Article 17 of Decree-Law No. 157 of 2024 establishes the tax period for the Qualified Domestic Minimum Top-Up Tax (QDMTT). The standard tax period is defined as twelve months, aligning with the fiscal year of the taxpayer's Ultimate Parent Entity (UPE). A key compliance requirement is that the UPE must notify the Kuwait Tax Department of its fiscal year. In the absence of such notification, the tax period defaults to the standard calendar year. The Article provides flexibility, allowing a taxpayer to request a change to their tax period, subject to terms and conditions set by forthcoming executive regulations.