Article 57 of Decree Law specifies the refund provisions:
Refund of Tax paid on Supply or Import of the following:
(a) Any excess tax paid by Taxable Person
(b) Foreign Governments , Diplomatic and military missions, International organisations, for whom Supply has been made within Kingdom
(c) A taxable person in the Kingdom for Tax Paid in another implementing state for economic activity. (i.e for Business Purpose)
(d) Tourists
Authority may provide Rules, Regulations in this regard.
Bahrain VAT Law Input Tax Deduction Article 42 states that a) Tax paid on input supplies during the tax period would be eligible for deduction against output tax. b) Tax Paid during imports in another
Article 35 states that The Authority shall prescribe a Period for which the taxable person shall pay the tax and file returns, and such period shall not less than a month. The Start and end of Tax Pe
Article 29 states about Mandatory Registration A) Threshold - BHD 37,700 If the value of supply made by a person in the kingdom for the period of 12 months prior to any month in the year (or) exceeds