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 Foreign Economic Relations Directorate (FERD) 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 fax or e-mail to:
Competent Authority -Ministry of Finance
P.O BOX 333 Kingdom of Bahrain
Tel No : +973 17531151
EOI requests must be made in FERD’s approved format. FERD 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)
COR requests must be accompanied by proof of residence in the Kingdom of Bahrain in accordance with FERD guidelines.
MAPs will be conducted in accordance with the OECD Manual on Effective Mutual Agreement Procedures (MEMAP) (see: www.oecd.org/ctp/memap)
COR requests must be accompanied by certified copies (certified by an independent lawyer, notary or auditor) of the following documents where relevant:
Valid Identity Card (natural Bahraini persons);
Valid Passport with current Residency Permit (natural non-Bahraini persons);
Valid Smartcard/CPR Card (natural persons);
Valid Commercial Registration (companies and other forms of business entities in this instance must produce a stamped MOIC copy of the CR); and
Valid Licenses (CBB licences for financial businesses, professional licences for consultancy firms, accountants or auditors).
COR requests must be accompanied by full details of the tax claim including the Name, Address, and tax reference of the correspondent tax authority which requires the COR.
Failure to supply the accompanying documentation will lead to a delay in the issue of CORs.
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