This administrative guide (Version 1.1, July 2025), published by the National Bureau for Revenue (NBR) of Bahrain, outlines the operational compliance procedures for the Domestic Minimum Top-up Tax (DMTT) under Decree-Law No. 11 of 2024. It details the administrative lifecycle for in-scope Multinational Enterprises (MNEs) and Joint Ventures, covering mandatory registration (within 120 days of the fiscal year-end), deregistration criteria, and the appointment and responsibilities of a Filing Constituent Entity. Additionally, the guide explains the rules for annual and five-year statutory elections, the quarterly calculation mechanics for advance tax payments (Prior Year vs. Current Year methods), 5-to-10-year record retention durations, audit and self-assessment correction procedures, and the multi-tiered tax dispute resolution framework, concluding with a comprehensive schedule of administrative fines and criminal penalties for tax evasion.