MFS Regulations: Statutory Interoperability and Trust Fund Audits

The operation of Mobile Financial Services (MFS) is primarily governed by the Bangladesh Mobile Financial Services (MFS) Regulations, 2022 , issued under the powers conferred by Section 7A(e) of the Bangladesh Bank Order, 1972 and Section 4 of the Payment Systems Act, 2024 (formerly governed under the Payment and…

ID: 343 552 words

Source & verification

Trust signals for this guide

These signals describe the content record. They do not guarantee a legal outcome or establish that every rule remains current.

Ready for static publication
Statutory references
No source reference is supplied in this record.
Record status

Last audit date is not recorded

No paired version recorded

Record ID: 343

Important: This is general information, not legal advice. For your situation, consult a qualified lawyer and verify the official publication.

At a glance

Executive summary

The operation of Mobile Financial Services (MFS) is primarily governed by the Bangladesh Mobile Financial Services (MFS) Regulations, 2022 , issued under the powers conferred by Section 7A(e) of the Bangladesh Bank Order, 1972 and Section 4 of the Payment Systems Act, 2024 (formerly governed under the Payment and…

Practice area corporate rjsc
Reading time About 3 min
Latest date Review pending

Regulatory Framework for MFS in Bangladesh

The operation of Mobile Financial Services (MFS) is primarily governed by the Bangladesh Mobile Financial Services (MFS) Regulations, 2022, issued under the powers conferred by Section 7A(e) of the Bangladesh Bank Order, 1972 and Section 4 of the Payment Systems Act, 2024 (formerly governed under the Payment and Settlement Systems Act, 2014).

Statutory Interoperability Standards

Under the National Payment Switch Bangladesh (NPSB) framework, MFS Providers (MFSPs) are mandated to ensure technical and operational interoperability. This allows seamless fund transfers between different MFSPs and scheduled banks, as per PSD Circular No. 04/2020.

Compliance PillarStatutory ReferenceRegulatory Requirement
LicensingSection 4, Payment Systems Act 2024Mandatory NOC from Bangladesh Bank for MFS operations.
Trust Fund ProtectionRegulation 6.2, MFS Regulations 2022Maintenance of Trust Cum Settlement Account (TCSA) with scheduled banks.
InteroperabilityPSD Circular 04/2020Mandatory integration with the Binimoy (IDTP) platform.
Audit ComplianceSection 21, Payment Systems Act 2024Annual external audit of TCSA and IT infrastructure.
TCSA SetupNPSB IntegrationAnnual AuditBB ReportingMFS Statutory Compliance Roadmap

Trust Fund Audits and Fiduciary Obligations

MFSPs hold customer funds in a fiduciary capacity. According to Regulation 7 of the MFS Regulations 2022, the TCSA must be audited by a Bangladesh Bank-empanelled chartered accounting firm. The audit focuses on ensuring that the aggregate balance in the TCSA is never less than the total outstanding e-money issued to customers and agents.

  1. Quarterly Reconciliation: MFSPs must reconcile TCSA balances with the e-money ledger at the end of every business day.
  2. Anti-Money Laundering (AML): Compliance with the Money Laundering Prevention Act, 2012 and Anti-Terrorism Act, 2009 is mandatory for all MFS transactions.
  3. Data Privacy: Protection of customer financial data under the Cyber Security Act, 2023.

Consult Barrister Liton Asaduzzaman Sarkar

For specialized legal counsel on MFS licensing, TCSA structuring, and regulatory disputes.

Schedule a Consultation

Frequently Asked Questions

What is the minimum capital requirement for an MFS Provider?

As per Regulation 4.1 of the MFS Regulations 2022, the minimum paid-up capital for a subsidiary MFS provider is BDT 450 million, which must be maintained at all times.

Are MFS providers allowed to invest the funds held in the Trust Account?

Under Regulation 6.4 of the MFS Regulations 2022, a portion of the TCSA balance may be invested in Government Securities (Treasury Bills/Bonds) subject to prior approval from the Payment Systems Department (PSD) of Bangladesh Bank.

What are the penalties for non-compliance with interoperability directives?

Non-compliance attracts administrative fines and license suspension under Section 31 and 32 of the Payment Systems Act 2024.

◆ Related Statutory Guides & Practice Insights

    <li style="margin-bottom:12px; line-height:1.5;">
      <a href="/en/dividend-repatriation-fera-1947-bangladesh/" style="color:#C5A059; font-weight:600; text-decoration:none; font-size:14px; display:inline-block; transition:color 0.2s;">&bull; Dividend Repatriation under FERA 1947: Bank Due Diligence Guide</a>
    </li>
    
    <li style="margin-bottom:12px; line-height:1.5;">
      <a href="/en/psp-pso-licensing-bangladesh-bank/" style="color:#C5A059; font-weight:600; text-decoration:none; font-size:14px; display:inline-block; transition:color 0.2s;">&bull; PSP and PSO Licensing Framework under Bangladesh Bank Regulations</a>
    </li>
    
    <li style="margin-bottom:12px; line-height:1.5;">
      <a href="/en/aml-cft-bfiu-reporting-fintech-compliance/" style="color:#C5A059; font-weight:600; text-decoration:none; font-size:14px; display:inline-block; transition:color 0.2s;">&bull; AML/CFT Directives: BFIU Reporting and FinTech Compliance Guide</a>
    </li>
    
    <li style="margin-bottom:12px; line-height:1.5;">
      <a href="/en/syndicated-loan-security-trustee-bangladesh/" style="color:#C5A059; font-weight:600; text-decoration:none; font-size:14px; display:inline-block; transition:color 0.2s;">&bull; Syndicated Loan Agreements & Security Trustee Structuring in BD</a>
    </li>

Official Regulatory Authorities, Gazettes & Forms

Governing Primary Statutes: Foreign Exchange Regulation Act 1947, Bank Company Act 1991, Guidelines for Foreign Exchange Transactions (GFET)

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://www.bb.org.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">Bangladesh Bank (Central Bank) &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">GFET Guidelines, Foreign Exchange Circulars & Authorized Dealer Regulations</p>
</div>

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://www.bfiu.org.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">Bangladesh Financial Intelligence Unit (BFIU) &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">Anti-Money Laundering (AML) & Combating Financing of Terrorism (CFT) Directives</p>
</div>

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://btrc.gov.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">Bangladesh Telecommunication Regulatory Commission (BTRC) &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">Payment System Operator (PSO) & Telecommunications Licensing</p>
</div>
Tailored Legal Counsel

Need direct legal advice on this matter?

Consult with our senior advocates and corporate practice specialists to evaluate your compliance requirements and legal strategy.

MAINTENANCE LOOP

Found an issue in this guide?

Report a citation, link, translation, or currentness concern with the record ID. This is an editorial report, not an automatic legal update or advice channel.