Provides for an independent and impartial expert committee to hear Article 31 objections, with procedure governed by the Regulations and ministerial decision.
What should you do now?Read the committee decision and Regulations with Article 31 and prepare grounds and evidence addressing the challenged 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.
Provides for an independent and impartial expert committee to hear Article 31 objections, with procedure governed by the Regulations and ministerial decision.
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 committee is not an extension of NBR review; it is a separate objection stage with its own requirements, fee, deadline and ministerial decision.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
Read the committee decision and Regulations with Article 31 and prepare grounds and evidence addressing the challenged decision.
Resubmitting the review request unchanged without specific objection grounds.
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.
Official sources
Complete official Arabic text — 44 Articles.
Computational and procedural detail supporting the Article.
Official guidance connected to this Article's topic.
Establishment of the Tax Objections Committee.