Requires deregistration where the revenue test fails for five consecutive years, Bahrain entities cease to exist or MNE status ends, generally within 30 days of the event.
What should you do now?Retain all five annual notifications and evidence the exit-event date before applying.
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 deregistration where the revenue test fails for five consecutive years, Bahrain entities cease to exist or MNE status ends, generally within 30 days of the event.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
What does the Article mean in plain language?
Deregistration cases include failing the revenue test for five consecutive years with annual notifications, no remaining covered Bahrain entities or JVs, loss of multinational status or another scope exit. Apply within 30 days; for five-year failure, count from the fifth-year notification. Outstanding amounts or obligations prevent approval under the provision. NBR's notice specifies the effective date and earlier obligations and record retention survive. Filing a request or ceasing activity alone is not effective deregistration.
The filing entity and compliance, finance, legal and governance teams.
Retain all five annual notifications and evidence the exit-event date before applying.
Self-deregistering after one low-revenue year or abandoning notifications while awaiting a decision.
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Before relying on the result
Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.