Article 22 establishes the payment obligations for the Domestic Minimum Top-Up Tax in Bahrain. The Filing Constituent Entity is responsible for paying the total Tax Due for the fiscal year to the National Bureau for Revenue. Payment is structured through a combination of advance payments during the current fiscal year and one or more instalment payments during the subsequent year. The specific rules, procedures, and strict deadlines for these payments will be detailed in the Executive Regulations. This dual-payment structure ensures a consistent flow of tax revenue and aligns with the administrative requirements for large multinational enterprise compliance.