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Transfer pricing disclosure form

What is the Kuwait TP disclosure form under DMTT?

The situation

An audited disclosure form for related party transactions is filed with the DMTT return.

The law

  • Executive Regulations, Ministerial Resolution No. 55 of 2025 (published 30 June 2025): Registration within 120 days of becoming subject (30 September 2025 for 2025); audited return within 15 months of year end; TP disclosure form with the return

What it means for you

The audited disclosure form lists related party transactions and is filed with the return. Master File and Local File are due within 30 days of a request, so prepare them in advance. All related party dealings must be at arm's length.

What to do

  1. List related party transactions.
  2. Prepare the form.
  3. Audit it.
  4. Keep MF and LF ready.

We can do this for youKuwait DMTT audited return, payment and transfer pricing disclosure: KWD 6,000

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