GTL Summary:

Article 32 establishes a clear penalty for the late payment of tax due under the new framework. Taxpayers who fail to pay their assessed tax within the legally prescribed deadlines for filing tax declarations are subject to a fine. This fine is calculated at a rate of 1% of the total unpaid tax amount for every 30-day period, or any part thereof. The penalty period commences on the day immediately following the expiration of the tax declaration's filing deadline. This provision enforces strict adherence to payment timelines, ensuring that all tax liabilities are settled promptly to avoid financial penalties.

Document Type: Tax Law Article
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Article Number: tl-32
Country: 🇰🇼 Kuwait
Location: Chapter 6 - Administrative Fines
Order: 38
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 6 - Administrative Fines

Article 32 - Late Payment of the Tax Due

The taxpayer shall pay a fine of 1% of the unpaid amounts for every 30 days or part whereof, if the taxpayer has not paid the due tax within the legal deadlines of filing the tax declarations. In this case, a late payment fine shall be applied as of the day following the expiration of the deadline of filing the tax declaration.

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