Ministerial Decision No. 55 of 2025 provides the executive regulations for Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 100 specifically grants the Tax Administration the authority to reissue tax assessments for previous tax periods. This action is permissible upon the discovery of income not previously accounted for or if an error is identified in the original assessment. Crucially, the Tax Administration must issue the amended assessment and notify the Domestic Constituent Entity (DCE) before the expiration of the statute of limitations specified in Article 38 of the Law.