GTL Summary:

Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 114 specifically empowers the Tax Administration with the authority to issue supplementary Executive Rules, guidelines, and explanatory manuals. These documents are intended to clarify the practical application of both the DMTT Law and these Executive Regulations (ERs). Importantly, this Article stipulates that all such publications issued by the Tax Administration are legally binding on taxpayers and any other parties, ensuring consistent interpretation and mandatory compliance.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-114
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 114 - Executive Rules and Guidelines
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 18 - FINAL PROVISIONS

Article 114 - Executive Rules and Guidelines

The Tax Administration may issue Executive Rules, guidelines, and explanatory manuals regarding the application of the provisions of the Law and its ERs. These Rules, guidelines, and manuals shall be binding on Taxpayers and all parties dealing with the Tax Administration.

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