Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 109 specifically addresses the breach of confidentiality by tax officials. It imposes a significant penalty of 5,000 Kuwaiti Dinars on any Tax Administration employee or associated individual involved in tax assessment, collection, or dispute resolution. The penalty applies if they disclose taxpayer information without legal authorisation or misuse sensitive data for purposes other than tax administration. This provision underscores the importance of taxpayer data protection within the new tax regime.