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Document Type: Tax Law Article
Law: Council of Ministers (Decree-Law no. 157 of 2024)
Article Number: tl-25
Country: 🇰đŸ‡ŧ Kuwait
Location: Chapter 5 - Tax Audit, Assessment and Provisional Seizure
Order: 31

Tax Law: Article 25 - Tax Assessment

Article 25 - Tax Assessment

Chapter 5 - Tax Audit, Assessment and Provisional Seizure

Article 25 - Tax Assessment

The tax declaration is an assessment unless the Tax Department has amended the tax declaration or defined income and tax assessment on an estimation basis.

If the Tax Department has discovered an income without tax assessment or there is a mistake in the assessment, the Tax Department may re-assess the taxpayer's tax and notify him with the amended assessment within the statute of limitations for the tax debt.

The executive regulation of the law defines terms and procedures related to enforcement of provisions of this Article.