The Barbados Revenue Authority recently issued a Policy Note dated June 2021 on Failure to File Corporation Tax Returns - Delinquent Companies (PPG No. 001/2021). The Policy Note addresses filing and payment requirements under the law, as well as guidance on filing requirements for delinquent companies that have not carried on a business and delinquent companies that have carried on a business. This includes the following: --- Filing Requirements for Delinquent Companies - which have not carried on business Companies which have not carried on a business and have not filed Corporation Tax Returns, are required to register and file...