GTL Summary:

Article 17 outlines the mandatory registration and deregistration procedures for MNEs subject to the Bahrain DMTT. The Filing Constituent Entity is responsible for registering with the National Bureau for Revenue as prescribed by the Regulations. The Bureau maintains the authority to designate filing entities, register entities based on its own assessment, and even require Excluded Entities to register. Registrants must also submit formal requests for deregistration when applicable. All procedures, including deadlines and amendment of registration info, must align with OECD Pillar Two standards to ensure a transparent and accurate database of taxable multinational entities within the Kingdom.

Document Type: Tax Law Article
Law: DMTT Law (Decree Law No. 11 of 2024)
Article Number: 17
Country: 🇧🇭 Bahrain
Location: Chapter 4 - Tax Procedures and Obligations
Order: 17
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 4 - Tax Procedures and Obligations

Article 17 - Registration and Deregistration Procedures

  1. The Filing Constituent Entity shall register with the Bureau in accordance with the rules, conditions and controls prescribed by the Regulations.

  2. The Bureau may, based on its assessment or available information, designate a Filing Constituent Entity, register any Constituent Entity located in the Kingdom or amend the registration information.

  3. The Bureau may require any Excluded Entity under the provisions of this Law to register for Tax.

  4. The Registrant shall submit a deregistration request to the Bureau in any of the cases prescribed in the Regulations. If the Registrant does not submit a deregistration request, the Bureau may, based on its assessment and available information, deregister the Registrant.

  5. The Regulations shall prescribe the rules, conditions and controls for the registration and deregistration procedures in a manner consistent with the Model Rules, administrative guidance and commentary issued by the Organisation for Economic Co-operation and Development (OECD).

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Article 16 - Corporate Restructuring and Transfer of Assets and Holding Structures
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