Allows the NBR to audit returns or compliance and request information, explanations and documents from any related party.
What should you do now?Appoint a response team and track each request, deadline, data source and review before submission.
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 the NBR to audit returns or compliance and request information, explanations and documents from any related party.
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?
The request is not confined to the filing entity; it may reach related parties holding relevant evidence.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
Appoint a response team and track each request, deadline, data source and review before submission.
Sending an unstructured data dump without mapping it to the NBR's question.
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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.