GTL Summary:

This Decision establishes the Executive Bylaws, comprising Articles 1 to 48, governing tax procedures. Its primary purpose is to regulate the methods of tax assessment and the associated administrative processes. The Bylaws stipulate that tax is assessed based on the taxable net income declared by the taxpayer in the Tax Declaration. However, it grants the Tax Administration significant authority to review, rectify, or modify these declarations if deemed necessary. In cases where a declaration is not accepted, the Administration is empowered to disregard it and determine the taxable income by estimation, as further detailed in Article 19.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-18
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 18
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 6 : Tax Assessment Methods and Procedures

Article 18

Tax shall be assessed on the basis of the taxable net income as determined in accordance with the Tax Declaration if such Tax Declaration is accepted by the Tax Administration.

The Tax Administration shall have the right to rectify or modify

the Tax Declaration. It may not rely on it and determine the income by virtue of estimation according to the provisions of Article 19 of this Bylaw.

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