Bahrain Publishes Updated VAT General Guide Including New Guidance on the Place Most Closely Connected with a Supply

Bahrain's Nation Bureau for Revenue (NBR) has published an updated version of its VAT General Guide dated 14 January 2021. The update includes new information on:

• Requesting a review of an assessment;
• Appealing a decision to the VAT Appeals Review Committee specified;
• Issuing VAT certificates upon request and payment of the prescribed fee; and
• Changes to the section on VAT agents and representatives, including information on the fee for becoming an authorized agent or representative.

The …