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Excise breaches, inspection and objections

From a simple delay to suspected evasion: classify the event, protect the deadline, assemble evidence and know when review, grievance or settlement applies.

Start with the eventOfficial FAQs
Last checked: 29 August 2026Law, Regulations and official FAQs
Before you begin

How should you use the Breaches & Objections Centre?

Use it when discovering a delay or breach, during inspection, after an assessment or penalty, or where evasion risk appears. Start with the event, not the amount.

When should you use it?

Immediately on discovery and before altering records, and after receiving a decision so a review or grievance deadline is not missed.

Quick example

A business receives a penalty and wants to challenge it. The Centre identifies review first, then separates grievance, deadline and evidence.

What will you get?

An initial classification, urgent action, deadline to protect, evidence list and links to Articles and official sources.

Do not enter the business name, decision number or tax account. The Centre does not file a request or determine liability.

Madar tool

Breach route and urgent-action finder

Choose the closest event. The tool does not calculate a final penalty; it prevents route and deadline confusion.

1

What happened?

Choose one description. If several events occurred, check each separately.

The result starts with the event

The tool will not request a penalty amount or decision data; it routes the issue and does not determine the case.

The tool does not establish a breach or evasion, calculate a final penalty, or submit a review or grievance. Current legislation, the formal decision and case facts prevail.

Administrative penalties

Numbers do not work alone — identify the breach first

A penalty does not replace tax, a cap is not automatic, and repetition has separate conditions.

5%–25%

Late return

Of tax that should have been declared. The range does not automatically establish a specific percentage.

5%

Late payment

Of unpaid tax for each month or part, while the underlying tax remains due.

5,000 د.ب

Other breaches

Maximum for other breaches of the Law, Regulations or decisions; not a fixed amount.

3 سنوات

Repeated breach

Repetition of the same breach may permit doubling, licence suspension up to six months, or both.

Control and inspection

Cooperation does not mean uncontrolled disclosure

Enable the authorised officer within legal powers and control records and submissions. Residential premises have specific protection requiring prescribed authorisation.

  1. 01

    Confirm the officer's authority and the request scope.

  2. 02

    Appoint one contact and log questions, submissions and dates.

  3. 03

    Freeze a copy of records and stock as they stood when inspection began.

  4. 04

    Connect each movement to an invoice, declaration, permit or stock record.

  5. 05

    Do not destroy, alter or create retrospective documents.

After an assessment or decision

Review is not grievance — each stage has its own clock

Fix the notice date before any correspondence. Assessment review is an NBR-published procedure, while grievance against an administrative penalty is governed by Law Article 24; FAQs do not replace the statutory text.

0130 days

Assessment review request

Filed through the NBR portal from notice. No payment or fee is required. Include the decision, reasons, legal basis and evidence.

0260 + 60

Review decision

The section responds within 60 days and may extend by another 60 days. No response within the published period is deemed refusal.

0330 days

Administrative-penalty grievance

Law Article 24 requires a grievance against an administrative-penalty decision within 30 days of notice. This statutory route is distinct from assessment review.

0415 days

Penalty-grievance decision

The administrative-penalty grievance is decided within 15 days. Expiry without notice is deemed rejection and starts the court-challenge period.

057 days

Movement-permit exception

Refusal of a suspended-movement permit has a published seven-day grievance period from notice.

0630 days

Court challenge

From notice of grievance rejection or the date it is deemed rejected, before the competent court.

Criminal-law alert

Do not treat suspected evasion as an ordinary administrative breach

Criminal character requires exact testing against Article 26 elements, including intent where required. This list raises an alert and does not establish guilt.

1

Bringing goods into or out of Bahrain, or attempting to do so, without full tax payment.

2

Producing, processing, possessing, storing, moving or receiving untaxed goods with intent to evade.

3

Using false, forged or artificial documents, returns, records or stamps to evade or obtain an undue refund.

4

Importing, producing or holding goods under suspension without required registration.

1 month–1 yearImprisonment range
1×–2× taxCriminal fine range
Double fineCorporate liability where conditions apply
Official sources

Legislation and procedure in their proper roles

Official source

Excise Tax Law

Articles 19–30 on control, penalties, evasion, sanctions and settlement.

Official source

Excise legal package

Published Regulations, decisions and amendments.

Official source

Administrative penalties and evasion

Official classification of breaches, evasion and sanctions.

Official source

Assessment review request

Eligible assessments, deadlines, information and portal process.

Official source

Grievance against decisions

Decisions, deadlines, form, official channel and court challenge.

Official source

Settlement of evasion offences

Timing, process, required amounts and effect of settlement.

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