Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 97 specifically delineates the comprehensive powers of the Tax Administration to conduct tax audits on a Domestic Constituent Entity (DCE). These powers include examining tax returns, records, and data; retaining copies of documents; conducting inspections; and requesting supplementary information. The Article mandates that the DCE must fully cooperate with tax officials, facilitate the audit, and provide all required information within specified timeframes, ensuring robust enforcement of the DMTT Law.