Bahrain: Country-by-country notifications due 31 December 2021

The first Bahrain CbC notification deadline is 31 December 2021

The first Bahrain CbC notification deadline is 31 December 2021

Country-by-country (CbC) notification and reporting requirements apply for all businesses that have a legal entity or branch in Bahrain and are members of a multinational enterprise (MNE) group with annual consolidated revenue of at least BHD342 million (approximately U.S. $ 906 million).

Each constituent entity of an MNE group that is a resident in Bahrain for tax purposes is required to submit a notification no later than the last day of the reporting financial year of the MNE group. The notification must identify whether the entity is the ultimate parent entity of the MNE group. If not the ultimate parent entity, the notification must identify and list the tax residence of the resident entity. In essence, the CbC notification obligation applies to all Bahrain resident entities that are part of a MNE group whether or not headquartered in Bahrain.

For MNE groups with a financial year-end of 31 December 2021, the first Bahrain CbC notification deadline is 31 December 2021.

The Bahrain tax authority has yet to release the form for the CbC notification, but is expected to provide the form online through the International Tax Information Exchange System portal.

Read more about CbC reporting in Bahrain in a set of “frequently asked questions” (FAQs) [PDF 99 KB] and a flowchart [PDF 510 KB] on CbC filing requirements, both prepared by the KPMG member firm in Bahrain.


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