Bahrain Decree-Law No. 48/2018 Regarding Value Added Tax
VAT Law
We, Hamad Bin Isa Al Khalifa, King of the Kingdom of Bahrain,
Pursuant to the perusal of the Constitution, in particular Article 38 thereof;
The Civil and Commercial Procedures Law, promulgated by Bahrain Decree-Law No. 12/1971, and its amendments;
The Penal Code promulgated by Bahrain Decree-Law No. 15/1976, and its amendments;
The Law of Commerce promulgated by Bahrain Decree-Law No. 7/1987, and its amendments;
Bahrain Decree-Law No. 10/1990 on the Control of Pearls and Valuable Stones, amended by Bahrain Decree-Law No. 65/2014;
The Civil Code promulgated by Bahrain Decree-Law No. 19/2001, as amended by Bahrain Law No. 27/2017;
The Commercial Companies Law promulgated by Bahrain Decree-Law No. 21/2001, and its amendments;
Bahrain Decree-Law No. 10/2002 on the Ratification of the Common Customs Law for the Arab States of the Gulf;
Bahrain Decree-Law No. 39/2002 on the Public Budget, and its amendments;
The Criminal Procedures Law, promulgated by Bahrain Decree-Law No. 46/2002, and its amendments;