GTL Summary:

Ministerial Decision No. 55 of 2025 addresses tax registration procedures for entities typically outside the standard scope. Article 77 grants Excluded Entities located within the State of Kuwait the right to opt for voluntary registration with the Tax Administration. This provision allows entities that are technically excluded from the Top-Up Tax obligations to nonetheless formalise their presence within the tax system, providing flexibility for administrative or compliance purposes within the broader MNE Group structure.