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

VAT due on Supplies must be paid to the NBR with the Tax Return under the Regulations. Filing and payment are connected but separately evidenced steps.

Who should read this?

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

Why does it matter?

Electronic acceptance of a return does not prove that payment reached the tax account.

With the ReturnNet VATPayment evidence

Current text

The Taxable Person shall pay the Tax due to the Bureau accompanied by his Tax Return, and in accordance with the rules and procedures specified in the Regulations.

Application steps

  1. 1

    Confirm net VAT from the return.

  2. 2

    Arrange payment by the required deadline.

  3. 3

    Verify posting to the tax account and retain the receipt.

Connected provisions

Direct legislative link

Regulations — Article (63)

Related Regulations Article (63)

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 (50)

Official guide

VAT General Guide

Practical guidance relevant to the Article

Connected Madar tools

Connected Madar tools

Payment and Refund Centre

Review payment, credit, refund and set-off routes.

Illustrative example by Madar

Return filed but payment missing

Timely electronic filing does not cure late payment. The payment must also reach and appear in the tax account by the applicable deadline.

Questions to help you apply it

  • What is the net amount due?
  • Was payment received and allocated in time?