Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 106 stipulates the legal finality of the tax amount stated in the Tax Declaration, obligating the taxpayer to pay it within prescribed deadlines. The declaration itself is treated as a writ of execution for the declared sum. Crucially, this finality does not limit the Tax Department's authority to conduct a Tax Assessment, amend the declaration, and compel the payment of any resulting tax differentials, ensuring a balance between taxpayer self-assessment and regulatory oversight.