Bahrain VAT Law Article by Article — Madar

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ReferenceNo. (48) of 2018

Effective dateJan 1, 2019

Articles79

Suggested ArticlesComplete knowledge Article Amended Article Going Concern

First

Enacting provisions

4

First Article — Application of the VAT Law Second Article — Amounts allocated for tax refunds Third Article — Issuing the Executive Regulations Fourth Article — Implementation, commencement and publication

Second

Law Articles

79

Chapter 1

Preliminary provisions

1

Article (1) — Definitions

Chapter 2

Scope and rate of VAT

3

Article (2) — Scope of Tax Article (3) — VAT Rate Article (4) — Persons Obliged to Pay Tax

Chapter 3

Supply

7

Article (5) — Supply of Goods Article (6) — Supply of Services Article (7) — Issue of a Voucher Article (8) — Supply on Behalf of Other Persons Article (9) — Supplies made by Government Bodies Article (10) — Deemed Supply Article (11) — Surrender of an Economic Activity

Chapter 4

Tax due date

2

Article (12) — General Tax Due Date on the Supply of Goods and Services Article (13) — Tax Due Date onthe Supply of Goods and Services in Specific Cases

Chapter 5

Place of Supply

5

Article (14) — Place of Supply of Goods Article (15) — Place of Supply of Energy and Water Article (16) — Place of Supply of Services Article (17) — Place of Supply of Other Services Article (18) — Place of Supply of Wired and Wireless Telecommunications Services and Electronic Services

Chapter 6

Imports

1

Article (19) — Place of import

Chapter 7

Value of Supply and Import

9

Article (20) — Value of Supply Article (21) — Value of Imported Goods Article (22) — Value of Supply between Related Persons Article (23) — Value of Deemed Supply Article (24) — Value of Supply after Discount Article (25) — Value of Supply of Vouchers Article (26) — Value when re-importing after Temporary Transfer and Export of Goods Article (27) — Value of Supply Based on Profit Margin Article (28) — Adjustment of Value of Supply

Chapter 8

Registration

6

Article (29) — Mandatory Registration Article (30) — Tax Group Registration Article (31) — Registration of Related Persons by the Bureau Article (32) — Registration Exclusion Article (33) — Voluntary Registration Article (34) — Deregistration

Chapter 9

Tax Period and VAT Return

3

Article (35) — Tax Period Article (36) — Submitting the Tax Return Article (37) — Amending the Tax Return

Chapter 10

Tax Invoice

4

Article (38) — Issue of a Tax Invoice Article (39) — Date of Issue of Tax Invoice Article (40) — Tax Invoice currency Article (41) — Adjusting a Tax Invoice (Credit/Debit Notes)

Chapter 11

Deduction and adjustment of Tax

8

Article (42) — Deducting Input Tax Article (43) — Conditions to Deduct Input Tax Article (44) — Deduction of Input Tax Paid Before Registration Article (45) — Proportional deduction of Input Tax Article (46) — Adjustment of Deductible Input Tax Article (47) — Input Tax on Capital Assets Article (48) — Adjustment of Tax Article (49) — The Bureau’s Assessment of the Net Tax

Chapter 12

Payment of Tax

3

Article (50) — Payment of Tax due on Supplies Article (51) — Payment of Tax at Import Article (52) — Suspension of Tax

Chapter 13

Zero-rated Supplies

1

Article (53) — Goods and Services Subject to Zero-Rate

Chapter 14

Exemptions

3

Article (54) — Supply of Financial Services Article (55) — Supply of Bare Land and Buildings Article (56) — Imports Exempt from Tax

Chapter 15

Refund and carry-forward

2

Article (57) — Refund of Tax Article (58) — Carry Forward of Excess Recoverable Tax

Chapter 16

Judicial control

1

Article (59) — Powers of Judicial Officers

Chapter 17

Administrative fines

3

Article (60) — Imposing administrative fines Article (61) — The Decision to Impose Administrative Fines Article (62) — Challenging and appealing against the Decision of the Administrative Fine

Chapter 18

Tax evasion

2

Article (63) — Cases of Tax Evasion Article (64) — Punishment

Chapter 19

General provisions

10

Article (65) — Statute of Limitations Article (66) — Tax Appeals Review Committee Article (67) — Tax Representatives, Tax Agents and Appointed Persons Article (68) — Information Confidentiality Article (69) — Maintaining Records and Tax Invoices Article (70) — Stating the Tax Registration Number Article (71) — Electronic Tax Collection and Payment System Article (72) — Tax Treaties Article (73) — Coordinating with Government Bodies Article (74) — Licenses and Tax Certificate Fees

Chapter 20

Transitional provisions

5

Article (75) — Date of Supply after the Law Comes into Force Article (76) — Contracts Exclusive of Tax, Signed Prior to the Law Coming into Force Article (77) — Time of Registration for Tax Purposes Article (78) — Intra-GCC Supplies Article (79) — Treatment of Non-Implementing States