Makes the return and final assessment or penalty decision enforceable instruments and allows court-ordered precautionary attachment where dissipation threatens collection.
What should you do now?Review the return before filing and, in dispute, assess payment or court relief while protecting deadlines.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Makes the return and final assessment or penalty decision enforceable instruments and allows court-ordered precautionary attachment where dissipation threatens collection.
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 entity's own return may itself support enforcement, and an appeal does not automatically suspend collection under Article 31.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
Review the return before filing and, in dispute, assess payment or court relief while protecting deadlines.
Assuming an objection automatically prevents enforcement or attachment.
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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.