Gives officers designated by decision of the Minister of Justice, in agreement with the Finance Minister, judicial enforcement status for offences within their functions and permits assistance from public authorities.
What should you do now?Verify designation and scope, cooperate with lawful requests and document what was inspected or seized.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Gives officers designated by decision of the Minister of Justice, in agreement with the Finance Minister, judicial enforcement status for offences within their functions and permits assistance from public authorities.
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 36
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)
الضبطية القضائية
يكون للموظفين الذين يَصدُر بندْبهم قرار من الوزير المعنِي بشئون العدل بالاتفاق مع الوزير، صفة الضَّبْطية القضائية في تنفيذ أحكام هذا القانون والقرارات المنفِّذة له، وذلك بالنسبة للجرائم التي تقع في دوائر اختصاصاتهم وتكون متعلقة بأعمال وظائفهم، ويجوز في حالات الضَّبْط الاستعانة برجال السلطة العامة إذا اقتضى الأمر ذلك.
Source: Decree-Law No. 11 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
The status does not attach to every employee or operate outside assigned functions; designation and scope matter, but enforcement acts carry significant legal effect.
Minister of Justice Decision No. 65 of 2026 was issued on 6 August 2026 in agreement with the Minister of Finance and National Economy and takes effect the day after publication in the Official Gazette (Article 3); publication was announced in Gazette 3899 on 13 August 2026. Article 2 names 26 NBR employees who hold judicial enforcement status for offences under the DMTT legislation, its regulations and decisions, within their jurisdictions; the status does not extend to all NBR employees. (Article 1 covers Excise Tax and VAT.)
Boards, managers, compliance teams and anyone handling records, returns or information.
Verify designation and scope, cooperate with lawful requests and document what was inspected or seized.
Obstructing an enforcement step rather than preserving objections through the lawful route.
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Official sources
Complete official Arabic text — 44 Articles.
Computational and procedural detail supporting the Article.
Official guidance connected to this Article's topic.
Designates specific DMTT judicial enforcement officers; effective 14 August 2026.