Article 41 stipulates the methodology for currency conversion required under Kuwait's QDMTT framework. All foreign currency amounts must be translated into Kuwaiti Dinar based on exchange rates prescribed by the Central Bank of Kuwait. For calculations, either the monthly or annual average exchange rate, as announced by the Central Bank, must be utilised depending on the specific requirement. The article further delegates the responsibility for establishing detailed procedures and controls to forthcoming executive regulations, ensuring a standardised and centrally governed approach to foreign exchange for top-up tax compliance and reporting purposes.