Article 40 permits the National Bureau for Revenue to delegate specific tasks to other entities. With the approval of the Minister of Finance, the Bureau may assign certain responsibilities outlined in Decree-Law No. 11 of 2024 to either governmental or non-governmental bodies. This flexibility allows the Bureau to leverage external expertise or resources for the efficient administration and implementation of the Domestic Minimum Top-Up Tax. However, the overarching authority for tax policy and enforcement remains with the Bureau, ensuring that any delegated functions continue to align with the core objectives of the 15% global minimum tax regime in Bahrain.