GTL Summary:

Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 103 outlines the procedural obligations of the Tax Administration when handling an objection filed by a Designated Constituent Entity (DCE). The Administration is mandated to scrutinise, decide, and respond to the objection within a 90-day period from its receipt. If the objection is deemed valid, wholly or partially, an amended assessment must be issued. Crucially, failure by the Tax Administration to respond within the specified timeframe constitutes an implicit rejection.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-103
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 103 - Decision on the Objection
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 16 - OBJECTIONS, GRIEVANCES, AND APPEALS

Article 103 - Decision on the Objection

The Tax Administration is responsible for scrutinizing the objection, deciding, and responding within 90 days from the date it receives the objection. If it finds the objection to be valid and accepts it either fully or partially, it must issue an amended assessment in accordance with what has been accepted. In all cases, the Tax Administration must notify the DCE of the outcome regarding the objection within the specified 90 days. If this period elapses without a response from the Tax Administration, it is considered an implicit rejection of the objection.

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