The expenses and costs incurred by the Incorporated Bodies that are not related to the taxable business in the State of Kuwait or that are not necessary for generating profit shall not be deducted including but not limited to the following :

1. Personal and private expenses

2. Disciplinary penalties

3. Indemnified losses

4. Provisions and reserves of whatever type except for some reserves of banks and insurance companies as stipulated in the Executive Rules and Regulations of the Decree.

The Tax Administration may request the revision of any expenses it deems overstated and the submission of supporting documents justifying such expenses. It may approve or amend or disapprove such expenses.