Ministerial Decision No. 55 of 2025 implements Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 110 outlines the procedures for handling tax evasion crimes. It mandates that the Tax Administration must secure approval from the Minister before referring cases to the Public Prosecution. The article also provides a settlement mechanism for offenders. To settle, the person must pay all due tax, administrative fines, and a penalty equivalent to the evaded tax, which doubles for repeat offences. This settlement is only valid upon the Minister's final approval.