GTL Summary:

This section of Ministerial Decision No. 55 of 2025 serves as the formal preamble, establishing the legal basis for the Executive Regulations. It cites the authority derived from Decree-Law No. 157 of 2024 concerning the tax on Multinational Enterprise Groups (DMTT Law), particularly Article 22 thereof. The Minister of Finance, having reviewed relevant laws including the Income Tax Decree No. 3 of 1955, officially decrees the issuance of these attached regulations. The decision mandates its publication in the Official Gazette and enforcement by competent authorities, effective immediately.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-0-promulgation
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Promulgation Articles
Last updated at: 2026-02-23 12:13:40 UTC

This is not an Official Translation

Executive Regulations (ER) to the Tax Law on Multinational Enterprises (MNEs) Group Issued by Decree Law No. 157 of 2024 (DMTT Law)

Ministerial Decision No. 55 of 2025

Issued on 29 June 2025 (Published on 30 June 2025)

Ministerial Decision No. 55 of 2025 Issuing the Executive Regulations (ER) to the Tax Law on Multinational Enterprises (MNEs) Group Issued by Decree-Law No. 157 of 2024 (DMTT Law)

Minister of Finance and Minister of State for Economic Affairs and Investment

After reviewing:

  • The DMTT Law.

  • Decree issued on 12 August 1986 pertaining to the Ministry of Finance (MOF).

  • Based on the proposal of the Undersecretary of the Ministry:

It has been decided:

Article 1

The provisions of the Executive Regulations (ERs) pertaining to the DMTT Law, as attached to this decision, shall be applicable.

Article 2

Any provisions that conflict with the stipulations outlined in these ERs shall be deemed null and void.

Article 3

All relevant authorities and administrations, within their respective jurisdictions, are mandated to implement this decision. This decision shall be published in the Official Gazette and shall take effect on the day following its publication.

H.E. Eng. Noora Sulaiman Salem Al-Fassam
Minister of Finance and
Minister of State for Economic Affairs and Investments

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