GTL Summary:

Article 11 stipulates that any Top-up Tax due must be paid to the Federal Tax Authority in UAE Dirhams (AED). The payment must be settled by the Constituent Entity, Joint Venture, JV Subsidiary, or the appointed Domestic Designated Filing Entity. The deadline for payment coincides with the due date of the Top-up Tax Return, reinforcing the synchronization of reporting and settlement obligations for MNEs operating within the UAE.