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

This Article authorises the Minister, after Cabinet approval, to set fees for Tax certificates, Tax Representative and Tax Agent licences, and Tax objections. Decision No. 33 of 2020 sets those fees, including BHD 50 for each decision or procedure under objection.

Who should read this?

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

Why does it matter?

The Article authorises fees; the current ministerial schedule determines the amount for the specific service.

Ministerial decisionBHD 50 objection feePer decision or procedure

Current text

The fees for issuing Tax certificates, licenses for Tax Representatives and Tax Agents, and the fees for submission of Tax objections shall be determined based on a decision issued by the Minister after the approval of the cabinet.

Application steps

  1. 1

    Identify the request or service.

  2. 2

    Check the applicable fee decision.

  3. 3

    For objections, count each decision or procedure charged separately.

Connected provisions

Direct legislative link

Law — Article (66)

Related Law Article (66)

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 (74)

Official ministerial decision

Decision No. 33 of 2020

Fees for certificates, licences and objections

Illustrative example by Madar

Objection covering three procedures

Where three distinct procedures are under objection, do not assume one filing fee covers the file; test BHD 50 for each procedure under the current Decision.

Questions to help you apply it

  • Which service and fee item apply?
  • How many decisions or procedures are included?