Article 30 allows the National Bureau for Revenue to approve requests for paying Tax Due or administrative fines in instalments. A Filing Constituent Entity must provide sufficient justification for such a request. However, the Bureau retains the right to revoke this approval if the entity fails to meet the specified payment deadlines or for any other reason deemed appropriate by the Bureau. The Executive Regulations will detail the specific rules, conditions, and controls for instalment plans, ensuring a balance between providing MNEs with financial flexibility and maintaining the timely collection of Bahrain's Domestic Minimum Top-Up Tax.
Chapter 5 - Administrative Provisions and Dispute Resolution
Article 30 - Payment of Tax and Administrative Fines in Instalments
The Bureau may approve the payment of the Tax Due or administrative fine in instalments at the request of the Filing Constituent Entity where sufficient reasons and justifications are available.
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