GTL Summary:

Under Ministerial Decision No. 55 of 2025, which implements Kuwait's Domestic Minimum Top-Up Tax (DMTT) framework, Article 99 grants the Tax Administration significant powers. It authorises the Administration to conduct an estimated assessment of Top-Up Tax when an actual assessment is unfeasible. This is applicable if a Domestic Constituent Entity (DCE) fails to submit a Tax Return, provides incomplete or inaccurate records for a tax audit, or fails to meet deadlines set by the Administration. The assessment will be based on all available information, and the DCE must be notified at least 30 days in advance.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-99
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 99 - Estimated Tax Assessment
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 15 - TAX AUDIT AND ASSESSMENT

Article 99 - Estimated Tax Assessment

The Tax Administration has the right to assess the Tax (Top-Up Tax) on an estimated basis in all cases where it is not possible to assess the Tax (Top-Up Tax) on an actual basis, including the following:

  1. If the DCE does not submit a Tax Return before the assessment date.

  2. If the DCE fails to provide required books, records, and documents, or provides incomplete or inaccurate ones to the Tax Administration.

  3. Failure to comply with the deadlines set by the Tax Administration regarding the Tax Audit.

The estimated assessment shall be based on the information and data available to the Tax Administration.

The Tax Administration must notify the DCE at least 30 days in advance of performing an estimated Tax Assessment.

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