Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 105 specifically outlines the judicial appeal process following a ruling by the Tax Grievance Committee (TGC). It grants both the Tax Administration and the Designated Constituent Entity (DCE) the right to appeal a TGC decision before a competent court. This appeal must be filed within 60 days of notification or awareness. Crucially, the Article restricts the DCE from introducing new claims not previously raised during the TGC appeal.
CHAPTER 16 - OBJECTIONS, GRIEVANCES, AND APPEALS
Article 105 - Appealing to Court
Both the Tax Administration and the DCE have the right to appeal the decision of the TGC before the competent court within 60 days from the date of notification of the decision or from the date of awareness by any means, or from the date the period for considering the appeal expires without a decision. The DCE may not include in the appeal before the court any requests that were not previously stated in the appeal submitted to the TGC.
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