GTL Summary:

Article 38 establishes the regulatory framework for Tax Agents operating under the Bahrain DMTT. No person may act as a Tax Agent without obtaining a formal license from the National Bureau for Revenue and paying the required fees. The Bureau will determine the conditions for licensing, supervision, and renewal. Notably, pursuant to Paragraph C, the Filing Constituent Entity remains legally responsible for all its tax obligations, even if a licensed Tax Agent has been appointed. This ensures that while MNEs can seek professional assistance, the ultimate accountability for the 15% top-up tax remains with the multinational group itself.

Document Type: Tax Law Article
Law: DMTT Law (Decree Law No. 11 of 2024)
Article Number: 38
Country: 🇧🇭 Bahrain
Location: Chapter 7 - Final Provisions
Order: 38
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 7 - Final Provisions

Article 38 - Tax Agents

No person may act as a Tax Agent unless they have obtained a license from the Bureau and have paid the prescribed licensing fees. The Bureau shall issue a decision specifying the conditions and procedures for granting and renewing the license, the duration of its validity, and regulating the work of Tax Agents, including matters related to supervision, inspection, and accountability.

The Filing Constituent Entity remains responsible to the Bureau for all its tax obligations, despite appointing a Tax Agent on its behalf.

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