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July 23, 2026

Ministerial Decision No. 55 of 2025 implements Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 84 establishes the procedural timeline for tax deregistration. It mandates that the Tax Administration must rule on a complete deregistration request within 120 days, a period which may be extended once for an equal duration. No decision can be issued while the taxpayer is under audit. A lack of response within the stipulated period is deemed an implicit rejection. Approval is contingent on the registrant settling all tax obligations and disputes.

CHAPTER 11 - TAX REGISTRATION

Article 84 - Decision on Deregistration Request

The Tax Administration must decide on the deregistration request and respond within 120 days from the date of submitting a complete request satisfying all conditions. The Tax Administration may extend this period for an equal duration if new documents are requested. If any Tax Period of the Taxpayer is under audit, the deregistration request cannot be decided on before the audit is completed.