the Electronic Value Added Tax (eVAT) system is a digital platform introduced by the National Board of Revenue (NBR) to streamline the Value Added Tax (VAT) process. It aims to simplify VAT compliance for businesses and improve tax administration efficiency. Through the eVAT system, registered businesses can submit VAT returns, make payments, and manage their VAT-related transactions online. This digitalization initiative not only reduces paperwork and administrative burden but also enhances transparency and accountability in the VAT system. By providing a centralized platform for VAT compliance, the eVAT system enables the NBR to monitor transactions more effectively, detect tax evasion, and ensure fair tax collection. Overall, the eVAT system represents a significant step towards modernizing the VAT regime in Bangladesh, fostering a conducive environment for business growth and economic development.