GTL Summary:

Ministerial Decision No. 55 of 2025 establishes the executive framework for Kuwait's Domestic Minimum Top-Up Tax (DMTT) under Decree-Law No. 157 of 2024. Article 102 outlines the specific procedure for a Designated Constituent Entity (DCE) to dispute a Tax Assessment. It grants the DCE a strict 60-day period from the date of notification to file a formal objection. This objection must be substantiated with reasons and supporting documents and must fall within the scope of the assessment. Failure to object within this timeframe renders the Top-Up Tax assessment final and legally binding.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-102
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 102 - Filing an Objection
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 16 - OBJECTIONS, GRIEVANCES, AND APPEALS

Article 102 - Filing an Objection

The DCE has the right to object to the Tax Assessment letter within 60 days from the date it is notified or becomes aware of the assessment letter by any means. The objection must be within the scope of what is included in the Tax Assessment, including any amendments / adjustments to the Tax Return or what is included in the estimated assessment.

The objection must state the reasons and be accompanied by supporting documents. If the aforementioned 60-day period elapses without an objection, The Tax (Top-Up Tax) included in the Tax Assessment letter becomes final.

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