GTL Summary:

Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework under Decree-Law No. 157 of 2024, details specific compliance options. Article 91 grants the Designated Constituent Entity (DCE) of a Multinational Enterprise Group the authority to make an election for a single, non-recurring Tax Period. This procedural election is strictly limited in scope, applying only to the fiscal period for which the tax return is filed. The DCE must formally record or confirm this election, ensuring a clear and auditable trail for tax administration purposes.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-91
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 91 - Single Tax Period Elections
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 12 - TAX RETURN

Article 91 - Single Tax Period Elections

The DCE of the MNE Group may make an election for a single Tax Period in cases where this is permitted. This election will apply to the Tax Period for which the Tax Return is submitted for the MNE group, which is recorded or confirmed by the DCE.

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