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Document Type: Tax Law Article
Law: Council of Ministers (Decree-Law no. 157 of 2024)
Article Number: tl-32
Country: 🇰đŸ‡ŧ Kuwait
Location: Chapter 6 - Administrative Fines
Order: 38

Tax Law: Article 32 - Late Payment of the Tax Due

Article 32 - Late Payment of the Tax Due

Chapter 6 - Administrative Fines

Article 32 - Late Payment of the Tax Due

The taxpayer shall pay a fine of 1% of the unpaid amounts for every 30 days or part whereof, if the taxpayer has not paid the due tax within the legal deadlines of filing the tax declarations. In this case, a late payment fine shall be applied as of the day following the expiration of the deadline of filing the tax declaration.