Bahrain Opens Advance Payment Window for DMTT – Key Compliance Insights Inside
The National Bureau for Revenue (NBR) has launched the online form for advance payments under the Domestic Minimum Top-up Tax (DMTT) regime, marking a pivotal compliance milestone under Decree-Law No. (11) of 2024.
In our latest update, we break down:
• The new Advance Payment Manual and updated Administrative Guide
• Eligibility for exclusions (Transitional Safe Harbour, De Minimis, Initial Phase)
• Documentation obligations under the Executive Regulations
• Treatment of loss-making entities with zero tax liability
• Clarification on estimation methodologies and payment deadlines
• Why 31 August 2025 is the key due date, and why action before 28 August is prudent
The National Bureau for Revenue (NBR) has launched the online form for advance payments under the Domestic Minimum Top-up Tax (DMTT) regime, marking a pivotal compliance milestone under Decree-Law No. (11) of 2024.
In our latest update, we break down:
• The new Advance Payment Manual and updated Administrative Guide
• Eligibility for exclusions (Transitional Safe Harbour, De Minimis, Initial Phase)
• Documentation obligations under the Executive Regulations
• Treatment of loss-making entities with zero tax liability
• Clarification on estimation methodologies and payment deadlines
• Why 31 August 2025 is the key due date, and why action before 28 August is prudent