Article 38 establishes the regulatory framework for Tax Agents operating under the Bahrain DMTT. No person may act as a Tax Agent without obtaining a formal license from the National Bureau for Revenue and paying the required fees. The Bureau will determine the conditions for licensing, supervision, and renewal. Notably, pursuant to Paragraph C, the Filing Constituent Entity remains legally responsible for all its tax obligations, even if a licensed Tax Agent has been appointed. This ensures that while MNEs can seek professional assistance, the ultimate accountability for the 15% top-up tax remains with the multinational group itself.