The British Virgin Islands International Tax Authority has published guidance on VIRGIN Economic Substance (ES) Transactions, dated 5 February 2026. As previously reported, ES filings are made through the Virtual Integrated Registry Regulatory General Information Network (VIRRGIN) from 2 January 2026, replacing the Beneficial Ownership Secure Search System (BOSSs). The guidance covers the submission of Financial Period Change Requests (T602) and Declarations (T601), including step by step in…