GTL Summary:

Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 83 outlines the procedural conditions for a Designated Constituent Entity (DCE) to request tax deregistration. The request must specify the reasons, include supporting documentation, and be submitted within 120 days of a deregistration event occurring, as defined in Article 82. For entities failing to meet the revenue threshold for a fifth tax period, this deadline commences upon notification to the Tax Administration per Article 68, ensuring a structured exit process.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-83
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 83 - Conditions for Deregistration
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 11 - TAX REGISTRATION

Article 83 - Conditions for Deregistration

The DCE must adhere to the following when submitting a request for deregistration:

  1. The request must specify the reasons for the deregistration and include supporting documents, and the Entity must provide any other documents that the Tax Administration deems necessary for reviewing the request.

  2. The request must be submitted within 120 days from the date any of the deregistration situations specified in Article 82 of these ERs occurs. This period begins for the situation mentioned in clause 3 from the date the Tax Administration is notified, in accordance with Article 68 of these ERs, of not reaching the Revenue Threshold for the fifth Tax Period.

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