OrbitaxBarbados Further Extends Deadline for Top-Up Tax Notification
|Approved Changes|Barbados
The Barbados Revenue Authority (BRA) issued Guidance Note OGC No. 2/2026 on 6 March 2026, providing a further extension of the deadline for submitting the qualifying entity notification required for the domestic top-up tax. The Guidance Note provides that the initial deadline for the qualifying entity notification is extended to 31 March 2026, where an initial notification would have otherwise…