GTL Summary:

Article 34 establishes the statute of limitations for tax-related claims under the Bahrain DMTT framework. Specifically, any claim for a refund of taxes paid wrongfully must be submitted within five years from the actual date of payment. After this five-year period, such claims will no longer be considered. The Article also clarifies that this period can be interrupted by any cause recognised under the Civil Law for interrupting the statute of limitations, or by the formal submission of a refund request. This provision provides legal certainty for both the National Bureau for Revenue and multinational enterprises regarding refund timelines.