Requires repayment of amounts refunded or relieved without entitlement and provides for notice.
What should you do now?Identify the incorrect amount, notify the authority and track repayment.
What does this Article provide?
Requires repayment of amounts refunded or relieved without entitlement and provides for notice.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
What does the Article mean in plain language?
A mistaken refund or exemption must be repaid and notified under the procedure; lack of fault does not turn it into an entitlement.
Relevant to diplomatic bodies, travellers, duty-free sellers and mistaken refund recipients.
Identify the incorrect amount, notify the authority and track repayment.
How can this rule appear in practice?
If BHD 1,200 is refunded but entitlement is BHD 1,000, address the BHD 200 difference as repayable.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Hiding an overpayment within a later refund balance.
Related Articles
Returns, payment and refunds guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Identify the incorrect amount, notify the authority and track repayment.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Reference for refund cases and their supporting evidence.