Every Taxpayer shall file with the Director at his office in the City of Kuwait an income tax declaration on or before the fifteenth day of the fourth month following the end of the taxable period for which the declaration is made, provided that a taxpayer whose income for any Taxable Period, does not exceed KD 5,250 shall not be required to file an Income Tax Declaration unless directed by the Director to do so. Every Taxpayer required to file an income tax declaration as aforesaid shall pay to the Director for the account of the Ruler the amount of income tax shown thereon in four equal instalments. Such income tax shall be paid in sterling pounds (United Kingdom) or in Kuwaiti Dinars. The instalments shall be due, respectively, on the fifteenth day of the fourth, sixth, ninth and twelfth months following the end of the taxable period.

The Director may grant reasonable extensions of time for filing the declarations and paying the income tax imposed by this Decree, when the Taxpayer shows that such extensions are necessary.

In case of failure to file the declaration or to pay the amount of income tax due in accordance with the provisions of this Article (except where such failure is due to reasonable cause) there shall be added to the amounts due, a fine amounting to one percent (1%) for each thirty days or fraction thereof during which such failure continues.