Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework, provides a specific election under Article 25. This article allows a Domestic Constituent Entity to spread a net capital gain from disposing of tangible assets over a five-year look-back period, which includes the current and four preceding tax periods. This election triggers a recalculation of the Effective Tax Rate (ETR) and any Top-Up Tax for all affected prior periods. The gain is first offset against prior period net asset losses, with any remaining amount allocated equally across the five tax periods.