English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

A Taxable Person must correct a Return after finding an error. The normal route is an amended Return within 30 days of awareness and before NBR supervision or inspection begins; an error producing Net Tax due below BHD 5,000 may be corrected in the following Return.

Who should read this?

Return preparers, internal reviewers and tax and finance teams.

Why does it matter?

The correction method depends on the error's Net Tax effect, value, discovery date and NBR activity. An amended Return replaces the original in full.

30 days from awarenessBefore supervision or inspectionBelow BHD 5,000

Current text

Subject to the provisions of Article 28 of this Law, the Taxable Person shall be obliged to notify the Bureau if his Tax Return requires an amendment, and he shall make the necessary amendment to the return to rectify it, in accordance with the conditions, controls, rules and procedures specified by the Regulations.

Choose the correction route

  1. 1

    Document discovery date, cause and affected periods.

  2. 2

    Calculate the difference in Net Tax, not only transaction value.

  3. 3

    For an amended Return, show original and amended figures, differences and reason, and file within 30 days before NBR supervision starts.

  4. 4

    Where the error creates Net Tax due below BHD 5,000, check the following-Return correction route.

  5. 5

    Reconcile the complete Return because the amendment replaces the original.

Connected provisions

Direct legislative link

Regulations — Article (51)

Amendment of the Tax Return

It sets data, deadline, replacement effect and the below-BHD-5,000 route.

Open connected Article
Thematic link

Law — Article (28)

Adjustment of Supply value

A Return error must be distinguished from a valid later event adjusting Supply value.

Open connected Article

Official guides and tools

Official guide

VAT Return Modifications Manual

Correction routes and steps

Connected Madar tools

Connected Madar tools

VAT Return Centre

Check return deadlines, calculate net VAT from entered amounts, and identify a correction route.

Illustrative example by Madar

Error found after filing

If an error creates BHD 2,000 of Net Tax due, the business records when it became aware and tests the following-Return route. A larger amount or the start of NBR supervision changes the route and should not be treated as an ordinary next-period adjustment.

Questions to help you apply it

  • When was the error found, and has NBR supervision or inspection begun?
  • What is the precise Net Tax effect?
  • Is an amended Return required, or may the following Return be used?