This manual (Version 1.0, August 2026), issued by Bahrain's National Bureau for Revenue, explains how a Filing Constituent Entity completes its Domestic Minimum Top-up Tax obligations through the NBR online portal. It covers the Revenue Test Notification confirming the EUR 750 million consolidated revenue threshold, and the DMTT Tax Return's three sections: the Central Filing Notification, the Information Schedule uploaded in the OECD GIR XML schema, and the Tax Computation Schedule. It sets the filing deadline at 15 months from the end of the Reporting Fiscal Year and explains advance payments, Excess Tax Credits, corrections from previous years, and worked computation examples.