Requires Bahrain entities, or a joint venture and its subsidiaries, to appoint one filing entity responsible for registration, returns, payment, elections and notifications.
What should you do now?Agree the entity before the deadline, document authority and data flows and notify the NBR using the prescribed form.
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 Bahrain entities, or a joint venture and its subsidiaries, to appoint one filing entity responsible for registration, returns, payment, elections and notifications.
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 18
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)
الكيان المشارك المكلف بالإقرار
يجب على الكيانات التالية تعيين أحد منها كياناً مشاركاً مكلفاً بالإقرار ويكون مسئولاً عن سداد الضريبة وكافة شئون إدارة الضريبة بما في ذلك التسجيل، وتقديم الإقرارات، وتبليغ الاختيارات، وتقديم الإخطارات:
1- الكيانات المشاركة لمجموعة مشاريع متعددة الجنسيات والتي تقع في المملكة وتستوفي اختبار مستوى الإيرادات المحدد في الفقرة (ج) من المادة (3) من هذا القانون.
2- مشروع مشترك والشركات التابعة لذلك المشروع المشترك.
ويكون التعيين من خلال إخطار الجهاز على النموذج المعّد لهذا الغرض.
Source: Decree-Law No. 11 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
Appointment centralises administration in one entity but does not erase the obligations or joint liability of other entities.
The filing constituent entity, compliance and finance teams and Bahrain group members.
Agree the entity before the deadline, document authority and data flows and notify the NBR using the prescribed form.
Naming an entity without ensuring it can collect all members' data and manage deadlines.
Related Articles
Before relying on the result
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.