Ministerial Decision No. 55 of 2025 implements Kuwait's Domestic Minimum Top-up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 66 defines the Tax Period for which a Domestic Constituent Entity (DCE) must submit tax returns. This period is typically 12 months and must align with the fiscal year of the Ultimate Parent Entity (UPE). The Article allows for periods shorter or longer than 12 months, provided this alignment is maintained. It mandates the DCE to proactively notify the Tax Administration of its fiscal year. In cases of non-compliance, the Tax Administration may default to a calendar year ending 31 December.