GTL Summary:

Ministerial Decision No. 55 of 2025 implements Kuwait's Domestic Minimum Top-up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 81 establishes the procedure for appointing an alternative Designated Compliance Entity (DCE). This is mandatory within 30 days if the original DCE ceases operations, leaves the MNE Group, or is no longer located in Kuwait. MNE Groups may also request a change for other reasons, subject to Tax Administration approval. The designated alternative entity must meet all original DCE requirements and assumes all pre-existing compliance obligations.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-81
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 81 - Alternative DCE
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 11 - TAX REGISTRATION

Article 81 - Alternative DCE

An MNE group subject to Tax (Top-Up Tax) in the State must designate an alternative Entity if the DCE ceases operations in the State, exits the MNE Group in the State, or is no longer located in the State, within 30 days from the date any of these situations occur.

The MNE Group subject to Tax (Top-Up Tax) in the State may, in cases other than those mentioned above, submit a request to the Tax Administration for approval to designate an alternative Entity, provided that reasons and documents justifying this request are presented.

In all cases, the alternative Entity must meet the requirements that must be fulfilled by the DCE.

All obligations and responsibilities that were imposed on the previous DCE will transfer to the alternative DCE, as of the date the latter is notified by the Tax Department of the approval of its designation.

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