GTL Summary:

Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 82 outlines the specific conditions under which a Designated Constituent Entity (DCE) must request tax deregistration from the Tax Administration. These mandatory circumstances include the complete cessation of operations in Kuwait, the entity's exit from its MNE group, or the group failing to meet the consolidated revenue threshold for five consecutive tax periods. The article also allows for any other situations to be specified by the Tax Administration.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-82
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 82 - Tax Deregistration Cases
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 11 - TAX REGISTRATION

Article 82 - Tax Deregistration Cases

The DCE must submit a request to the Tax Administration to deregister in the event that one of the following situations occur:

  1. The registered Entity completely ceases operations in the State.

  2. The registered Entity exits the MNE group, provided that the DCE has notified the Tax Administration of this.

  3. The MNE Group has not met the Revenue Threshold for five consecutive Tax Periods, provided that the DCE has already notified the Tax Administration for not meeting the Revenue Threshold in each of those five Tax Periods.

  4. Any other situations specified by the Tax Administration.

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