GTL Summary:

Ministerial Decision No. 55 of 2025 establishes the Executive Regulations for Kuwait's DMTT Law (Decree-Law No. 157 of 2024). Article 79 specifies the mandatory data and documents for tax registration by in-scope MNE Groups. An application must be filed with the Tax Administration, providing details of the Ultimate Parent Entity (UPE), the MNE's full ownership structure, and its financial year. It must also list all Kuwaiti entities subject to Top-Up Tax, include financial statements proving the revenue threshold is met, and identify the Designated Compliance Entity (DCE).

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-79
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 79 - Tax Registration Data
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 11 - TAX REGISTRATION

Article 79 - Tax Registration Data

A registration application must be submitted on the prepared form to the Tax Administration, accompanied by the data and documents, including the following:

  1. The name of the UPE of the MNE Group and the jurisdiction in which it is located.

  2. The ownership structure of the MNE group.

  3. The financial year of the UPE of the MNE Group.

  4. The names of all Entities subject to Tax (Top-Up Tax) in the State.

  5. The FS of the MNE group, including data that proves whether or not the Revenue Threshold has been met.

  6. Identification of the DCE’s name and submission of approval from all in-scope Entities in the State for the appointment.

  7. Any other relevant documents or information requested by the Tax Administration, provided that the Taxpayer is obligated to submit them within 30 days from the date of the request.

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