Beta Version

Website Last updated:

June 5, 2026

Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 109 specifically addresses the breach of confidentiality by tax officials. It imposes a significant penalty of 5,000 Kuwaiti Dinars on any Tax Administration employee or associated individual involved in tax assessment, collection, or dispute resolution. The penalty applies if they disclose taxpayer information without legal authorisation or misuse sensitive data for purposes other than tax administration. This provision underscores the importance of taxpayer data protection within the new tax regime.

CHAPTER 17 - ADMINISTRATIVE FINES AND TAX EVASION

Article 109 - Confidentiality Breach Penalty

A penalty of 5,000 Kuwaiti Dinars is imposed on any employee of the Tax Administration, and on any person who, by virtue of their competency or work, is involved in the assessment or collection of Tax or in resolving disputes related to them, if they disclose any information related to the Taxpayer in circumstances not legally permitted, or if they use or retain the books, records, documents, data, and information they accessed by virtue of their work, except for the tax purposes for which they obtained them.