Article 44 defines the entry into force of Decree-Law No. 11 of 2024. The Law is scheduled to become effective on 1 January 2025. Following its publication in the Official Gazette, the Prime Minister and relevant Ministers are tasked with enforcing its provisions across their respective capacities. This definitive start date signals when Multinational Enterprise Groups in scope must begin complying with the 15% Domestic Minimum Top-Up Tax requirements in Bahrain. The Article ensures that the legal mandate for DMTT is officially integrated into the Kingdom's regulatory landscape, marking the commencement of the Pillar Two global minimum tax era.