GTL Summary:

Article 37 grants the National Bureau for Revenue extensive rights to request information from public and private bodies in Bahrain for tax purposes. It also authorises the Bureau to exchange tax information with foreign countries under international agreements. Crucially, Paragraph C mandates strict confidentiality: Bureau employees must not disclose any obtained data except for authorised tax purposes, under court order, or with the owner's consent. This balance of information access and confidentiality is essential for the effective administration of the 15% Domestic Minimum Top-Up Tax and ensures Bahrain's compliance with international standards for tax transparency and information exchange.

Document Type: Tax Law Article
Law: DMTT Law (Decree Law No. 11 of 2024)
Article Number: 37
Country: 🇧🇭 Bahrain
Location: Chapter 7 - Final Provisions
Order: 37
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 7 - Final Provisions

Article 37 - The Bureau's Right to Request Information, Data and Documents

  1. All persons and public and private bodies in the Kingdom are required to provide the Bureau with the information, data, and documents it requests for the purposes of applying the Tax at both the local and international levels or for accountability procedures, within the period deemed appropriate by the Bureau.

  2. The Bureau may exchange information for Tax purposes as provided in this Law with tax authorities in countries with which the Kingdom has agreements, treaties, or international tax arrangements.

  3. The Bureau, its employees, and those responsible for implementing the provisions of this Law are obligated not to disclose any information, data, or documents obtained or accessed by virtue of their duties, whether during or after their service, except for the purpose for which access was granted, or if disclosure is requested by a court order in the Kingdom, or upon the request of a court, competent authority, or tax authority in a foreign country or jurisdiction pursuant to treaties or agreements to which the Kingdom is a party, or based on the consent of the data owner.

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