GTL Summary:

Article 39 addresses the administrative fees associated with the Bahrain DMTT. It stipulates that fees for various services provided by the National Bureau for Revenue, including the issuance of certificates and licenses, will be determined by a decision from the Minister. This decision requires prior approval from the Cabinet. These fees are separate from the actual tax due and cover the operational costs of administering the Domestic Minimum Top-Up Tax framework. MNEs should be aware that compliance involve both the 15% top-up tax and these secondary administrative costs as prescribed under Decree-Law No. 11 of 2024.