The Classification of Business Activities Based on the International Standard Industrial Classification of All Economic Activities (ISIC - Revision 4), dated December 2019, is published by the National Bureau for Revenue (NBR) of Bahrain as a lookup reference rather than a narrative guide. It reproduces the ISIC Rev. 4 structure issued by the United Nations Economic and Social Council, organised into alphabetically coded Sections, two-digit Divisions, three-digit Groups and four-digit Classes, and lists every Section from Agriculture, forestry and fishing (Section A) to Activities of extraterritorial organizations and bodies (Section U). It notes that Bahrain's Commercial Registration portal (SIJILAT) mostly shows only Division and Group level detail, so the VAT payer is responsible for identifying the correct sub-level code from this document and entering the economic activity correctly on the VAT registration form.