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K D Roy

Tax Partner

Mr. Roy, a Fellow Chartered Accountant (FCA) and Associate Member of the Institute of Chartered Accountants of England & Wales, is a renowned tax advisor with extensive experience serving national and multinational organizations. Over the years, he has provided expert tax guidance to prominent entities, including KAFCO, United Hospital, Pathao Limited, Reckitt Benckiser, Save the Children, Dell-EMC, Oxfam, and Everest Pharmaceuticals PLC, among others.

He has also collaborated as an independent consultant with leading firms such as Deloitte, PwC, and EY. Notably, he worked closely with Mr. A. K. Chowdhury, FCA, Co-Founder & Managing Partner of Hoda Vasi Chowdhury & Co., for eight years, further solidifying his position as a leader in the field.

Mr. Roy specializes in corporate tax assessment, first appeal and appellate tribunal cases, Alternative Dispute Resolution (ADR), expatriate taxation, outbound taxation, and foreign investment assessments. His expertise also extends to financial and tax due diligence, forensic services, and navigating complex regulatory frameworks.

In addition to his professional practice, Mr. Roy is an accomplished author, having published works such as The Income Tax Ordinance 1984 (2022-23) and the TDS VDS Booklet for consecutive years. His deep understanding of tax laws, including the Income Tax Ordinance 1984 and VAT & SD Act 2012, has been invaluable to clients seeking clarity in complex regulatory matters.

Beyond his professional accomplishments, Mr. Roy has enriched his global perspective through travel to India, Dubai, Sri Lanka, Singapore, and Malaysia. With his wealth of experience and dedication to excellence, he continues to lead with integrity in the fields of tax advisory and corporate compliance.

Experience

Mr. Roy is a practicing Chartered Accountant with extensive experience as a tax adviser for numerous national and multinational organizations, including:
He has also served as an independent consultant for Deloitte, PwC, and EY. Notably, Mr. Roy worked directly with Mr. A. K. Chowdhury, FCA, Co-Founder & Managing Partner of Hoda Vasi Chowdhury & Co. (formerly Deloitte Bangladesh, A. F. Ferguson & Co.) for eight years.

Expertise Includes

Advisory Services related to

  • Income Tax Ordinance 1984 (Act No. 36 of 1984)
  • Double Taxation Avoidance Agreement (DTAA)
  • VAT & SD Act (Act No. 47 of 2012)
  • Customs Act (Act No. 04 of 1969)
  • Companies Act (Act No. 18 of 1994)
  • Foreign Exchange Regulation Act (Act No. 07 of 1947)
  • Bangladesh Labour Act (Act No. 42 of 2006) and related amendments

Professional Memberships

  • Fellow Member of the Institute of Chartered Accountants of Bangladesh (ICAB), 2010 (FCA 1230)
  • Associate Member of the Institute of Chartered Accountants of England & Wales, 2022 (ACA 41159866)
  • Member of Dhaka Taxes Bar Association (DTBA) (K-00518)
  • Certified VAT Agent of NBR (VAT Agent Certificate Number: 14/2019)
  • Listed VAT Consultant (Sl. # C202037) of NBR, Bangladesh
  • Member of the International Fiscal Association (IFA 62700)

Educational Qualifications

  • M.Com – Master of Commerce, major in Accounting, from Jagannath University
  • B.Com – Bachelor of Commerce, from Tejgaon College under National University

Publications

  • The Income Tax Ordinance 1984 (Year: 2022-23)
  • TDS VDS Booklet (Year: 2022-23, 2023-24, 2024-25)

Specializations

Specializations

  • India, Dubai, Sri Lanka, Singapore, Malaysia