Under Ministerial Decision No. 55 of 2025, which implements Kuwait's Domestic Minimum Top-Up Tax (DMTT) framework, Article 99 grants the Tax Administration significant powers. It authorises the Administration to conduct an estimated assessment of Top-Up Tax when an actual assessment is unfeasible. This is applicable if a Domestic Constituent Entity (DCE) fails to submit a Tax Return, provides incomplete or inaccurate records for a tax audit, or fails to meet deadlines set by the Administration. The assessment will be based on all available information, and the DCE must be notified at least 30 days in advance.