Ministerial Decision No. 55 of 2025 implements Kuwait's Domestic Minimum Top-up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 81 establishes the procedure for appointing an alternative Designated Compliance Entity (DCE). This is mandatory within 30 days if the original DCE ceases operations, leaves the MNE Group, or is no longer located in Kuwait. MNE Groups may also request a change for other reasons, subject to Tax Administration approval. The designated alternative entity must meet all original DCE requirements and assumes all pre-existing compliance obligations.