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Bahrain ES return deadline

When is our Bahrain economic substance return due?

The situation

The ES return must be lodged within 3 months of the financial year end with the relevant authority.

The law

  • Economic substance rules: return deadline: ES return due within 3 months of financial year end; MOIC records a CR violation for non-filing

What it means for you

For a 31 December year end the return is due 31 March, before the audited accounts deadline. Prepare the ES evidence alongside the year end close. KPMG did not expect extensions like the 2020 Covid concession to recur.

What to do

  1. Diary the three month deadline.
  2. Collect evidence at year end.
  3. Complete the return.
  4. File and keep the receipt.

We can do this for youEconomic substance assessment and annual ES return: BHD 400

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