Bahrain: Updated transfer of going concern VAT guide
The guide sets out general principles relating to the concept of VAT on the transfer of a going concern.
The National Bureau for Revenue (NBR) on June 15, 2025, published an updated version of the Transfer of a Going Concern (TOGC) value added tax (VAT) Guide.
Read a June 2025 report prepared by the KPMG member firm in Bahrain