GTL Summary:

Article 29 specifies the conditions under which a tax liability is considered final and binding. This finality occurs in eight distinct scenarios, including when the tax due matches the filed tax declaration, or when statutory deadlines for objection or appeal to the Tax Appeals Committee or courts have lapsed without action from the taxpayer. It also applies if an objection is refused, partially accepted, or a grievance is resolved without further appeal. A tax liability is also finalised upon reaching a settlement agreement as per executive regulations, or through a final court ruling. Significantly, the article grants the status of 'writs of execution' to tax declarations, assessment letters, and settlement minutes once the tax becomes final.

Document Type: Tax Law Article
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Article Number: tl-29
Country: 🇰🇼 Kuwait
Location: Chapter 5 - Tax Audit, Assessment and Provisional Seizure
Order: 35
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 5 - Tax Audit, Assessment and Provisional Seizure

Article 29 - Final Tax

The tax due shall be final in the following cases:

  1. If it is in the same value of tax mentioned in the tax declaration.

  2. If the deadlines for objecting to the tax assessment have been elapsed without filing an appeal.

  3. If the objection has been refused, and deadlines for appeal before the Tax Appeals Committee have been elapsed without submitting an appeal.

  4. If the objection has been partially accepted and deadlines for grievance before the Tax Appeals Committee have been elapsed without filing a grievance, or if the objection has been wholly accepted.

  5. If the grievance has been refused and deadlines of appeal before the courts have been elapsed without filing an appeal.

  6. If the grievance has been accepted wholly or partially while the deadlines of appeal before the courts have been elapsed without filing the same.

  7. If an agreement regarding tax debt has been reached with the taxpayer in accordance with terms and conditions contained in the executive regulation.

  8. If a final ruling has been adjudicated on the tax.

In the previous cases, the tax declaration, tax assessment letters, the amended tax assessment letter and minutes of the agreement shall be writs of execution.

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Tax Law: Article 28 - Tax Appeals Committee
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