Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework under Decree-Law No. 157 of 2024, details specific compliance options. Article 91 grants the Designated Constituent Entity (DCE) of a Multinational Enterprise Group the authority to make an election for a single, non-recurring Tax Period. This procedural election is strictly limited in scope, applying only to the fiscal period for which the tax return is filed. The DCE must formally record or confirm this election, ensuring a clear and auditable trail for tax administration purposes.