Bahrain Tax Agency Posts Updated VAT General Guide in English

The Bahraini National Bureau of Revenue Jan. 28 posted online an updated VAT general guide, in English. Updated topics include that: 1) services outsourced to third-party providers or agencies are considered taxable supplies of services under the general rules; 2) when a third-party provider or agency assigns specific roles to individuals under the service recipient’s direct supervision, VAT is due on the full consideration that the provider or agency receives; 3) the salary, wages, or benefits that are contractually payable to the seconded or mandated employees remain outside the scope of VAT at the employee level; and 4) VAT is ...