GTL Summary:

Defines post, email, and the electronic system as official methods for the Bureau to notify taxpayers of decisions and procedures.

Document Type: ERS - Executive Regulations
Law: DMTT Law (Decree Law No. 11 of 2024)
Decision Number: executive-regulations-172-article-86
Year: 2024
Country: 🇧🇭 Bahrain
Official Name: Article 86 - Means of Notification
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 8 - Administrative Procedures

Article 86 - Means of Notification

  1. The Bureau shall notify any person or his Tax Agent of tax decisions made and procedures instigated by the Bureau using one of the following methods, sent to the addresses registered with the Bureau:

    1. Post.

    2. Email.

    3. The Bureau's electronic system.

    4. Posting in a visible location at its premises.

    5. Any other means specified by the Bureau.

  2. The address for notifying a person which does not have an address registered with the Bureau shall be his place of business in the Kingdom as included in his commercial registration or any other address available to the Bureau.

  3. The date of receipt of the notification shall be the same as the date it is sent by the Bureau to the Filing Constituent Entity or its Tax Agent or any other person for notifications sent by electronic means. Additionally, the date of receipt of the notification carried out in accordance with Clause 4 of Paragraph A of this Article shall be deemed to be the date of posting.

Fast-loading version for search engines - Click here for the interactive version