Bahrain's Ministry of Industry, Commerce and Tourism has reportedly extended the deadline for the submission of the annual economic substance return. The standard deadline for the annual return is within three months following the end of the year, although an extended deadline until mid-August 2022 has been provided for companies whose financial statements for 2021 were not audited by 31 March 2022. As previously reported, the annual economic substance return filing requirement must be met through the International Tax Information Exchange System (ITIES).