GTL Summary:

Article 13 of Kuwait's Income Tax Decree establishes the formal procedure for resolving disputes between the Tax Director and a taxpayer. Such disagreements may concern the administration of the tax decree or the specific amount of income tax assessed. The article provides two distinct pathways for adjudication. Either the Director or the taxpayer holds the right to unilaterally refer the matter to the competent courts for a final ruling. Alternatively, if both parties provide their mutual consent, the dispute can be submitted to an arbitration process instead of proceeding through the court system.