Ministerial Decision No. 55 of 2025 implements Kuwait's Domestic Minimum Top-up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 90 specifically governs the five-tax-period election available to a Domestic Constituent Entity (DCE). When a DCE makes this election within its tax declaration, it becomes binding for the period of filing and the subsequent four tax periods. The article establishes that this election is irrevocable during its five-period term. If revoked thereafter, the DCE is prohibited from making another such election for a new five-year cycle.