Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 103 outlines the procedural obligations of the Tax Administration when handling an objection filed by a Designated Constituent Entity (DCE). The Administration is mandated to scrutinise, decide, and respond to the objection within a 90-day period from its receipt. If the objection is deemed valid, wholly or partially, an amended assessment must be issued. Crucially, failure by the Tax Administration to respond within the specified timeframe constitutes an implicit rejection.