GTL Summary:

This Decision establishes the Executive Bylaws, covering Articles 1 to 48, which detail procedural and administrative requirements for tax compliance. The bylaws impose specific obligations on various entities to support the Tax Administration. For instance, Article 16 mandates that ministries, public authorities, companies, associations, and individual institutions must report detailed information about contracts concluded with Incorporated Bodies. This includes the name, address, contract type, value, and date for main contractors and subcontractors, ensuring transparency and facilitating effective tax oversight. The overarching purpose is to create a clear framework for information collection and administration.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-16
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 16
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 5 : Commitments

Fourth : Information Collection

Article 16

Ministries, Public Authorities and Institutions, Companies, Associations, and Individual Institutions shall inform the Tax

Administration about the Incorporated Bodies that concluded contracts, agreements and transactions therewith, as Main contractors, Subcontractors, Contractors, any kind of beneficiaries.

The notification should include the following data :

  1. Name and address of those who are directly contracted or subcontracted;

  2. The contract kind, value, date of conclusion and duration;

  3. Any other required information for the completion of the contract.

Fast-loading version for search engines - Click here for the interactive version