GTL Summary:

Article 10 designates the Director as the authority responsible for the administration and enforcement of the Tax Decree. This role encompasses the collection of income taxes due and their prompt payment to the Ruler. Upon a taxpayer's request, the Director is obligated to issue a receipt certifying the amount of tax paid and the specific period it covers. To ensure compliance, the Director and authorised personnel are granted the power to inspect a taxpayer's records and books. Taxpayers are required to make these records available for inspection when requested, to facilitate the proper implementation of the Decree's provisions.

Document Type: Tax Law Article
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Article Number: 10
Country: 🇰🇼 Kuwait
Order: 10
Last updated at: 2025-12-19 09:23:03 UTC

Article 10

The Director shall administer and enforce this Decree. He shall collect the income taxes due and pay them promptly to the Ruler. When requested, the Director shall deliver to the Taxpayer a receipt certifying the amount of income taxes paid by the Taxpayer and the period or periods for which such taxes were paid.

The Taxpayer's records and books shall, upon the request of the Director be made available for inspection by the Director and his Personnel when necessary for the purpose of carrying out the provisions of this Decree.

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