Confirms that a penalty does not replace collection of the underlying tax.
What should you do now?Separate tax principal from penalties in liabilities and payments.
Arabic text of Article 21
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
يجب مع توقيع الغرامات الإدارية المنصوص عليها في المادة (20) من هذا القانون استيفاء قيمة الضريبة المستحَقة.
What does the Article mean in plain language?
A penalty does not replace the underlying tax. Both tax and penalty may be payable together with corrective obligations.
Any registrant facing a violation or administrative-penalty decision.
Separate tax principal from penalties in liabilities and payments.
How can this rule appear in practice?
Hypothetically, paying a BHD 100 penalty does not extinguish BHD 1,000 of underlying tax; track both balances.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating a penalty as a substitute for tax principal.
Related Articles
Breaches, inspection and objections guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore 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?
Separate tax principal from penalties in liabilities and payments.
Official sources and guidance
The binding source for the Arabic legal text displayed on this page.
Used for operational context, terminology and examples; it does not replace legislation.
NBR classification of breaches, penalties, evasion cases and sanctions.