Makes the return and final assessment or penalty decision enforceable instruments and allows court-ordered precautionary attachment where dissipation threatens collection.
What should you do now?Review the return before filing and, in dispute, assess payment or court relief while protecting deadlines.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Makes the return and final assessment or penalty decision enforceable instruments and allows court-ordered precautionary attachment where dissipation threatens collection.
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 33
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)
السند التنفيذي والحجز التحفظي
أ- يعد الإقرار الضريبي، والقرار النهائي بتقدير الضريبة المستحقة أو فرض الغرامة الإدارية سنداً تنفيذياً قابل للتنفيذ الجبري وِفقاً لأحكام قانون التنفيذ في المواد المدنية والتجارية.
ب- إذا خشي الجهاز من تهريب الكيان المشارك المكلف بالإقرار أمواله أو التصرف فيها بما يتعذر معه تحصيل الضرائب أو الغرامات الإدارية المستحقة، جاز له استصدار أمر من قاضي الأمور المستعجلة على وجه الاستعجال بتوقيع الحجز التحفظي على أموال الكيان المشارك أو المشروع المشترك أو الشركات التابعة لمشروع مشترك ولو كانت في حيازة الغير، ويجوز للمحكمة أن تصدر أمرها دون استدعاء الطرف الآخر.
ج- في تطبيق أحكام الفقرة (ب) من هذه المادة، تسري أحكام الباب الرابع من قانون المرافعات المدنية والتجارية.
Source: Decree-Law No. 11 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
The entity's own return is itself an enforceable instrument, while an assessment or penalty becomes enforceable once the decision is final. A court appeal does not prevent collection unless the court orders otherwise (Article 31(f)), and the NBR may seek precautionary attachment at any time where dissipation is feared.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
Review the return before filing and, in dispute, assess payment or court relief while protecting deadlines.
Assuming a dispute protects against precautionary attachment or that a court appeal automatically suspends collection.
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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.