Allows recovery of tax overpaid or refundable under the Regulations and requires the NBR to decide the request under prescribed procedures.
What should you do now?Reconcile payments to final tax and identify the cause, period and supporting documents before applying.
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 recovery of tax overpaid or refundable under the Regulations and requires the NBR to decide the request under prescribed procedures.
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 overpayment is not automatically repaid; an application, evidence and reconciliation are required.
The filing constituent entity, compliance and finance teams and Bahrain group members.
Reconcile payments to final tax and identify the cause, period and supporting documents before applying.
Treating every credit balance as immediately refundable.
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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.