Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 105 specifically outlines the judicial appeal process following a ruling by the Tax Grievance Committee (TGC). It grants both the Tax Administration and the Designated Constituent Entity (DCE) the right to appeal a TGC decision before a competent court. This appeal must be filed within 60 days of notification or awareness. Crucially, the Article restricts the DCE from introducing new claims not previously raised during the TGC appeal.