Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework under Decree-Law No. 157 of 2024, addresses enforcement powers in this article. Article 111 grants designated employees of the Tax Administration the legal status of judicial officers. This authority empowers them to conduct compliance checks by entering taxpayer premises to review, examine, and seize books, records, and other relevant data. They are authorised to document tax violations by issuing official minutes and may request police assistance, ensuring robust enforcement of the DMTT Law's provisions.