Ministerial Decision No. 55 of 2025 implements Kuwait's Domestic Minimum Top-Up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 89 specifies the conditions under which a Designated Constituent Entity (DCE) may file an amended Tax Declaration. This is permitted upon discovering an omission or a material or accounting error in the original filing. Key limitations include a five-year deadline from the original due date and a prohibition on amending returns for tax periods where the Top-Up Tax has already been assessed. The submission requires explanations and does not waive any administrative fines or penalties.