The DCE must adhere to the following when submitting a request for deregistration:
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July 23, 2026
Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 83 outlines the procedural conditions for a Designated Constituent Entity (DCE) to request tax deregistration. The request must specify the reasons, include supporting documentation, and be submitted within 120 days of a deregistration event occurring, as defined in Article 82. For entities failing to meet the revenue threshold for a fifth tax period, this deadline commences upon notification to the Tax Administration per Article 68, ensuring a structured exit process.
CHAPTER 11 - TAX REGISTRATION
Article 83 - Conditions for Deregistration
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