Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 114 specifically empowers the Tax Administration with the authority to issue supplementary Executive Rules, guidelines, and explanatory manuals. These documents are intended to clarify the practical application of both the DMTT Law and these Executive Regulations (ERs). Importantly, this Article stipulates that all such publications issued by the Tax Administration are legally binding on taxpayers and any other parties, ensuring consistent interpretation and mandatory compliance.