"Change of VAT Return Filing Frequency Manual" published by NBR

Posted on    24 February 2020

Bahrain's National Bureau for Revenue (NBR) has published new guidelines for “Change of VAT Return Filing Frequency Manual”. According to Article 48A of Bahrain VAT Executive Regulations, VAT payers with less than or equal to BHD 3MM in annual VATable supplies are set to file on a quarterly basis while VAT payers with more than BHD 3MM are expected to file on a monthly basis. In accordance with Article 48C of Bahrain VAT Executive Regulations, VAT payers with less than BHD 3MM in annual VATable supplies may request to file on a monthly basis. A VAT payer who currently files monthly may request to file quarterly if their annual VATable supplies fall below BHD 3MM . The request can be submitted online by using the NBR portal.

Read Guidelines here: Change of VAT Return Filing Frequency Manual



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