Executive Regulations for VAT Issued, Committee for Tax Grievances and Complaints Established
2018-12-23 - 3:43 am
Bahrain Mirror: The Bahraini Finance Minister Salman bin Khalifa Al Khalifa issued the Executive Regulations on the Value Added Tax (VAT), effective January 1, 2019.
The Finance Ministry notified the competent parties and established a committee to examine complaints and tax grievances.
The Regulation stated that the meetings of the committee would be confidential.
For the grievance or objection submitted by the person subject to taxes to be accepted by the Committee for Examination of Grievances and Objections, the following should be met:
The payment of the due tax if the objection to a tax transaction has not been accepted, and the payment of the administrative fine, should the grievance be related to a decision imposing an administrative fine and pay the necessary fees.
The objection or grievance shall contain at least the following information:
The name of the objector or the complainant, the address of his workplace or postal address and tax registration number, the summary of the application, the reasons for the objection or grievance and the legal basis, the tax period relating to the objection or grievance, documents and papers and other information supporting the objection or grievance.
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