Issuing accredited value-added tax certificates

Service Conditions

The request must include the following:

• Referring to a specific article or articles in the tax agreements with the concerned countries or the local laws in other countries on which the applicant would like to rely. (References to articles from a tax convention or domestic legislation of other countries must be supported by the opinion of a qualified, independent legal counsel or other qualified independent expert.)
• Clarification from the relevant authority in the country requesting the certificate. This clarification could be from another tax authority, stock exchange, bank, etc., as the case may be.
• The name, address, contact number and email address of the other tax authority or other relevant body that requires this certificate.
• Name, address and contact numbers of the applicant.
• Requests to issue residence certificates for tax purposes must be accompanied by copies of the documents set out above, provided that these documents are certified by an independent lawyer, notary or auditor. To certify a document, the applicant must submit a copy of the document and the original document to an independent lawyer, notary or auditor, and ask him to certify the copy by writing “certified to be a true copy of the original document as I see it.” The person certifying the copy must: sign the certificate and write the date of signature; print his full name under the signature; And add his job, address, phone number and commercial stamp (as the case may be). Or the applicant can submit the original documents with copies to the employees of the NBR for verification and verification.
• For individuals, the External Tax Relations Department communicates directly with the Nationality, Passports and Residence Affairs at the Ministry of Interior to verify that the applicant has been physically present in the Kingdom of Bahrain for a period or periods not less than 183 days in total in the year for which the residence certificate is requested.

Required Attachments

• A written request from a VAT-taxable person to issue an authenticated certificate
• A receipt to prove that the fee payment has been made

Legal Regulations

• Decree-Law No. (48) of 2018 regarding Value-Added Tax Act.
• Ministerial Resolution No. (33) of 2020 to prescribe the fees for issuing tax certificates, licences of tax representatives or agents and submission of tax appeals.

Fees

• 50 BD