GTL Summary:

Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework, outlines the tax return filing obligations in Article 87. It mandates that the Designated Constituent Entity (DCE) must file a Tax Return for each tax period within 15 months of its conclusion, even if no Top-up Tax is due. The Tax Administration holds the discretion to authorise a simplified return under specific conditions. Furthermore, the authorities may require an Ultimate Parent Entity (UPE) located in Kuwait to submit a GloBE Information Return (GIR) concurrently.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-87
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 87 - Submission of Tax Return
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 12 - TAX RETURN

Article 87 - Submission of Tax Return

The DCE must file a Tax Return with the Tax Administration for each Tax Period of the Taxpayer, even if the Tax (Top-Up Tax) due is zero, within 15 months from the end of the relevant Tax Period.

The Tax Administration has the discretion to permit the DCE to file a simplified Tax Return, based on the specific cases, terms, and controls determined by the Tax Administration.

The Tax Administration may mandate that UPEs located within the State submit a GIR, alongside the Return referenced in the first paragraph of this Article.

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