GTL Summary:

Article 27 describes the process for assessing the Tax Due. While the Filing Constituent Entity initially self-assesses the tax according to Article 9, the National Bureau for Revenue retains the power to reassess the amount if errors are found in a return. Pursuant to Paragraph D, the Bureau may adjust an assessment if new facts or circumstances emerge that were previously unavailable. Furthermore, if a return is not submitted or if information is inadequate, the Bureau can independently assess the tax. These powers are subject to the procedural rules and controls specified in the Executive Regulations and Article 20.

Document Type: Tax Law Article
Law: DMTT Law (Decree Law No. 11 of 2024)
Article Number: 27
Country: 🇧🇭 Bahrain
Location: Chapter 5 - Administrative Provisions and Dispute Resolution
Order: 27
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 5 - Administrative Provisions and Dispute Resolution

Article 27 - Assessment of Tax Due

  1. The Filing Constituent Entity shall assess the Tax Due for the Fiscal Year in accordance with the provisions of Article 9 of this Law.

  2. Without prejudice to any criminal liability or administrative fines stipulated in this Law, the Bureau may reassess the amount of Tax Due based on the facts and circumstances available to the Bureau, if it is found that a Tax Return or an amended Tax Return submitted by the Filing Constituent Entity contains an error.

  3. The Bureau may not reassess the Tax Due for a Fiscal Year for which the Tax Due has previously been assessed pursuant to Paragraph B of this Article.

  4. Notwithstanding the provisions of Paragraph C of this Article, the Bureau may adjust the assessment of the Tax Due for a Fiscal Year that has previously been assessed if it becomes aware of facts and circumstances that were not available at the time of the prior assessment, subject to the provisions of Article 20.

  5. Without prejudice to any criminal liability or administrative fines stipulated in this Law, the Bureau may assess the Tax if adequate information is not provided to support the Tax Return or if a Filing Constituent Entity does not submit a Tax Return within the deadline specified in the Regulations.

  6. The Regulations shall prescribe the rules and controls necessary for the application of this Article.

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