Ministerial Decision No. 55 of 2025 establishes the Executive Regulations for Kuwait's DMTT Law (Decree-Law No. 157 of 2024). Article 79 specifies the mandatory data and documents for tax registration by in-scope MNE Groups. An application must be filed with the Tax Administration, providing details of the Ultimate Parent Entity (UPE), the MNE's full ownership structure, and its financial year. It must also list all Kuwaiti entities subject to Top-Up Tax, include financial statements proving the revenue threshold is met, and identify the Designated Compliance Entity (DCE).