English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
This Article sets administrative-penalty categories and ranges, including 5%–25% for delay up to 60 days, up to BHD 10,000 for the specified late-registration case, monthly 2.5%–5% for certain VAT shortfalls, and up to BHD 5,000 for listed procedural breaches. Evasion cases are excluded: continued failure to register, file or pay sixty days after these periods is evasion under Article (63), with criminal penalties under Article (64).
All Taxable Persons and those responsible for registration, Returns, invoices and cooperation with the NBR.
Penalty amount depends on the statutory category, base, duration and official decision; separate it from the underlying VAT.
Current text
Application steps
- 1
Classify the alleged breach under the relevant provision.
- 2
Identify the correct base and period, not total sales by default.
- 3
Address the underlying obligation and preserve grievance rights.
Connected provisions
Law — Article (62)
Grievance against a penaltySets the route for reviewing a penalty decision once issued.
Open connected ArticleLaw — Article (63)
Tax evasionThis Article excludes evasion cases; continued failure to register, file or pay sixty days after the periods set here is evasion, punishable under Article (64).
Open connected ArticleOfficial guides and tools
Connected Madar tools
Late payment
The percentage band is applied to the VAT that should have been paid, not to gross sales. The exact category, period and official decision must be identified first.
Questions to help you apply it
- Which penalty category applies?
- What base and period are established?
- Has a decision been issued?