Allows the NBR, with ministerial approval, to assign some functions to a government or non-government body.
What should you do now?When contacted by an assignee, verify authority, task scope and the approved submission channel.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Allows the NBR, with ministerial approval, to assign some functions to a government or non-government body.
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?
Another body may perform a specified function, but the assignment and its scope must be verified; it does not transfer all NBR powers.
Groups, advisers, tax agents and anyone reviewing powers, implementation and transition.
When contacted by an assignee, verify authority, task scope and the approved submission channel.
Treating any contractor or adviser as representing the NBR without clear authority.
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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.