Requires written consent from represented entities and governs replacement within 30 days where the filing entity ceases, exits or changes location.
What should you do now?Retain all entity consents, a replacement plan and the date of every representation change.
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 written consent from represented entities and governs replacement within 30 days where the filing entity ceases, exits or changes location.
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?
Evidence the Filing Constituent Entity's appointment through written consent acceptable to NBR from the represented entities. If it ceases, leaves the group or is no longer in Bahrain, arrange a replacement and consent within 30 days. Other changes follow the prescribed route. From NBR's notified change date, the replacement assumes prior-year filing, payment and record responsibilities. Handover must include open periods, elections and balances, not merely portal access.
The filing entity and compliance, finance, legal and governance teams.
Retain all entity consents, a replacement plan and the date of every representation change.
Treating replacement as a fresh start that erases prior-year obligations.
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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.