Sets penalties for registration, return, payment, incorrect data, obstruction, failure to provide records and other breaches, using percentage or maximum caps by violation.
What should you do now?Prepare an incident sheet with conduct, date, amount, correction and Article, then test the correct cap and review route.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Sets penalties for registration, return, payment, incorrect data, obstruction, failure to provide records and other breaches, using percentage or maximum caps by violation.
This is a verified summary, not a substitute quotation. The complete official Arabic text is linked below and must be read with the Regulations and later decisions for a final decision.
What does the Article mean in plain language?
There is no single penalty for every error. Classify the conduct, tax impact, voluntary correction, delay and amount first.
Entities receiving an information request, assessment, penalty or NBR decision and their advisers.
Prepare an incident sheet with conduct, date, amount, correction and Article, then test the correct cap and review route.
Treating late-payment penalty as fixed or equating it with an incorrect-return penalty.
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Before relying on the result
Is the Article enough on its own?
Usually not. The Decree-Law states the rule, the Regulations detail the computation or procedure and guidance explains application. Use all three for an obligation, amount or deadline.
Are OECD materials binding by themselves?
Not every international document is Bahrain legislation by itself. It is used within the Law's referrals or a competent adoption instrument, while current Bahrain legislation and decisions remain controlling.