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

The NBR may assess VAT where the Taxable Person's calculation is proved incorrect. The assessment must rest on serious grounds drawn from the information and documents available.

Who should read this?

Taxable Persons, finance teams and advisers applying this Article to a Bahrain VAT position.

Why does it matter?

Examine an assessment's reasons, periods and evidence before choosing review or objection.

Serious groundsEvidence baseReview route

Current text

The Bureau has the right, in all cases, to estimate the amount of the Tax due if it is proven that the Tax is not properly calculated by the Taxable Person, and their estimate shall be based on valid reasons from the data and documents available to them. The Regulations shall specify the provisions, rules and procedures governing the application of the provisions of this Article.

Application steps

  1. 1

    Record notification date and assessed period.

  2. 2

    Match each difference to facts and legal grounds.

  3. 3

    Distinguish assessment review from a tax objection.

Connected provisions

Direct legislative link

Regulations — Article (92)

Related Regulations Article (92)

This provision supplies the linked rule or procedure needed to apply the Article correctly.

Open connected Article

Official guides and tools

Official text

Value Added Tax Law

Article (49)

Official FAQs

VAT assessment FAQs

Assessment and assessment review

Connected Madar tools

Connected Madar tools

Audit and Assessment Centre

Organise the evidence, decision and applicable review route.

Illustrative example by Madar

Sales difference in an assessment

A useful response schedule links each assessed difference to its Tax Period, invoice, evidence and legal basis instead of disputing only the total amount.

Questions to help you apply it

  • What supports each assessed difference?
  • Which procedure and deadline apply next?