Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework, provides for tax dispute resolution procedures. Article 104 outlines the process for a Designated Constituent Entity (DCE) to submit a grievance following the rejection of an objection by the Tax Administration. This grievance must be filed with the Tax Grievance Committee (TGC) within 60 days of the rejection notice or after a 90-day response period has expired. The submission must detail the reasons for the appeal, include supporting documents, and cannot introduce new claims. A prior objection is a prerequisite for any grievance.