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 been due during calendar year 2025 or on or before 6 March 2026. Notification is made through the c…