Ministerial Decision No. 55 of 2025 implements Kuwait's Domestic Minimum Top-up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 88 establishes the mandatory conditions for tax returns submitted by a Designated Constituent Entity (DCE). It stipulates that returns must be in Arabic or English, with Arabic prevailing in discrepancies. The filing must comply with exchange rate rules in Article 112 and be audited by a Ministry of Finance (MOF) accredited firm. Returns must use official forms and include audited financial statements for each taxed entity.