GTL Summary:

Article 35 of Decree-Law No. 157 of 2024 establishes a strict confidentiality obligation for individuals involved in the administration of the Qualified Domestic Minimum Top-Up Tax. It imposes a significant administrative fine of five thousand Kuwaiti Dinars (KWD 5,000) on any person who discloses taxpayer information obtained through their official capacity. This penalty applies to personnel engaged in tax assessment, collection, or dispute resolution. The provision reinforces the protection of sensitive MNE data, with an explicit exception allowing for disclosures only in circumstances that are specifically permitted by other provisions of the law.