Article 2 (25) states that Two or more Taxable persons registered for VAT treated as a single taxable person under the provision of the Bahrain VAT law. In general associated enterprises who are eligible to register as a group.
1. For whom VAT Law is applicable Applicability of VAT: a.For Suppliers,Taxable Supplies made by Taxable Person in the Kingdom b. For...
Bahrain VAT Law Input Tax Deduction Article 42 states that a) Tax paid on input supplies during the tax period would be eligible for...
Article 35 states that The Authority shall prescribe a Period for which the taxable person shall pay the tax and file returns, and such...
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