Article 4 of the Kuwaiti Income Tax Decree No. 3 of 1955 has been formally cancelled. This repeal was enacted under the authority of the Third Article of Law No. 2 of 2008, which introduced significant amendments to the original 1955 tax legislation. As a result, any provisions, obligations, or regulations previously contained within Article 4 are now void and no longer legally applicable to corporate bodies operating in Kuwait. For compliance purposes, taxpayers and advisors must refer to the current, amended version of the Kuwaiti Income Tax Decree, as this article is obsolete.