Requires repayment of amounts refunded or relieved without entitlement as soon as the person knows, and provides for the Ministry's notice to repay.
What should you do now?Identify the incorrect amount, notify the authority and track repayment.
Arabic text of Article 39
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
استرداد الضريبة أو الإعفاء منها بطريق الخطأ
أ- يلتزم كل شخص استرد مبلغ الضريبة أو أعفى منها بشكل كلي أو جزئي عن طريق الخطأ، بسداد المبلغ المستحق عليه فور علمه بعدم استحقاقه للاسترداد أو الإعفاء.
ب- على الوزارة فور اكتشاف الاسترداد أو الإعفاء الخاطئ أن تقوم بإخطار المسجل بالطرق المقررة قانوناً بضرورة رد المبالغ التي استردها أو سداد المبالغ التي أعفي منها، دون وجه حق، خلال الأجل الذي تحدده له.
What does the Article mean in plain language?
A mistaken refund or exemption must be repaid as soon as the person knows it was not due, and the Ministry notifies a repayment deadline; lack of fault does not turn it into an entitlement.
Relevant to diplomatic bodies, travellers, duty-free sellers and mistaken refund recipients.
Identify the incorrect amount, notify the authority and track repayment.
How can this rule appear in practice?
If BHD 1,200 is refunded but entitlement is BHD 1,000, address the BHD 200 difference as repayable.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Hiding an overpayment within a later refund balance.
Related Articles
Returns, payment and refunds guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Identify the incorrect amount, notify the authority and track repayment.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Reference for refund cases and their supporting evidence.