What is the minimum prerequisite of a VAT agent?

The VAT agent must have one or more of the following prerequisites:

1. VAT consultant appointed under Section 130 of the law.
2. Registered member of the Institute of Chartered Accountants of Bangladesh (ICAB); or
3. Registered member of the Institute of Cost and Management Accountants of Bangladesh (ICMAB); or
4. Any lawyer registered as member of the Bangladesh Bar Council; or
5. Any retired officer of the Value Added Tax department who is not below the rank of Assistant Commissioner; or
6. A specialist businessman representative from the private sector, nominated by the FBCCI.