GTL Summary:

Ministerial Decision No. 55 of 2025 establishes the legal status of filed declarations under the DMTT regime. Article 98 stipulates that a Tax Return submitted by a Taxpayer is essentially considered a self-assessment. However, this is subject to review, as the Tax Administration retains the authority to adjust the assessment or issue an estimated assessment under the provisions of Article 99. This establishes the filed return as the primary liability document unless successfully challenged.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-98
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 98 - Tax Assessment
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 15 - TAX AUDIT AND ASSESSMENT

Article 98 - Tax Assessment

The Tax Return is considered an assessment, unless the Tax Administration adjusts or assesses on an estimated basis in accordance with the provisions of Article 99 of these ERs.

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