Article 87 The annual budget statement
Annual financial statement
The budget statement sets the government's tax and spending plans for the year, directly affecting businesses, investors and households. Article 87 makes it a constitutional duty to present it to Parliament.
Over several months the Finance Division collects estimates from ministries of what they expect to receive and spend in the coming financial year, which runs from July to June. These are compiled into the annual financial statement.
Usually in June, the Finance Minister presents the annual financial statement in Parliament, setting out estimated receipts and expenditure. Article 87(1) requires this statement to be laid before Parliament for each financial year, and the debate on it begins soon after.
The statement separates sums charged on the Consolidated Fund, such as debt interest and judges' remuneration, from other expenditure that Parliament votes. It also distinguishes revenue spending from development and other spending, as clause (2) requires.
In plain English
How Article 87 works
Article 87 requires the government to lay before Parliament, for each financial year, a statement of its estimated receipts and expenditure. This is called the annual financial statement, and it is what people commonly call the budget. The statement must show separately the spending that the Constitution charges on the Consolidated Fund, which Parliament does not vote on, and other proposed spending, which Parliament must approve. It must also distinguish spending on revenue account, such as salaries and running costs, from other spending, such as development projects.
In practice
The budget is normally presented in Parliament in early June for the financial year starting on 1 July. In 2025, with Parliament dissolved, no statement could be laid under Article 87; the finance adviser announced the 2025-26 budget in early June 2025, and it was given effect by Ordinance under Article 93. As reported in March 2026, the new government moved to convert the budget ordinances into Acts, and Article 93(4) requires Articles 87, 89 and 90 to be complied with within 30 days of Parliament's reconstitution.
The text
What Article 87 says
87. (1) There shall be laid before Parliament, in respect of each financial year, a statement of the estimated receipts and expenditure of the Government for that year, in this Part referred to as the annual financial statement.
(2) The annual financial statement shall show separately –
(a) the sums required to meet expenditure charged by or under this Constitution upon the Consolidated Fund; and
(b) the sums required to meet other expenditure proposed to be made from the Consolidated Fund;
and shall distinguish expenditure on revenue account from other expenditure.
English text as published on the official Laws of Bangladesh website. The Bangla text is authoritative (Article 153). Where a court has changed the position, the status note above explains it.
Connected provisions
Related articles
Questions
Article 87: frequently asked questions
What is the annual financial statement in Bangladesh?
It is the national budget. Article 87 requires the government to lay before Parliament each financial year a statement of estimated receipts and expenditure, showing charged and voted spending separately and distinguishing revenue spending from other expenditure.
When is the budget presented in Bangladesh?
Normally in June, before the financial year begins on 1 July. When Parliament was dissolved in 2025, the 2025-26 budget was announced in early June 2025 and given effect by Ordinance under Article 93.
Sources
- Constitution of the People's Republic of Bangladesh, Article 87 (Laws of Bangladesh)
- Dhaka Tribune: Two ordinances to be enacted into law (budget ordinances, 17 March 2026)
This guide explains the Constitution for general understanding. It is not legal advice. Constitutional reform proposals under discussion in 2026 are described as proposals until enacted.
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