Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 68 specifies the mandatory procedure for a Multinational Enterprise (MNE) Group that falls below the DMTT revenue threshold for a given tax period. The Designated Constituent Entity (DCE) is required to notify the Tax Administration of this fact within 12 months from the end of the relevant period. This notification must be substantiated with documentary evidence. This compliance obligation is continuous for each subsequent period where the threshold is not met.