Bars a court claim to recover tax paid without due cause after five years from payment, subject to interruption including a refund application.
What should you do now?Maintain a schedule of each payment, its date, refund ground, application date and receipt evidence.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Bars a court claim to recover tax paid without due cause after five years from payment, subject to interruption including a refund application.
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 key date is payment, not merely discovery of the error. A refund application affects limitation but must be provable.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
Maintain a schedule of each payment, its date, refund ground, application date and receipt evidence.
Treating payments from different dates as having one limitation date.
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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.