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Bahrain: VAT assessment process and appeals procedures (FAQs)

Bahrain: VAT assessment process and appeals procedures

The National Bureau for Revenue (NBR) updated a list of “frequently asked questions” (FAQs) concerning value added tax (VAT) assessments and appeals.


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The FAQs include a new section about the assessment review and appeal process.

  • In general, the VAT assessment is a process initiated by the tax authority, and can result in an assessment of VAT and imposition of penalties. 
  • Once an assessment is made, there is an opportunity to request a review by the Reviews and Appeals Section at the NBR. This review request must be made within 15 days of the assessment notification and generally is to be completed within 30 days.
  • An appeal of this decision can be made to the VAT appeals review committee. Unlike an assessment review request, the appellant is required to pay the fees for an appeal together with any VAT and penalties assessed by the NBR prior to submitting the appeal.

Read an August 2020 report [PDF 245 KB] prepared by the KPMG member firm in Bahrain 

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