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May 15, 2026

Ministerial Decision No. 55 of 2025 provides the executive regulations for Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 100 specifically grants the Tax Administration the authority to reissue tax assessments for previous tax periods. This action is permissible upon the discovery of income not previously accounted for or if an error is identified in the original assessment. Crucially, the Tax Administration must issue the amended assessment and notify the Domestic Constituent Entity (DCE) before the expiration of the statute of limitations specified in Article 38 of the Law.

CHAPTER 15 - TAX AUDIT AND ASSESSMENT

Article 100 - Reissuance of Tax Assessment

The Tax Administration has the right to reissue Tax Assessments pertaining to Tax Periods previously assessed if it determines that there is income that was not previously assessed in those Tax Periods, or an error in the original assessment.

The Tax Administration must reissue the Tax Assessment and notify the DCE of the amended assessment before the expiration of the statute of limitations specified in the first paragraph of Article 38 of the Law.