Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 82 outlines the specific conditions under which a Designated Constituent Entity (DCE) must request tax deregistration from the Tax Administration. These mandatory circumstances include the complete cessation of operations in Kuwait, the entity's exit from its MNE group, or the group failing to meet the consolidated revenue threshold for five consecutive tax periods. The article also allows for any other situations to be specified by the Tax Administration.
CHAPTER 11 - TAX REGISTRATION
Article 82 - Tax Deregistration Cases
The DCE must submit a request to the Tax Administration to deregister in the event that one of the following situations occur:
The registered Entity completely ceases operations in the State.
The registered Entity exits the MNE group, provided that the DCE has notified the Tax Administration of this.
The MNE Group has not met the Revenue Threshold for five consecutive Tax Periods, provided that the DCE has already notified the Tax Administration for not meeting the Revenue Threshold in each of those five Tax Periods.
Any other situations specified by the Tax Administration.
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.