TaxSavvyBH

Late VAT return or payment fine

I filed my VAT return 10 days late. What will NBR charge?

The situation

Late filing or payment can attract a fine of 5% to 25% of the tax to be declared or paid.

The law

  • Decree-Law No. 48 of 2018: administrative fines and evasion offences: Late registration fine up to BHD 10,000; late return or payment 5% to 25% of the tax; other breaches up to BHD 5,000; evasion is a crime

What it means for you

On BHD 3,900 of VAT, the fine could range from BHD 195 to BHD 975 depending on NBR's assessment. File and pay at once to limit exposure. Beyond 60 days it can become an evasion matter.

What to do

  1. File the return now.
  2. Pay the VAT.
  3. Check the portal for the fine.
  4. Fix your calendar.

We can do this for youVAT return filing and payment (quarterly or monthly): BHD 120

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