Article 3 defines the scope of the Domestic Minimum Top-Up Tax, targeting Multinational Enterprise Groups that meet specific revenue thresholds. Pursuant to Paragraph C, the Revenue Test is met if an MNE Group reports annual revenue of EUR 750 million or more in at least two of the four preceding fiscal years. The tax is payable by a Filing Constituent Entity on behalf of entities, joint ventures, and subsidiaries located in Bahrain. Additionally, Article 3 mandates the payment of Additional Current Tax and Additional Tax for Permanent Differences, as calculated under the specific provisions of Article 9, to ensure comprehensive tax coverage.