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May 15, 2026

Ministerial Decision No. 55 of 2025 establishes Kuwait's Domestic Minimum Top-up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 76 specifically addresses compulsory compliance by granting the Tax Department authority to enforce registration. Should a taxpayer fail to register voluntarily as required, the administration is empowered to register them mandatorily, based on available information. The taxpayer must be notified of this enforced registration within 30 days. Crucially, this administrative action does not prejudice the imposition of fines and penalties stipulated under the DMTT Law.

CHAPTER 11 - TAX REGISTRATION

Article 76 - Mandatory Registration by the Tax Administration

The Tax Department shall, based on the documents and information available to it, register the Taxpayer mandatorily in the event of failure by the Taxpayer to register voluntarily. The Taxpayer shall be notified of this within 30 days from the date of registration, without prejudice to the fines and penalties stipulated under the Law.