Distinguishes annual and five-year elections and sets their duration, cancellation and re-election consequences.
What should you do now?Maintain an election register with Article, entities, start year, lock-in, deadline and internal approval.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Distinguishes annual and five-year elections and sets their duration, cancellation and re-election consequences.
This is a verified summary, not a substitute quotation. The complete official Arabic text is linked below and must be read with the Regulations and later decisions for a final decision.
What does the Article mean in plain language?
An election is a tax decision with multi-year consequences, not a clerical return checkbox.
The filing constituent entity, compliance and finance teams and Bahrain group members.
Maintain an election register with Article, entities, start year, lock-in, deadline and internal approval.
Cancelling a five-year election and assuming it can be remade the following year.
Related Articles
Before relying on the result
Is the Article enough on its own?
Usually not. The Decree-Law states the rule, the Regulations detail the computation or procedure and guidance explains application. Use all three for an obligation, amount or deadline.
Are OECD materials binding by themselves?
Not every international document is Bahrain legislation by itself. It is used within the Law's referrals or a competent adoption instrument, while current Bahrain legislation and decisions remain controlling.