Requires public and private persons to provide information, permits treaty-based international exchange and protects confidentiality subject to specified disclosure grounds.
What should you do now?Verify scope, deadline and data owner and keep a register of what was supplied, its basis and recipient.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Requires public and private persons to provide information, permits treaty-based international exchange and protects confidentiality subject to specified disclosure 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?
A request may reach a non-taxpayer holding relevant information, while the Law restricts use and disclosure of obtained data.
Groups, advisers, tax agents and anyone reviewing powers, implementation and transition.
Verify scope, deadline and data owner and keep a register of what was supplied, its basis and recipient.
Rejecting a request merely because the recipient is not the filing entity.
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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.