After nearly two years of experience with VAT in Bahrain, significant changes were made in 2020. The changes are a result of VAT guides and public clarification issued by the National Bureau for Revenue with respect to things like rules and procedures for obtaining refunds, VAT guidance for the retail and wholesale sectors, telecommunication services, warranty repair services, and so on.
Recently a tax evasion crime unit was established by the Attorney General in Bahrain. This unit is affiliated with the Financial Crimes and Money Laundering Prosecution, which aims to reinforce the executive procedures regarding application of the provisions of the VAT to tackle cases of tax evasion.
Source: BDO
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