Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 67 outlines the specific administrative compliance procedures required when an Ultimate Parent Entity (UPE) of a Multinational Enterprise Group changes its financial year. It mandates that the Domestic Constituent Entity (DCE) must formally notify the Tax Administration of this change. The notification must include reasons and supporting documents and must be submitted either before the new financial year begins or within 60 days of a mid-year change.