GTL Summary:

Requires liquidators and bankruptcy trustees managing taxpayers to assume the Filing Entity's obligations and notify the Bureau.

Document Type: ERS - Executive Regulations
Law: DMTT Law (Decree Law No. 11 of 2024)
Decision Number: executive-regulations-172-article-88
Year: 2024
Country: 🇧🇭 Bahrain
Official Name: Article 88 - Legal Representative
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 8 - Administrative Procedures

Article 88 - Legal Representative

  1. A liquidator, bankruptcy trustee, legal guardian or any other person appointed pursuant to the relevant laws of the Kingdom to manage the affairs of the Filing Constituent Entity shall fulfil the obligations of a Filing Constituent Entity stipulated in the Law and these Regulations.

  2. The person referred to in Paragraph A of this Article shall, within 30 days of appointment, submit a notification to the Bureau in the manner prescribed for this purpose, and shall provide the Bureau with all of the following:

    1. The person's name, identity, email and address.

    2. The name and address of the Filing Constituent Entity it represents.

    3. Documentation substantiating the appointment.

    4. The duration of the appointment or the period prescribed for conducting the person's duties in representing the Filing Constituent Entity.

  3. The Bureau may request additional information as deemed necessary from the person referred to in Paragraph A of this Article, from the Filing Constituent Entity where available, or from any other person in relation to the appointment.

  4. The Bureau shall notify the person referred to in Paragraph A of this Article of the date on which it approved that person's appointment to fulfil the obligations of the Filing Constituent Entity.

  5. When the appointment referred to in Paragraph A of this Article is complete, the person shall notify the Bureau, in the manner prescribed for this purpose, no later than 30 days after the date of completion.

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