Bahrain's National Bureau for Revenue (NBR) has established that the annual economic substance return filing requirement must be met through the International Tax Information Exchange System (ITIES). Bahrain's economic substance requirements were introduced with effect from 1 January 2019 in order to comply with BEPS Action 5. Filings were originally required through the commercial registration system (SIJILAT) but must now all be submitted through ITIES. The standard deadline for the annual return is within three months following the end of the year, although an extended deadline of 31 August 2021 has been provided for 2020.