British Virgin Islands International Tax Authority Provides Guidance on New Filing System for Economic Substance Filing

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…