Allows notice by post, email, the NBR system, posting or another method and determines receipt time, especially for electronic notice.
What should you do now?Keep all addresses current and monitor the portal and email because the electronic sending date is the receipt date and the period runs from the following day under Article 85.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Allows notice by post, email, the NBR system, posting or another method and determines receipt time, especially for electronic notice.
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 86
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)
وسائل الإخطار
أ- يخطر الجهاز أي شخص أو وكيله الضريبي بالقرارات والإجراءات الضريبية الصادرة عن الجهاز باستخدام إحدى الوسائل التالية على العناوين المسجلة لدى الجهاز:
1- البريد.
2- البريد الإلكتروني.
3- النظام الإلكتروني للجهاز.
4- اللصق في مكان ظاهر بمقره.
5- أي وسيلة أخرى يحددها الجهاز.
ب- يُخطر الشخص في مكان عمله بالمملكة وفق بيانات سجله التجاري، أو على أي عنوان آخر يتسنى للجهاز الحصول عليه، إذا لم يكن للشخص عنوان مسجل لدى الجهاز.
ج- يعتبر تاريخ استلام الإخطار بذات تاريخ إرساله من الجهاز إلى الكيان المشارك المكلف بالإقرار أو وكيله الضريبي أو أي شخص آخر وذلك بالنسبة للإخطار بالوسائل الإلكترونية، كما يعتبر تاريخ استلام الإخطار الذي يتم وفقاً للبند (4) من الفقرة (أ) من هذه المادة هو تاريخ اللصق.
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?
Notification may use post, email, NBR's system, visible posting at premises or other specified means, using registered or prescribed alternative addresses. For electronic notice, receipt is the sending date; for posting, the posting date. Do not automatically extend that specific deeming rule to paper post. Retain the method and evidence, keep addresses current and then apply Article 85's deadline calculation.
The filing entity and compliance, finance, legal and governance teams.
Keep all addresses current and monitor the portal and email because the electronic sending date is the receipt date and the period runs from the following day under Article 85.
Counting from opening an email or applying the sending-date rule indiscriminately to all methods.
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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.