Prohibits acting as a tax agent without an NBR licence and keeps the filing entity responsible despite appointing an agent.
What should you do now?Verify the licence, engagement scope, responsibilities and data access and retain internal review before filing.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Prohibits acting as a tax agent without an NBR licence and keeps the filing entity responsible despite appointing an agent.
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 38
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)
الوكلاء الضريبيين
يحظر على أي شخص العمل كوكيل ضريبي إلا بعد حصوله على ترخيص بذلك من الجهاز وسداد الرسوم المقررة للترخيص، ويصدر الجهاز قراراً بتحديد شروط وإجراءات منح وتجديد الترخيص ومدة سريانه وبتنظيم عمل الوكلاء الضريبيين بما في ذلك المسائل المتعلقة بالرقابة والتفتيش والمساءلة.
يظل الكيان المشارك المكلف بالإقرار مسئولاً أمام الجهاز عن كافة التزاماته الضريبية رغم قيامه بتعيين وكيلاً ضريبياً عنه.
Source: Decree-Law No. 11 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
An agent assists but does not replace the obligated entity, and services offered to others must fall within the licensed activity.
Groups, advisers, tax agents and anyone reviewing powers, implementation and transition.
Verify the licence, engagement scope, responsibilities and data access and retain internal review before filing.
Delegating to an agent and ceasing return or deadline oversight as if liability transferred.
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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.