GTL Summary:

Article 24 establishes the procedural framework for auditing tax declarations under Kuwait's QDMTT law. It stipulates that audits shall be conducted according to executive rules and instructions issued by the Tax Department, allowing for a structured and regulated process. The provision explicitly permits the use of sampling as a valid audit methodology, enabling efficient examination. Crucially, it imposes a legal obligation on all taxpayers to fully cooperate with and enable Tax Department employees to carry out their duties. This includes facilitating all procedures related to review, audit, compliance, and control to ensure the correct application of the law.