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May 15, 2026

Article 36 empowers specific employees to act as judicial officers for the enforcement of the Bahrain DMTT Law. These officers are appointed by the Minister of Justice in agreement with the Minister of Finance. They have the legal authority to investigate criminal acts and enforce the provisions of Decree-Law No. 11 of 2024 and its implementing decisions within their jurisdiction. Furthermore, pursuant to Paragraph B, these judicial officers are permitted to seek the assistance of public enforcement officers (police) when necessary to perform their duties. This ensures the National Bureau for Revenue has the necessary power to investigate and address tax-related crimes.

Chapter 6 - Criminal Responsibility

Article 36 - Judicial Obligations

Judicial Obligations employees appointed by a decision of the minister concerned with justice affairs in agreement with the Minister shall have the authority of judicial officers for the purpose of enforcing the provisions of this Law and its implementing decisions with respect to criminal acts that fall within their areas of jurisdiction and related to their duties. In cases of exercising Judicial Obligations, public enforcement officers may be sought if necessary.