GTL Summary:

Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 68 specifies the mandatory procedure for a Multinational Enterprise (MNE) Group that falls below the DMTT revenue threshold for a given tax period. The Designated Constituent Entity (DCE) is required to notify the Tax Administration of this fact within 12 months from the end of the relevant period. This notification must be substantiated with documentary evidence. This compliance obligation is continuous for each subsequent period where the threshold is not met.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-68
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 68 - Tax Periods That Do Not Meet the Revenue Threshold
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 9 - TAX PERIOD

Article 68 - Tax Periods That Do Not Meet the Revenue Threshold

The DCE must notify the Tax Administration if any Tax Period does not meet the Revenue Threshold within 12 months from the end of that Tax Period. The notification must be supported by documents proving that the MNE Group did not meet the Revenue Threshold for that Tax Period.

The DCE must comply with these procedures for each Tax Period in which the Revenue Threshold is not met, until the date of cancellation of registration, if the conditions are met.

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