Requires the filing constituent entity to register, empowers the NBR to appoint, register or amend data and regulates deregistration.
What should you do now?Identify the filing entity and apply within 120 days from the first day of the transition year, or within 30 days of the Law's commencement on 1 January 2025 for groups that met the revenue test in two of the four fiscal years before commencement (Reg. 62(a)–(b)). Update details within 30 days of a change (62(f)) and apply to deregister within 30 days of the triggering event (63(b)). Late registration does not remove tax for the earlier period (62(g)).
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Requires the filing constituent entity to register, empowers the NBR to appoint, register or amend data and regulates deregistration.
This is a verified summary, not a substitute quotation. The complete official Arabic text is linked below and must be read with the Regulations and later decisions for a final decision.
Arabic text of Article 17
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
Show the Article as published (Arabic)
إجراءات التسجيل وإلغاؤه
أ- يجب على الكيان المشارك المكلف بالإقرار التسجيل لدى الجهاز وذلك وفقاً للقواعد والشروط والضوابط التي تحددها اللائحة.
ب- يجوز للجهاز، وفقاً لتقييمه أو بناءً على المعلومات المتاحة لديه، تعيين كيان مشارك مكلف بالإقرار أو تسجيل أي كيان مشارك يقع في المملكة أو تعديل بيانات التسجيل.
ج- يجوز للجهاز أن يطلب من أي كيان مستبعد بموجب أحكام هذا القانون، أن يُسجل للضريبة.
د- يجب على المسجِّل أن يتقدم إلى الجهاز بطلب لإلغاء تسجيله عند توافر أي من الحالات المبينة في اللائحة، فإذا لم يتقدم بطلب الإلغاء، جاز للجهاز، وفقاً لتقييمه وبناءً على المعلومات المتاحة لديه، إلغاء تسجيله.
ه- تضع اللائحة القواعد والشروط والضوابط الخاصة بإجراءات التسجيل والإلغاء بما يتسق مع القواعد النموذجية والتوجيهات الإدارية والتعليقات الصادرة عن منظمة التعاون الاقتصادي والتنمية OECD.
Source: Decree-Law No. 11 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
Registration is not merely elective: the NBR may act on available information and may require any excluded entity to register (Article 17(c)).
The filing constituent entity, compliance and finance teams and Bahrain group members.
Identify the filing entity and apply within 120 days from the first day of the transition year, or within 30 days of the Law's commencement on 1 January 2025 for groups that met the revenue test in two of the four fiscal years before commencement (Reg. 62(a)–(b)). Update details within 30 days of a change (62(f)) and apply to deregister within 30 days of the triggering event (63(b)). Late registration does not remove tax for the earlier period (62(g)).
Waiting for an NBR request after the registration duty has arisen.
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Is the Article enough on its own?
Usually not. The Decree-Law states the rule, the Regulations detail the computation or procedure and guidance explains application. Use all three for an obligation, amount or deadline.
Are OECD materials binding by themselves?
Not every international document is Bahrain legislation by itself. It is used within the Law's referrals or a competent adoption instrument, while current Bahrain legislation and decisions remain controlling.