English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
Regulations Chapters Seventeen to Twenty do not apply to military forces and security bodies operating in Bahrain. Other provisions must also preserve the necessary confidentiality of those bodies' affairs.
Military and security bodies, their suppliers and Tax-file teams.
This is a defined chapter and confidentiality exception, not a blanket VAT exemption for all purchases or Supplies. Identify the excluded provision precisely and apply remaining rules with necessary secrecy.
Current text
Define the exception
- 1
Confirm the body is covered.
- 2
Identify Article and chapter sought to be excluded.
- 3
Confirm it lies in Chapters 17–20.
- 4
Do not infer exemption or zero rate from this rule alone.
- 5
Apply remaining duties with confidentiality controls.
- 6
Document basis for restricted information.
Connected provisions
Official guides and tools
Connected Madar tools
Equipment sold to a security body
A supplier cannot automatically exempt the sale under Article 112. The VAT rate is determined under the specific rate or exemption provisions; Article 112 controls specified chapter exclusions and confidentiality.
Questions to help you apply it
- Covered body?
- Which chapter?
- Confidentiality or Supply exemption?
- Which Article sets rate?