Article 29 establishes the principle of joint liability for the payment of taxes and administrative fines. Under this provision, all Constituent Entities within the same MNE Group are jointly liable for the Tax Due and any fines imposed on their designated Filing Constituent Entity. Similarly, Joint Ventures and their subsidiaries share this liability. For flow-through entities that are not legal persons, joint liability extends to any non-natural person holding an ownership interest during the fiscal year. This ensures the Bahraini government can recover the 15% top-up tax from multiple sources within a multinational structure if necessary.