GTL Summary:

Ministerial Decision No. 55 of 2025 implements Kuwait's Domestic Minimum Top-Up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 89 specifies the conditions under which a Designated Constituent Entity (DCE) may file an amended Tax Declaration. This is permitted upon discovering an omission or a material or accounting error in the original filing. Key limitations include a five-year deadline from the original due date and a prohibition on amending returns for tax periods where the Top-Up Tax has already been assessed. The submission requires explanations and does not waive any administrative fines or penalties.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-89
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 89 - Amended Tax Return
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 12 - TAX RETURN

Article 89 - Amended Tax Return

The DCE may submit an amended Tax Declaration to the Tax Department if it discovers an omission or a material or accounting error in the original Tax Declaration, in accordance with the following conditions and controls:

  1. An amended Tax Return may not be submitted after the expiration of 5 years from the date the legal deadline for submitting the original Tax Return has passed.

  2. An amended Tax Return may not be submitted for a Tax Period for which the Tax (Top Up Tax) has already been assessed.

  3. The amended Tax Return must include explanations for the amendments, and the Tax Administration has the right to request any additional information or documents concerning the amended return.

In all cases, permitting the submission of an amended return does not waive any administrative fines and penalties stipulated by the Law.

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