Bahrain's Nation Bureau for Revenue (NBR) has published an updated version of its VAT General Guide dated 14 January 2021. The update includes new information on: Requesting a review of an assessment; Appealing a decision to the VAT Appeals Review Committee specified; Issuing VAT certificates upon request and payment of the prescribed fee; and Changes to the section on VAT agents and representatives, including information on the fee for becoming an authorized agent or representative. The update also includes the addition of a new Appendix C regarding the place most closely connected with a supply when an entity has more...