Requires the audit-results decision to state core particulars, reasons and the net tax payable or refundable.
What should you do now?Check the decision's completeness, reasons and date before calculating the review deadline.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Requires the audit-results decision to state core particulars, reasons and the net tax payable or refundable.
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 78
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)
نتائج التدقيق الضريبي
عند الانتهاء من أعمال التدقيق الضريبي، يقوم الجهاز بإصدار قرار يتضمن نتائج التدقيق الضريبي، على أن يتضمن القرار على الأقل المعلومات التالية:
1- رقم مرجعي وتاريخ الإصدار.
2- اسم الشخص الذي خضع للتدقيق الضريبي.
3- رقم التعريف لأغراض الضريبة إن وجد.
4- الأسباب التي بني عليها قرار إعادة تقدير مبلغ الضريبة المستحقة.
5- صافي مبلغ الضريبة المستحق للجهاز أو الذي سيتم رده من قبل الجهاز إن وجد.
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?
On completing the audit, NBR issues a results decision stating at least a reference number and issue date, the person's name, the tax identification number if any, the reasons for reassessment and the net amount payable or refundable. Match reasons to amounts, periods and evidence. A general objection to the total is insufficient preparation: document each difference and alleged error and preserve the decision and notification evidence for the next procedure and deadline.
The filing entity and compliance, finance, legal and governance teams.
Check the decision's completeness, reasons and date before calculating the review deadline.
Reading only the amount demanded while ignoring reasons and notification date.
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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.