Allows the NBR to approve instalments for tax or penalties where sufficient grounds exist and to cancel the arrangement on default or other assessed grounds.
What should you do now?Submit a reasoned request supported by cash-flow evidence and a realistic plan and continue protecting other deadlines until decision.
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 approve instalments for tax or penalties where sufficient grounds exist and to cancel the arrangement on default or other assessed grounds.
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?
Instalments are discretionary, not an automatic deadline extension, and default consequences remain unless an arrangement is approved and observed.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
Submit a reasoned request supported by cash-flow evidence and a realistic plan and continue protecting other deadlines until decision.
Stopping payment merely because an instalment request was filed.
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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.