Article 20 of Kuwait's Decree-Law No. 157 of 2024 establishes the core tax filing obligations for taxpayers subject to the Qualified Domestic Minimum Top-Up Tax. It mandates that the taxpayer must submit a tax declaration to the Tax Department, detailing the tax due. This declaration must be accompanied by financial statements audited by an audit firm that has been certified by the Ministry of Finance. The filing deadline is set at fifteen months from the end of the applicable tax period. The article also specifies that the executive regulation will provide further details on procedures, required documents, and other conditions.