A taxable person in Bahrain must file a tax return for each tax period with the National Bureau of Revenue, no later than the last day of the month following the end of that period, whether or not it carried out any purchase, import or supply transaction during that period.

Length of the Tax Period

Article (35) of the Value Added Tax Law provides that the Executive Regulation determines the length of the tax period, subject to a minimum of one month:

The Regulations shall determine the tax period for which the Taxable Person must calculate and pay tax, provided it is not less than one month, and the start and end dates of this period may differ for each Taxable Person, as may the cases in which the tax period may be increased or decreased, whether by the Bureau or upon the Taxable Person's request.

The Deadline for Filing the Tax Return

Article (36) sets the maximum deadline for filing the return for each tax period:

The Taxable Person must submit a tax return to the Bureau for each tax period disclosing all import and supply transactions it carried out or received during that period, on the form prepared by the Bureau for this purpose, no later than the last day of the month following the end of the relevant tax period.

The same article also requires the return to be filed even if the taxable person made no purchase, import or supply transaction during the tax period. If the return is not filed on time, the Bureau has the right to estimate the tax for that period based on grounds it determines, without prejudice to the taxable person's criminal liability and the administrative fines prescribed by law.

Amending the Tax Return

If a taxable person discovers after filing its return that a correction is required, it must notify the Bureau and make the necessary amendment. Article (37) provides:

The Taxable Person must notify the Bureau if anything arises requiring an amendment to its tax return, and must make the necessary correction to the return in accordance with the conditions, rules and procedures set by the Regulations.

The Electronic System

The tax return, like registration applications, grievances, objections and payment of the net tax due, is submitted exclusively through the electronic system adopted by the National Bureau of Revenue.

Paying the Tax When Filing the Return

A taxable person's obligation is not limited to filing the return on time; it must also pay the tax due. Article (50) of the Law provides in this respect:

The Taxable Person must pay the amount due to the Bureau together with its tax return, in accordance with the rules and procedures set by the Regulations.

An amended return, once submitted in accordance with the prescribed conditions and deadlines, is treated as cancelling and replacing the original return, so that the taxable person's obligations from that date are based on it.

Legal References

For questions about your specific situation, you can ask the Bahrain Tax & Legislation Helper on Helpers, or consult a licensed chartered accountant.