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Document Type: BL - Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: 29-article-34
Year: 2008
Country: 🇰đŸ‡ŧ Kuwait
Official Name: Article 34

Ministerial Decision No. 29 of 2008 [Executive Bylaws]

Article 34

Chapter 9 : Penalties

Article 34

A penalty of 1% is calculated, for every 30 days or part of it, in the following cases :

  1. Delay in the submission of the Tax Declaration, from the due date for its submission, until the date of its submission, based on the tax due shown in the assessment.

  2. Not submitting the Tax Declaration, from the due date for its submission until the date of the assessment, based on the tax due shown in the assessment.

  3. Delay in settlement of the tax installments per the Declaration, from the due date for payment of each installment, until the date of settlement, based on the installment amount.

  4. Delay in settlement of the tax due as per the final tax assessment, after 30 days of being notified of the assessment, the response to the objection, the Tax Appeals Committee's decision, or the final court ruling until the date of settlement.