Input VAT Recovery on Motor Vehicle and Mobile Phone Used for Both Business and Non-Business Purposes
The National Bureau for Revenue (NBR) in Bahrain has issues technical guide in relation to Input VAT Recovery on costs relating to motor vehicles and mobile phones where there is both business and personal use.
NBR comes up with two method for calculating the Input VAT Recoverable on Motor Vehicles and Mobile Phones used for both Business and Non-Business purpose.
The first method talks about to allow Input VAT Recovery on proportionate basis based on…