Bahrain Excise Tax Law Article 20 explained

Short answer

Sets ranges for filing and payment defaults and covers obstruction, failure to provide information and other breaches.

What should you do now?Identify the violation, date and amount before calculating a penalty.

Official legal text

Arabic text of Article 20

The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.

‌أ) فيما عدا حالات التهَرُّب الضريبي المنصوص عليها في المادة (26) من هذا القانون، تُفرض الغرامات الإدارية على كُلِّ مَن:

1) خالف أحكام الفقرة (أ) من المادة (14) من هذا القانون، وذلك بنسبة لا تقل عن (5%) ولا تزيد على (25%) من قيمة الضريبة التي كان يتعيَّن الإقرار بها.

2) امتنع عن سداد الضريبة المستحَقة خلال المدة التي تحدِّدها اللائحة بنسبة تعادل (5%) من قيمة الضريبة غير المسدَّدة عن كل شهر أو جزء منه لم تسدد عنه الضريبة.

‌ب) مع عدم الإخلال بأية جريمة ينص عليها أي قانون آخر، تُفرَض غرامة إدارية لا تزيد على خمسة آلاف دينار، على كُلِّ مَن:

1) منع أو أعاق موظفي الوزارة عن أداء واجباتهم الوظيفية.

2) امتنع عن تقديم المعلومات التي تطلبها الوزارة.

3) خالف أيَّ حكم آخر من أحكام القانون أو اللائحة.

Madar explanation

What does the Article mean in plain language?

Late filing can attract 5%–25% of tax that should have been declared. Late payment attracts 5% of unpaid tax for each month or part, while other breaches can reach BHD 5,000.

Who should read this?

Any registrant facing a violation or administrative-penalty decision.

Practical action

Identify the violation, date and amount before calculating a penalty.

Illustrative Madar example

How can this rule appear in practice?

Late filing and late payment require separate analysis; a penalty for one does not automatically resolve the other.

The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.

Common mistake to avoid

Using one penalty amount for every violation.

Complete picture

Go beyond the Article

Breaches, inspection and objections guide

Open the topic guide that combines Law, Regulations, procedure and examples in one flow.

Open practical guide

Important questions

Before relying on the result

Is this commentary enough for a final decision?

No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.

Why are several sources listed?

The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.

What is the first fact I need?

Identify the violation, date and amount before calculating a penalty.

References

Official sources and guidance

Official Arabic text of Excise Tax Law No. 40 of 2017

The binding source for the Arabic legal text displayed on this page.

NBR Excise Tax Guide

Used for operational context, terminology and examples; it does not replace legislation.

Official FAQ on administrative penalties and evasion

NBR classification of breaches, penalties, evasion cases and sanctions.

Article 20 — Administrative violations and penalties