Governs reassessment for error and assessment where no reliable basis exists and specifies the decision's required particulars.
What should you do now?Reconcile the assessment basis to the return and audit results and identify each disputed item.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Governs reassessment for error and assessment where no reliable basis exists and specifies the decision's required particulars.
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 79
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)
تقدير الضريبة المستحقة
أ- يصدر الجهاز قراره بإعادة تقدير مبلغ الضريبة المستحقة وفقًا لأحكام الفقرة (ب) من المادة (27) من القانون، بناءً على نتائج التدقيق الضريبي وفقًا للمادة (78) من هذه اللائحة، إذا تبين أن الإقرار الضريبي المقدم من قبل الكيان المشارك المكلف بالإقرار يحتوي على خطأ.
ب- يُصدر الجهاز قراره بتقدير مبلغ الضريبة المستحقة وفقًا لحكم الفقرة (هـ) من المادة (27) من القانون، وفقًا للبيانات والمعلومات والوثائق ذات الصلة، ويتضمن المبلغ الذي يراه مناسبًا للوصول إلى مقدار الضريبة المستحقة.
ج- لأغراض تطبيق أحكام الفقرتين (أ) و(ب) من هذه المادة، يجب أن يتضمن قرار تقدير الضريبة المستحقة على الأقل جميع ما يلي:
1- اسم الكیان المشارك المكلف بالإقرار.
2- رقم التعريف لأغراض الضريبة
3- تاريخ إصدار القرار.
4- مبلغ الضريبة المستحقة للجهاز بعد التقدير أو إعادة التقدير.
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?
Distinguish reassessment of an audited erroneous return from the other assessment case under Law Article 27. Identify the decision type, period, factual basis and assessed amount. Minimum details include the filing entity, tax identifier, date and liability. An assessment is not a draft that can simply be overwritten by an amended return; follow the separate amendment, review and objection rules.
The filing entity and compliance, finance, legal and governance teams.
Reconcile the assessment basis to the return and audit results and identify each disputed item.
Attempting to overwrite an assessment through return amendment instead of the proper review route.
Related Articles
Before relying on the result
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.