Article 28 - Cases for Imposing Administrative Fines

Without prejudice to criminal liability, the Bureau may impose an administrative fine on anyone who commits any of the following acts:

1. Failure to apply for registration for tax purposes within the prescribed period, or applying for registration using incorrect information, provided that the imposed fine does not exceed one hundred thousand Bahraini Dinars.

2. Failure to submit the Tax Return or delaying its submission beyond the prescribed period, provided that the imposed fine does not exceed (30%) of the Tax amount that should have been declared.

3. Failure to pay the Tax or delaying its payment beyond the prescribed period, with a fine imposed at a rate of (1%) of the unpaid Tax Due amount or the unpaid advance payment for each month or part of a month for which the Tax remains unpaid after its due date, provided that the fine does not to exceed 70% of the Tax Due amount.

4. Submitting incorrect data in the Tax Return that led to the computation of a Tax amount less than what is due, provided that the imposed fine does not exceed (30%) of the Tax amount that should have been declared. The fine shall not exceed (20%) of the Tax amount that should have been declared in the case of voluntary submission of the correct amended Tax Return.

5. Submitting incorrect data in the Tax Return that does not result in underreporting the amount of Tax Due by virtue of this Law, the fine imposed in this case shall not exceed one thousand Bahraini Dinars.

Without prejudice to criminal liability, the Bureau may impose an administrative fine not exceeding fifty thousand Bahraini Dinars on all who commit any of the following acts:

1. Obstructing or hindering the work of the Bureau's employees or its representatives, or failing to provide the Bureau any data, information, records, or documents that are required to be provided to the Bureau or made accessible to it in order for the Bureau to perform its duties under this Law.

2. Failure to notify the Bureau of any changes to the registration application data or attachments to the Tax Return within the prescribed deadlines.

3. Failure to provide the data, documents, records, accounting books, financial statements, invoices, or materials requested by the Bureau or delaying their submission.

4. Failure to maintain records, accounting books, financial statements, invoices, and all documents and materials in a regular manner.

5. Violating any of the provisions of this Law, the Regulations, or the implementing decisions.

The administrative fine shall be imposed by a decision issued by the Bureau. The Bureau may publish a statement of the violation that has been proven to occur in the manner and method determined by the Bureau, provided that the publication does not occur until after the expiration of the Tax appeals period or the issuance of a final judgment confirming the violation, as applicable.