GTL Summary:

Ministerial Decision No. 55 of 2025 establishes the Executive Regulations for Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 85 addresses tax deregistration, granting the Tax Administration the authority to proactively deregister a Taxpayer. This action is permissible if a Designated Constituent Entity (DCE) fails to submit a deregistration request despite the occurrence of one of the qualifying situations outlined in Article 82 of these regulations. This provision ensures the integrity and accuracy of the national tax register for MNE Groups.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-85
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 85 - Deregistration by the Tax Administration
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 11 - TAX REGISTRATION

Article 85 - Deregistration by the Tax Administration

The Tax Administration may, on its own initiative, deregister a Taxpayer if the DCE does not submit a request for deregistration, despite the occurrence of one of the situations specified in Article 82 of these ERs.

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