GTL Summary:

Article 30 allows the National Bureau for Revenue to approve requests for paying Tax Due or administrative fines in instalments. A Filing Constituent Entity must provide sufficient justification for such a request. However, the Bureau retains the right to revoke this approval if the entity fails to meet the specified payment deadlines or for any other reason deemed appropriate by the Bureau. The Executive Regulations will detail the specific rules, conditions, and controls for instalment plans, ensuring a balance between providing MNEs with financial flexibility and maintaining the timely collection of Bahrain's Domestic Minimum Top-Up Tax.

Document Type: Tax Law Article
Law: DMTT Law (Decree Law No. 11 of 2024)
Article Number: 30
Country: 🇧🇭 Bahrain
Location: Chapter 5 - Administrative Provisions and Dispute Resolution
Order: 30
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 5 - Administrative Provisions and Dispute Resolution

Article 30 - Payment of Tax and Administrative Fines in Instalments

The Bureau may approve the payment of the Tax Due or administrative fine in instalments at the request of the Filing Constituent Entity where sufficient reasons and justifications are available.

The Bureau withholds the right to revoke its approval of the request for the Tax Due or administrative fine instalments in case of failure to make payment within the specified deadlines or for any other reason deemed appropriate by the Bureau.

The Regulations shall prescribe the rules, conditions, and controls necessary to implement the provisions of this Article, including the cases in which the Bureau may revoke the payment in instalments of the Tax Due amount or imposed administrative fines.

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