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May 15, 2026

Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework under Decree-Law No. 157 of 2024, addresses enforcement powers in this article. Article 111 grants designated employees of the Tax Administration the legal status of judicial officers. This authority empowers them to conduct compliance checks by entering taxpayer premises to review, examine, and seize books, records, and other relevant data. They are authorised to document tax violations by issuing official minutes and may request police assistance, ensuring robust enforcement of the DMTT Law's provisions.

CHAPTER 18 - FINAL PROVISIONS

Article 111 - Judicial Authority

Employees of the Tax Administration, as selected by a decision from the Minister, shall have the status of judicial officers. They have the right to enter the premises where Taxpayers conduct their activities or where they keep their books, records, documents, and data, to review and examine them, and to seize tax violations and issue minutes regarding them. They may seek assistance from the police in this regard.