Article 22 of Decree-Law No. 157 of 2024 outlines the fundamental obligations regarding tax payment and refunds under Kuwait's QDMTT regime. It mandates that taxpayers, specifically MNE Groups subject to the Top-Up Tax, must remit their tax liability to the Tax Department by the legally prescribed deadline for filing the tax declaration. This provision ensures timely compliance. Furthermore, the article establishes the taxpayer's right to a refund for any tax paid in excess. However, this entitlement is conditional upon first settling all other due tax amounts from the overpayment before any net refund is issued.