Each incorporated body liable for taxation, under the provisions of the Decree, shall request from the Tax Administration to have a Tax Card attached to it all the following necessary documentation :

1. A copy of the Articles of Incorporation related to the incorporated body.

2. A copy of the agency contract and the agency registration certificate issued by the Ministry of Commerce and Industry;

3. To reveal Incorporated body address inside and outside Kuwait, and all correspondence to such address shall be considered as valid and effective.

It shall be restrictive to the government authorities and the public and private Institutions and bodies to deal with any incorporated body not carrying any valid Tax Card except for the procedures related to registration and acquiring licenses to start practicing the activity. As well as each incorporated body shall submit its Tax Card to the competent authority or the concerned institution or entity.