GTL Summary:

As introduced by virtue of Law No. 2 of 2008, Article 13-bis A establishes a clear mandate for Kuwait's Minister of Finance. The provision requires the Minister to issue the comprehensive Executive Regulations necessary for implementing the amended Kuwaiti Income Tax Decree No. 3 of 1955. This legislative action must be completed within a strict six-month timeframe, commencing from the date the amending law is published in the Official Gazette. This article is foundational, as it ensures the administrative and procedural rules required for the practical application of the tax law amendments are developed and formalised promptly.