Bahrain: VAT assessment process and appeals procedures (FAQs)

Bahrain: VAT assessment process and appeals procedures

The National Bureau for Revenue (NBR) updated a list of “frequently asked questions” (FAQs) concerning value added tax (VAT) assessments and appeals.


Related content

The FAQs include a new section about the assessment review and appeal process.

  • In general, the VAT assessment is a process initiated by the tax authority, and can result in an assessment of VAT and imposition of penalties. 
  • Once an assessment is made, there is an opportunity to request a review by the Reviews and Appeals Section at the NBR. This review request must be made within 15 days of the assessment notification and generally is to be completed within 30 days.
  • An appeal of this decision can be made to the VAT appeals review committee. Unlike an assessment review request, the appellant is required to pay the fees for an appeal together with any VAT and penalties assessed by the NBR prior to submitting the appeal.

Read an August 2020 report [PDF 245 KB] prepared by the KPMG member firm in Bahrain 

© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal