The Barbados Revenue Authority (BRA) has issued Guidance Note ORC No. 1/2026 on an extension of the penalty and interest waiver for late filing of Corporation Top-Up Tax Notifications and GloBE Information Returns (GIRs) for the year ended 31 December 2024, as well as the payment of top-up tax, originally due by 30 June 2026. As previously reported, the BRA issued Guidance Note OGC No. 9/2026 at the end of June 2026 to provide a penalty and interest waiver if filings and payments were compl…