is marked UNVERIFIED, PLACEHOLDER or not in rates file: do not use it. Obtain it from NBR or your adviser.
• If an output is stamped PROVISIONAL / অস্থায়ী: do not file it.
• If the assistant gives you a number without naming the file it came from: ask it to.
• If the assistant does arithmetic instead of running the engine: stop, run the engine yourself, and compare.
• If anything on this page is unclear: treat the strictest reading as the right one.

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সংক্ষেপে / In short: TakaBooks is a tool that keeps your books straight and helps you ask the right questions. It is not your accountant. Verify with a licensed ITP or CA, and against NBR, before you file.

TakaBooks — Moshiur Rahman (@bemoshiur) · TICON SYSTEM LTD — https://ticonsys.com · MIT licensed