Excludes specified categories, including government entities, international and non-profit organisations, pension funds, certain investment funds, real-estate investment vehicles and qualifying subsidiaries.
What should you do now?Identify entity type, ownership, activity and income source, then check whether a five-year election not to treat it as excluded has been made.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Excludes specified categories, including government entities, international and non-profit organisations, pension funds, certain investment funds, real-estate investment vehicles and qualifying subsidiaries.
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?
Exclusion does not make an entity invisible: its revenue may count under Article 3 and many procedural and enforcement provisions still apply. Subsidiary exclusions also depend on ownership and activity or income conditions.
MNE groups, Bahrain entities, joint ventures and tax and accounting teams.
Identify entity type, ownership, activity and income source, then check whether a five-year election not to treat it as excluded has been made.
Assuming every state-owned entity or fund is automatically exempt from every obligation.
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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.