Article 39 of Decree-Law No. 157 of 2024 grants the Kuwait Tax Department broad authority to obtain all necessary information and documents for the proper enforcement of the Qualified Domestic Minimum Top-Up Tax (QDMTT) framework. This power supports critical administrative functions, including taxpayer registration, comprehensive audits, tax assessment, and collection procedures. The Tax Department can compel the provision of these materials not only from the taxpayer or their designated representative but also from any other relevant person or entity possessing the required information, subject to the circumstances and procedures authorised by law.