Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework, outlines the tax return filing obligations in Article 87. It mandates that the Designated Constituent Entity (DCE) must file a Tax Return for each tax period within 15 months of its conclusion, even if no Top-up Tax is due. The Tax Administration holds the discretion to authorise a simplified return under specific conditions. Furthermore, the authorities may require an Ultimate Parent Entity (UPE) located in Kuwait to submit a GloBE Information Return (GIR) concurrently.