Triggers the excess negative tax expense procedure where the calculated top-up percentage exceeds the minimum rate.
What should you do now?Investigate why the percentage exceeds the minimum before creating the negative-tax-expense carryforward.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Triggers the excess negative tax expense procedure where the calculated top-up percentage exceeds the minimum rate.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
Arabic text of Article 45
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
Show the Article as published (Arabic)
نسبة الضريبة الإضافية
إذا تجاوزت نسبة الضريبة الإضافية المحسوبة وفقًا للفقرة (أ) من المادة (9) من القانون نسبة الحد الأدنى وذلك للكيانات المشاركة التي تقع في المملكة والتي تكون جزءًا من ذات مجموعة المشاريع متعددة الجنسيات، يجب على الكیان المشارك المكلف بالإقرار تطبيق إجراء المصروفات الضريبية السلبية الفائضة على النحو الوارد في المادة (52) من هذه اللائحة.
Source: Executive Regulations issued by Decision No. 172 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
Where the Additional Tax Rate exceeds the Minimum Rate, apply Article 52's Excess Negative Tax Expense Procedure. Do not solve this by manually capping the rate or removing a negative sign. Establish the source of negative Adjusted Covered Taxes, create the required carry-forward and track its later use separately from the ordinary computation.
Tax, accounting and financial-modelling teams responsible for the final computation.
Investigate why the percentage exceeds the minimum before creating the negative-tax-expense carryforward.
Manually capping the rate at 15% without recording the negative-tax consequence.
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Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.