NBR tax clearance on closure
Do we need a tax clearance from NBR before cancelling the CR?
The situation
The liquidator obtains NBR tax clearance confirming taxes are settled before cancellation.
The law
- Commercial Companies Law: dissolution and liquidation: Partners resolve to dissolve, appoint a liquidator, publish notice, settle debts, then the CR is cancelled
- Decree-Law No. 48 of 2018 on Value Added Tax: Bahrain VAT law administered by the NBR; covers registration, invoicing, returns and penalties
What it means for you
The NBR clearance confirms VAT, excise and any DMTT dues are settled. Outstanding returns or unpaid fines delay it, and MOIC needs it before cancelling the CR. Start this step early because it often sets the timeline.
What to do
- File all pending returns.
- Pay all dues.
- Request clearance.
- Attach it to the cancellation.
We can do this for youVoluntary liquidation and CR cancellation: BHD 1,500