If the offence is proved: imprisonment from 3 months to 5 years and a fine from one to three times the tax, or either penalty.
Review, objection and penalties
Know the route and deadline before choosing the action
This workflow builds an initial calendar from the event date, separates filing fees from disputed tax and shows statutory penalty boundaries without deciding that a breach or offence occurred. No name or reference number is requested, and inputs are neither stored nor sent.
Three boundaries that must stay separate
A review request is not a committee objection, and neither is a court claim. The filing fee is not payment of the disputed tax or fine, and court proceedings do not suspend collection unless the court orders otherwise.
This is an initial organisation tool, not legal advice. The type or validity of a notice and prior procedural steps may change the route; do not delay an action based on this output alone.
Administrative-penalty indicator
Show the statutory boundary — do not assume the NBR decision
An administrative penalty is imposed by an NBR decision, and the Law commonly says ‘up to’ an amount or percentage. The output is therefore a cap or indicator, not a final fine.
Article 28 boundary or indicator—
1% per month or part, capped at 70%. Current indicator: —%.
The voluntary-correction window matters
NBR FAQs state that no penalty applies where a correct amended return is filed within the original return deadline. Afterwards, the voluntary-correction cap may reach 20% under Article 28, but the amount remains subject to an NBR decision.
Boundary with tax evasion
No offence conclusion without examining intent and facts
Madar does not classify a user or event as criminal. Article 35 requires intentional conduct, and referral, trial and determination remain for the competent authorities.
The legal-person fine may reach twice the maximum; actual managers are subject to separate tests involving conduct, consent, concealment or gross negligence.
A repeat offence within 6 years of a final conviction doubles the penalty; the criminal case is time-barred after 10 years from the offence.
Settlement amount indicator
Settlement is discretionary and requires a written request — it is not automatic
Enter tax due only to display the statutory percentage and total cash amount. Acceptance and effect remain for the competent authority.
Settlement amount—Total including tax—
Verify the officer’s designation and jurisdiction
Article 2 of Decision No. 65 of 2026 designates the listed officers for offences under DMTT legislation and its implementing decisions, within their respective jurisdictions. The status does not automatically extend to every NBR employee. Verify identity, designation and the request’s scope, cooperate with lawful procedures and record documents inspected or seized.
Article 36 · judicial enforcement powersResponse file
Prepare grounds and evidence before pressing ‘submit’
The Regulations require the decision, applicant details, grounds, legal basis and supporting evidence. Payment of the disputed amount is not required for review or objection, but the filing fee is.
Preserve the notice as received and its NBR portal send date.
Identify every decision or procedure and its reference; the fee applies to each.
State distinct grounds and link each to legislation and evidence.
Upload clear supporting records and retain filing evidence.
Track the decision, deemed rejection and next deadline in one register.
If the Committee calls an oral hearing, notice is at least five days; attendance may be personal or through an agent.
Bahrain sources
Legislation first, then procedure guidance and current FAQs
This page presents Madar commentary and does not replace official text. If a shortened guidance formulation differs from the Law, the Law and the latest official FAQs control.
Judicial enforcement designation — Decision No. 65 of 2026Article 2 concerns DMTT. Published 13 August 2026; effective 14 August 2026.
Decree-Law No. 11 of 2024Articles 28–35: fines, liability, review, objection, court, evasion and settlement.
Executive Regulations — Decision No. 172 of 2024Articles 81–83, 85 and 86: instalments, applications, time computation and notices.
DMTT Administrative Procedures GuideNBR Guide v1.1, updated 2 July 2025; legislation remains the higher authority.
Review and objection fees — Decision No. 30 of 2025BHD 50 for review and BHD 100 for objection, per decision or procedure.