Ministerial Decision No. 55 of 2025 establishes the executive framework for Kuwait's Domestic Minimum Top-Up Tax (DMTT) under Decree-Law No. 157 of 2024. Article 102 outlines the specific procedure for a Designated Constituent Entity (DCE) to dispute a Tax Assessment. It grants the DCE a strict 60-day period from the date of notification to file a formal objection. This objection must be substantiated with reasons and supporting documents and must fall within the scope of the assessment. Failure to object within this timeframe renders the Top-Up Tax assessment final and legally binding.