Requires payment of the fee and timely filing and specifies the challenged decision, grounds, legal basis and evidence.
What should you do now?Open the review file on notification, calculate time under Article 85 and do not delay evidence collection.
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 payment of the fee and timely filing and specifies the challenged decision, grounds, legal basis and evidence.
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 82
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)
طلب المراجعة
أ- لأغراض تطبيق أحكام الفقرة (أ) من المادة (31) من القانون، يشترط لقبول النظر في طلب المراجعة استيفاء جميع الشروط الآتية:
1- سداد الرسم المقرر.
2- تقديم طلب المراجعة ضمن المواعيد المحددة في القانون.
ب- يجب أن يتضمن طلب المراجعة، على الأقل المعلومات الآتية:
1- القرار أو الإجراء محل طلب المراجعة، وتاريخ صدوره، ورقمه المرجعي إن وجد.
2- اسم مقدم طلب المراجعة، وعنوان مقرّ عمله، وبريده الإلكتروني، ورقم التعريف لأغراض الضريبة.
3- ملخص طلب المراجعة، وأسباب تقديمه، والأساس القانوني.
4- إرفاق المستندات والوثائق المؤيدة والسجلات وغيرها من المعلومات الداعمة لطلب المراجعة.
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?
A review request requires the prescribed fee and submission within 60 days of notification of the decision or procedure (Law Article 31(a)). Identify the challenged decision or procedure, date and reference, applicant details, grounds, legal basis and evidence. Establish notification and the Law Article 31 route before organising facts, grounds and relief. An enquiry email or unsupported document upload should not be assumed to preserve the review deadline.
The filing entity and compliance, finance, legal and governance teams.
Open the review file on notification, calculate time under Article 85 and do not delay evidence collection.
Relying on general correspondence instead of a valid request or counting only from personal reading.
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Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
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No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.