GTL Summary:

Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 97 specifically delineates the comprehensive powers of the Tax Administration to conduct tax audits on a Domestic Constituent Entity (DCE). These powers include examining tax returns, records, and data; retaining copies of documents; conducting inspections; and requesting supplementary information. The Article mandates that the DCE must fully cooperate with tax officials, facilitate the audit, and provide all required information within specified timeframes, ensuring robust enforcement of the DMTT Law.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-97
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 97 - Tax Audit Procedures
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 15 - TAX AUDIT AND ASSESSMENT

Article 97 - Tax Audit Procedures

The Tax Administration has the right to take all necessary actions to conduct Tax Audits, including the following:

  1. Reviewing and examining Tax Returns, books, records, documents, and data.

  2. Retaining copies of books, records, and documents.

  3. Conducting inspections.

  4. Requesting any additional documents or data from the DCE.

The DCE must cooperate with Tax Administration officers, facilitating the audit process and providing all required books, records, documents, and data within the timeframes specified.

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