GTL Summary:

Article 34 of Kuwait's Decree-Law No. 157 of 2024 stipulates a fixed administrative fine of three thousand Kuwaiti dinars (KD 3,000) for specific procedural violations. This penalty is imposed on any taxpayer who fails to register or notify the Tax Department of changes within the prescribed deadlines. The fine also applies for failing to provide required documents or information to the Tax Department within 30 days of the request. Additionally, the penalty covers acts of preventing or obstructing Tax Department employees from performing their duties, and failing to maintain accounting books and records as required by Article 23.

Document Type: Tax Law Article
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Article Number: tl-34
Country: 🇰🇼 Kuwait
Location: Chapter 6 - Administrative Fines
Order: 40
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 6 - Administrative Fines

Article 34 - Other Administrative Violations

A fine of three thousand Kuwaiti dinars shall be imposed on anyone who commits any of the following acts:

Failure to register before the deadlines set in this law.
Failure to notify the Tax Department with any changes in the registration or activity information before the deadlines set in this law.
Failure to provide any documents or information required from the taxpayer by the Tax Department in no later than 30 days of requirement.
Preventing or obstructing the Tax Department employees from performing their duties.
Failure to keep accounting books and records for the period stipulated upon in Article 23 hereinbefore.

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