Top-Up Tax: Filing of the Notification and the GloBE Information Return (GIR)
The Barbados Revenue Authority (BRA) advises MNE Groups and their service providers that Notification of GloBE Information return (GIR) submissions, or direct GIR filings by reporting Barbados entities, should be made through the Automatic Exchange of Information (AEOI) Portal.
This is the same portal currently used for submitting FATCA, CRS, and Country-by-Country (CbC) Reports.
AEOI Portal Upgrade
The AEOI Portal has been upgraded to include a dedicated GIR Module. The Portal should be open to enable entities and agents to file their notification or GIR next week.
This Module allows you to complete GIR registration, as well as submit GIR filings and notifications.
Existing Users
If you are already registered on the AEOI Portal, you will have direct access to the new GIR Module. A new password must be created to obtain access, as the system has also been upgraded for CRS 2.0.
New Users
Entities and service providers not currently registered on the AEOI Portal must first complete the registration process on the Portal to access the GIR Module. Guidance on registering a new user can be found on the BRA website (bra.gov.bb) on the Global Relations page.