Bahrain Decree-Law No. 48/2018 Regarding Value Added Tax

VAT Law

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Amended by:

Bahrain Law No. 33/2021 dated 18/12/2021

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;