Lists intentional evasion acts, imprisonment and fines, entity and management liability in specified cases, repeat offending, limitation, prosecution request and settlement.
What should you do now?On a concern, preserve evidence, stop undocumented changes, involve specialist counsel and distinguish voluntary correction from any criminal admission or communication.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Lists intentional evasion acts, imprisonment and fines, entity and management liability in specified cases, repeat offending, limitation, prosecution request and settlement.
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?
Intent is central to evasion, but covered conduct spans registration, filing, payment, information, concealment and destruction. Liability may extend to the entity and effective managers where conditions are met.
Boards, managers, compliance teams and anyone handling records, returns or information.
On a concern, preserve evidence, stop undocumented changes, involve specialist counsel and distinguish voluntary correction from any criminal admission or communication.
Calling every error evasion, or conversely assuming an administrative penalty prevents criminal liability.
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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.