Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 82 outlines the specific conditions under which a Designated Constituent Entity (DCE) must request tax deregistration from the Tax Administration. These mandatory circumstances include the complete cessation of operations in Kuwait, the entity's exit from its MNE group, or the group failing to meet the consolidated revenue threshold for five consecutive tax periods. The article also allows for any other situations to be specified by the Tax Administration.