Books, records, documents, and data must be prepared in Arabic or English, noting that the DCE must translate any documents prepared in English into Arabic upon request by the Tax Administration within the deadline specified by the Tax Administration, and in the event of any discrepancy between the two languages, the Arabic version shall prevail.
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Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework under Decree-Law No. 157 of 2024, addresses the language requirements for corporate records in Article 95. This provision mandates that all books, records, and data must be prepared in either Arabic or English. It further stipulates that the Domestic Constituent Entity (DCE) is obligated to provide an Arabic translation of any English documents upon request by the Tax Administration. Crucially, the Article establishes the legal precedence of the Arabic version in any case of discrepancy, ensuring clarity and enforceability.
CHAPTER 14 - BOOKS AND RECORDS
Article 95 - Language of Books and Records
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