- Bahrain’s NBR released Version 2.0 of its Tax Agent and VAT Representative Guide, updating authorisation procedures for VAT and DMTT representation.
- A Tax Agent can act for resident or non-resident taxpayers on filings, enquiries, reconsideration requests, and appeals, but the taxpayer remains fully liable.
- A VAT Representative is only for non-resident VAT payers and has joint liability with the taxpayer for VAT debts and penalties, making the role higher-risk.
- Authorisation requires meeting residency/qualification conditions, paying a BHD 300 fee, and renewal every three years; separate applications are needed to be both a Tax Agent and VAT Representative.
- The NBR portal lets authorised users manage appointments, employee sub-accounts, client portfolios, registration changes, and deregistration.
Source: mailchi.mp
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
