The Wales star could be hit by a club fine before he leaves White Hart Lane after failing to turn up for training two days running.
Villas-Boas said on Wednesday: "He is involved in a big transfer move to Real Madrid and in the end if it happens, we wish him all the best, but the fact that he hasn't turned up is not the correct behaviour.
"That is the position they (Bale and his representatives) chose to take and it's up to the club to decide if it's a fineable offence."
When quizzed further about the potential world-record transfer, Villas-Boas added: "It could happen very, very soon."
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