NRA Refers VAT Evasion Cases Worth Over BHD 160,000 to Public Prosecution

Bahrain, 05 August, 2025 : The National Revenue Authority (NRA) has referred several VAT evasion cases to the Public Prosecution involving more than BHD 160,000.

The referrals are based on Clause (2) of Article (63) of the VAT Law, after it was found that certain VAT-registered entities collected VAT from customers and declared it, but failed to remit the amounts to the Authority within the legal timeframe of 120 days.

The NRA reaffirmed that such delays constitute VAT evasion, a punishable offense under Article (64) of the law, with penalties including imprisonment of up to five years and fines of up to three times the evaded amount. Legal entities may also face fines of up to six times the unpaid VAT.

Source: www.nbr.gov.bh