The Barbados Revenue Authority recently issued a Policy Note dated June 2021 on Failure to File Corporation Tax Returns - Delinquent Companies (PPG No. 001/2021). The Policy Note addresses filing and payment requirements under the law, as well as guidance on filing requirements for delinquent companies that have not carried on a business and delinquent companies that have carried on a business. This includes the following:
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Filing Requirements for Delinquent Companies - which have not …