Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework, provides for tax settlement procedures in Article 107. This provision authorises the Tax Administration to agree with a taxpayer on a final Top-Up Tax amount, without prejudice to other statutory fines and penalties. The settlement must be documented in a formal memorandum, which forms the basis for an amended, final assessment. The Article also defines the procedural steps for settlements reached during a formal grievance or a court appeal, requiring notification to the relevant bodies before a final judgment.