Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024, outlining specific compliance obligations. Article 94 details the extensive record-keeping requirements for taxpayers, mandating the retention of all books, records, and information necessary for preparing financial statements, determining taxable income, and satisfying Pillar Two obligations. This includes financial accounts, ledgers, transfer pricing documentation, and supporting invoices. A crucial provision is the mandatory retention period, which is set at a minimum of 10 years from the end of the relevant tax period.