Allows reassessment for error and assessment where information or a return is missing, and permits revision of an earlier assessment when new facts emerge.
What should you do now?On receipt, separate computational error, missing evidence and new facts, then protect the Article 31 deadline.
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 reassessment for error and assessment where information or a return is missing, and permits revision of an earlier assessment when new facts emerge.
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?
Self-assessment does not finally close the period, but reassessment is not unlimited; the reason, new facts and election years must be examined.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
On receipt, separate computational error, missing evidence and new facts, then protect the Article 31 deadline.
Debating the amount while overlooking the notice date and dispute route.
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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.