GTL Summary:

Rules for reassessing tax if returns contain errors or if the Bureau determines an assessment based on facts and circumstances is necessary.

Document Type: ERS - Executive Regulations
Law: DMTT Law (Decree Law No. 11 of 2024)
Decision Number: executive-regulations-172-article-79
Year: 2024
Country: 🇧🇭 Bahrain
Official Name: Article 79 - Assessment of Tax Due
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 8 - Administrative Procedures

Article 79 - Assessment of Tax Due

  1. The Bureau shall issue its decision to reassess the amount of Tax Due in accordance with the provision of Paragraph B of Article 27 of the Law, based on the Tax Audit results as per Article 78 of these Regulations if it is found that a Tax Return or an amended Tax Return submitted by the Filing Constituent Entity contains an error.

  2. The Bureau shall issue its decision to assess the amount of Tax Due in accordance with the provision of Paragraph E of Article 27 of the Law which shall take into account the relevant facts and circumstances and include the amount it deems appropriate in order to arrive at the amount of Tax Due.

  3. For the purposes of applying the provisions of Paragraphs A and B of this Article, the assessment of Tax Due decision shall include at least all of the following:

    1. Name of the Filing Constituent Entity.

    2. Identification number for tax purposes.

    3. Date of the decision issuance.

    4. Amount of Tax Due to the Bureau after the assessment or reassessment.

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