English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

Designated officers have judicial-officer powers for VAT offences, including inspection, recording violations and precautionary closure within the Law. Prior Public Prosecution approval is required for residential premises.

Who should read this?

Taxable Persons, finance teams and advisers applying this Article to a Bahrain VAT position.

Why does it matter?

Cooperate within the authorised process, document access and records supplied, and respect the additional residential-premises safeguard.

Judicial powersInspection recordResidential safeguard

Current text

Employees appointed by a decision of the minister concerned with justice affairs, in agreement with the Minister, shall have judicial officer status in respect of the implementation of the provisions of this Law and related implementing decisions with respect to criminal acts that fall within their area of expertise and relating to their duties. For this purpose, their inspections shall include factories, warehouses, shops, establishments, and others, where activities related to the Supply or import of taxable Goods or Services are carried out, and they shall be permitted to close the premises on a precautionary basis, record violations and prepare necessary reports. Where the place is intended for residential use, prior consent from the Public Prosecution is necessary. In cases of control, members of the Public Authority assistance may be sought if necessary.

Application steps

  1. 1

    Verify the officer's identity and capacity.

  2. 2

    Record inspection scope and documents supplied.

  3. 3

    Avoid obstruction and obtain legal assistance where needed.

Connected provisions

Direct legislative link

Regulations — Article (91)

Related Regulations Article (91)

This provision supplies the linked rule or procedure needed to apply the Article correctly.

Open connected Article

Official guides and tools

Official text

Value Added Tax Law

Article (59)

Official guide

VAT General Guide

Practical guidance relevant to the Article

Connected Madar tools

Connected Madar tools

Audit and Assessment Centre

Organise the evidence, decision and applicable review route.

Illustrative example by Madar

Documents requested during inspection

Provide an organised copy set and keep a log of what was delivered and when, without altering records; residential premises carry the additional prosecution-approval safeguard.

Questions to help you apply it

  • Who is conducting the procedure and under what authority?
  • Are residential premises involved?