Treats top-up tax resulting from a prior-year recalculation as additional current top-up tax in the recalculation year.
What should you do now?Keep a bridge showing the original year, reason for recalculation and amount carried into the current year.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Treats top-up tax resulting from a prior-year recalculation as additional current top-up tax in the recalculation year.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
Arabic text of Article 50
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)
الضريبة الحالية الإضافية
أ- لأغراض تطبيق أحكام الفقرة (د) من المادة (9) من القانون، عند اعادة احتساب معدل الضريبة الفعلي والضريبة لسنة مالية سابقة وفقًا للمادة (17)، والفقرة (ط) من المادة (33)، والمادة (36) من هذه اللائحة، يُراعى تطبيق القواعد المنصوص عليها في المواد (8) و(9) و(10) من القانون.
ب- لأغراض تطبيق أحكام الفقرة (د) من المادة (9) من القانون، أي مبلغ ضريبي إضافي ناتج عن إعادة الاحتساب بموجب الفقرة (أ) من هذه المادة، يكون ضريبة حالية إضافية للسنة المالية الحالية.
Source: Executive Regulations issued by Decision No. 172 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
When property elections, deferred-tax recapture or post-filing changes require a prior-year recomputation, reapply that year's rate, tax and substance rules. The incremental tax becomes Additional Current Tax in the current year. Show the original year, adjustment reason and before/after computation, then carry the difference to the current year. Do not add the entire prior-year tax again.
Tax, accounting and financial-modelling teams responsible for the final computation.
Keep a bridge showing the original year, reason for recalculation and amount carried into the current year.
Adding all prior-year tax instead of the incremental recomputation amount.
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Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.