GTL Summary:

Ministerial Decision No. 55 of 2025 provides the Executive Regulations for Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 113 establishes the procedural rules for calculating all time periods related to compliance under the Law. It clarifies that the trigger day is excluded, with periods starting the following day. The Article also provides for extensions if a deadline falls on a holiday, specifies how monthly and yearly periods conclude, and confirms that all calculations must use the Gregorian calendar, ensuring uniform application for MNE Groups.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-113
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 113 - Calculation of Time Periods
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 18 - FINAL PROVISIONS

Article 113 - Calculation of Time Periods

When calculating time periods mentioned in the Law and its ERs, the following rules shall apply:

  1. The day on which the event triggering the start of the period occurs is not counted; the period starts from the following day.

  2. If the last day of the period falls on a holiday or official non-working day, the period is extended to the next working day.

  3. Periods defined in months or years shall expire on the corresponding day in the final month; if there is no corresponding day, the period ends on the last day of that month.

All time periods outlined in the Law and its ERs are calculated according to the Gregorian calendar.

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