Page 287 - Records of Bahrain (7) (ii)_Neat

Petroleum affairs 677

Article 9. - The Dlrsotors shall admlnlcter and enforoe this Deeres.
Ils shall oolleot the lnoome taxes duo and pay then promptly to tho Ruler,
When requeotsd, the Director shall deliver to the taxpayer a receipt
certifying the aiwount of Income taxes paid by the taxpayer and the year
or years for whloh suoh taxes Mere paid. The taxpayer's reoorde end bo.>ks,
upon tho request of the Director, ehall be made available for Inspection by
the Director and his psrsonnel when necessary for the purpose of carrying
out the provlalona of this Deoree.
Article 10, - Deolaretlona shell be confidential and shall not, without
the consent of the taxpayer, be open to examination or Inspection by any
person other than the Director and hla personnel. It shall be unlawful for
them, without such consent, to divulge or make known In any manner wnoUver
to any person ether than themselves the amount or particulars of Items of
any lnoomin&s or deduction or other Items eet forth or dlsolosed in an/
declaration or In the taxpayer's records and books, cr to permit any dec lent
tlon or copy thereof or an» record or book containing any abatreot or any
particulars thereof to be ooen or examined by any person other than them­
selves. Any offence against the foregoing provlalona ohall be punishable by
u fine not exceeding Ra. 1,500.
Articlo 11. - Any person who knowingly (a) falsifies the taxpayer's
records, or (b) wakes any false ntatement affecting any declaration or
certificate required for the purposes of this Decree shall be guilty of an
offence against thin Decree and on conviction ehall be liable to Imprison
merit, for a period not exceeding two ycaro or to « fine, or to both ouch
lioprlnoivnent and fine.
If the records of any taxpayer have been ao falsified or If any false
statement Lag been so n.ade affecting tho declaration or certificate of such
taxpayer by itny purser, for whoso conduct the taxpayer la legally reaponaiblt.,
toe taxpn/or also shall bo guilty or an offence against this Decree and on
convlation shall be liable to a fine.
Kxoepl at the request of the taxpayer no proneaullon ehall be Initiated
under this Articlo unless and until It haa been agreed by the taxpayer or
decided In accordance with the procedure established under Article 1? that
tho taxpayer's reoorde or tho ntalcaent affecting any declaration or certi­
ficate were or was false.
Artlole 11?. - The Director may, by order of the Ruler, enter into an
agreement with any taxpayer establishing the procedure for the settlement of
all or any disputes arising under thle Decree or concerning the amount of
income tax due or to be paid thereunder. Such disputes shall thereafter be
settled In accordance with the procedure ao established and the Courts shall
not have Jurisdiction In respect of them so long as tha agreement remains In
affect.
Article 13* - The provisions of the Bahrain Income Tax Decree, 195?,
shall not apply w 1 th"'***\™l*S~*™*T 31**—
December, 1951*'. ............... ............

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