GTL Summary:

Ministerial Decision No. 55 of 2025 implements Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 93 outlines the specific procedure for refunding overpaid Top-Up Tax. A Taxpayer may request a refund within five years from when the right arises, provided no other tax liabilities are outstanding. The Tax Administration must decide on complete requests within 60 days. Notably, refund processing is suspended if the relevant tax period is under audit until the final assessment is issued. Approved refunds are paid within 30 days or can be converted into a future tax credit.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-93
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 93 - Tax Refunds
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 13 - TAX PAYMENT AND REFUNDS

Article 93 - Tax Refunds

The Taxpayer has the right to request a refund of any overpaid Tax (Top-Up Tax) amounts, subject to the following two conditions:

  1. A request must be submitted to the tax Administration, complete with all necessary data and supporting documents, within 5 years from the date the right to a refund arises.

  2. There must be no outstanding final taxes or penalties/fines due.

Within 60 days from the submission date, the Tax Administration will decide on the refund request unless additional documents or information are required, in which case the period may be extended for an equivalent duration. If the Tax Period to which the refund relates is under tax audit, then the refund request will not be processed until the audit and Tax Assessment are finalized.

The Tax Administration must refund the amount within 30 days from the date the refund request is approved. The DCE may request that the refund amount be considered as a credit balance for the Taxpayer to be used in subsequent Tax Periods.

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