Allows the NBR to audit returns or compliance and request information, explanations and documents from any relevant party.
What should you do now?Appoint a response team and track each request, deadline, data source and review before submission.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Allows the NBR to audit returns or compliance and request information, explanations and documents from any relevant party.
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 26
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)
التدقيق الضريبي
أ- للجهاز القيام بأعمال التدقيق الضريبي للتثبت من صحة الإقرار الضريبي أو التحقق من التزام أي شخص بأحكام هذا القانون، وله في سبيل إنجاز عمله أن يطلب من أي طرف ذي صلة كافة البيانات والإيضاحات والمستندات.
ب- تضع اللائحة القواعد والشروط الضوابط اللازمة لتطبيق أحكام هذه المادة بما في ذلك تنظيم الأحكام المتعلقة بالتدقيق الضريبي.
Source: Decree-Law No. 11 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
The request is not confined to the filing entity; it may reach any relevant party holding evidence.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
Appoint a response team and track each request, deadline, data source and review before submission.
Sending an unstructured data dump without mapping it to the NBR's question.
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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.