GTL Summary:

Triggers the Excess Negative Tax Expense Procedure if the jurisdictional Additional Tax Rate exceeds the Minimum Rate.

Document Type: ERS - Executive Regulations
Law: DMTT Law (Decree Law No. 11 of 2024)
Decision Number: executive-regulations-172-article-45
Year: 2024
Country: 🇧🇭 Bahrain
Official Name: Article 45 - Additional Tax Rate
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 6 - Tax Computation

Article 45 - Additional Tax Rate

Where the Additional Tax Rate calculated in accordance with Paragraph A of Article 9 of the Law for Constituent Entities located in the Kingdom which are part of the same Multinational Enterprise Group, exceeds the Minimum Rate, a Filing Constituent Entity shall apply the Excess Negative Tax Expense Procedure included in Article 52 of these Regulations.

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