English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

An error that reduces or increases Net Tax requires an amended Return stating original and amended amounts, differences and reasons, filed within 30 days from awareness and before NBR supervision and inspection begins. It replaces the original and avoids administrative fines when timely. Net Tax due of less than BHD 5,000 may instead be corrected in the following period's Return.

Who should read this?

Return preparers, reviewers, internal control and anyone finding a post-filing error.

Why does it matter?

Route depends on amount and timing: the threshold is less than BHD 5,000, not up to BHD 5,000; the 30 days run from evidenced awareness, and commencement of supervision and inspection closes the condition in this Article.

30 days from awarenessBefore supervision and inspectionLess than BHD 5,000

Current text

A. Where an error is found in the Tax Return, resulting in a reduction or increase in the amount of the Net Tax, the Taxable Person shall, using the same mechanism for submitting a Tax Return, submit an amended Tax Return on a form prepared for this purpose by the Bureau. B. The amended Tax Return shall include, in addition to the information contained in the original Tax Return, a description of the amended amounts, the original amounts, the differences as a result and the reason for the adjustment. C. An amended Tax Return must be submitted within thirty days from the date the Taxable Person became aware of the error in his Tax Return and prior to the Bureau commencing supervision and inspection procedures. D. The amended Tax Return shall rescind the original Tax Return and shall be a substitute to it. E. Administrative fines shall not be imposed on a Taxable Person upon submission of an amended Tax Return where the amended Tax Return was submitted within the period prescribed in this Article. F. Notwithstanding the provision of Paragraph A of this Article, a Taxable Person may correct any error resulting in Net Tax due of less than five thousand Dinars through its Tax Return for the Tax Period following the original Tax Period. Invoice and similar documents

When a Return error is found

  1. 1

    Record when and how the error became known.

  2. 2

    Recalculate Net Tax and direction of the error.

  3. 3

    For Net Tax due below BHD 5,000, assess correction in the following Return.

  4. 4

    At BHD 5,000 or more, or where the exception does not fit, prepare an amended Return.

  5. 5

    State original, amended, difference and reason.

  6. 6

    File within 30 days and before NBR supervision and inspection.

Connected provisions

Direct legislative link

Law — Article (37)

Amendment of a Tax Return

The Law requires notice and correction; this Article sets time, content and effect.

Open connected Article
Direct legislative link

Regulations — Article (49)

Return data

The amended Return repeats original data and adds differences and reasons.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (51)

Official guide

VAT Return Filing Manual — Version 1.2

Period, Return and amendment

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

BHD 4,999 is not BHD 5,000

Net Tax due of BHD 4,999 may be assessed for correction in the following Return. BHD 5,000 exactly is not less than BHD 5,000 and therefore does not fall within that exception.

Questions to help you apply it

  • When was the error known?
  • Has NBR supervision or inspection begun?
  • What Net Tax due results?
  • Is it below BHD 5,000 or at least BHD 5,000?
  • Are the differences and reason documented?