GTL Summary:

Ministerial Decision No. 55 of 2025 establishes Kuwait's Domestic Minimum Top-Up Tax (DMTT) framework, implementing Decree-Law No. 157 of 2024. Article 86 specifically addresses the procedural aspect of tax deregistration. It grants the Tax Administration exclusive authority to determine the precise effective date for the cancellation of a taxpayer's registration under the DMTT Law. This provision ensures that the administrative body maintains full control over the timing of a Constituent Entity's exit from the tax register, centralising the deregistration process for MNE Groups.