Article 23 provides the mechanism for a Filing Constituent Entity to request a Tax Refund from the National Bureau for Revenue. Refunds may be sought if the entity has paid an amount exceeding its actual Tax Due or under other specific conditions defined by the Regulations. The Bureau is responsible for reviewing and deciding on these requests based on the rules and controls established in the Executive Regulations. This ensures that MNEs have a clear legal path to recover overpayments, maintaining fairness and accuracy in the administration of the 15% Domestic Minimum Top-Up Tax in Bahrain.