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Competent Authority Finance Manual Pricing Manual for Gov. Services Go Green Policy Resource
 
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author  Competent Authority  
Last Updated: 2 November, 2016
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    • Competent Authority

      The Minister of Finance or his authorised representative is the Kingdom of Bahrain’s competent authority for issues arising under Bahrain’s tax treaty network (see Agreements List )

      All Competent Authority matters such as Exchange of Information (EOI), Certificates of Residence (COR) and Mutual Agreement Procedures (MAP) are dealt with by the Enterprise Tax Directorate (ETD) at the Ministry of Finance. All EOI, COR, and MAP requests, together with any other queries relating to Bahrain’s tax treaties should be sent in Arabic or English by e-fax or e-mail to:
       
      Competent Authority -Ministry of Finance 
      P.O BOX 333
      Kingdom of Bahrain
      Tel No : +973 17575258 
      e-Fax No: +973 17518947

       E-mail:  
      CompetentAuthority@mof.gov.bh  

       Tel No. for General Inquiries:  +973 17575799

       EOI requests must be made using the “EOI Request " Form . The form follows the OECD Manual on Implementation of Exchange of Information Provisions for Tax Purposes – Module 1: On Exchange of Information on Request (see: www.oecd.org/ctp/eoi)

      All COR requests should meet the requirements of the guidelines shown below.

       
      MAPs will be conducted in accordance with the OECD Manual on Effective Mutual Agreement Procedures (MEMAP) (see: www.oecd.org/ctp/memap)
       
       

    • COR Guidelines

      COR requests must be accompanied by certified copies (certified by an independent lawyer, notary or auditor) of the following documents where relevant:

      A ) For Individuals 

      1. Valid Bahraini Identity Card.

      2. Valid Passport with current Residency Permit (non-Bahraini individuals only).

      3. A justification from the tax authority requesting the COR or an official request letter from the applicant explaining the purpose for such certificate.

      4. The Name, Address, and tax reference of the correspondent tax authority which requires the COR.

      5. The name, address and contact information of the applicant.

      6. Evidence of the applicant’s residential address for the period required, (e.g. Lease agreement, electricity & water bills, Identity Card reader printout, valid Bahraini driving license).

      7. If the application is made by an agent, a letter of engagement appointing the agent to act on behalf of the applicant must be provided.

         

      B ) For Companies 

      1. Valid Commercial Registration (companies and other forms of business entities must produce a stamped copy of the Commercial Registration (CR) issued either by the Ministry of Industry, Commerce and Tourism or the Bahrain Investors Center).
      2. Valid Central Bank of Bahrain licenses for financial businesses/institutions, or professional licenses for consultancy firms, accountants and auditors.
      3. A justification from the tax authority requesting the COR or an official request letter from the applicant explaining the purpose for such certificate.
      4. The Name, Address, and tax reference of the correspondent tax authority which requires the COR.
      5. The name, address and contact information of the applicant.
      6. If the application is made by an agent, a letter of engagement appointing the agent to act on behalf of the applicant must be provided.
         

      C ) For Government Entities 

      1. A justification from the tax authority requesting the COR or an official request letter from the applicant explaining the purpose for such certificate.
      2. The Name, Address, and tax reference of the correspondent tax authority which requires the COR.
      3. The name, address and contact information of the applicant.
      4. Evidence of legal status as a government entity.
      5. If the application is made by an agent, a letter of engagement appointing the agent to act on behalf of the applicant must be provided.

       
      Please note that failure to supply the required documentation will lead to a delay in the issue of CORs.


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