GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws governing tax administration and procedures. The Decision provides a detailed framework for tax compliance, covering Articles 1 to 48 of the Executive Bylaws. It outlines specific obligations and processes, such as those detailed in Article 22 concerning the rectification of accounting and financial mistakes by the Tax Administration. These procedures can be initiated by the taxpayer or the administration itself, ensuring accuracy in tax assessments. The bylaws aim to provide clarity on the implementation of tax regulations within specified statutory limitation periods.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-22
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 22
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 6 : Tax Assessment Methods and Procedures

Article 22

The Tax Administration shall either take the initiative to rectify any accounting or financial mistakes, before the expiration of statue of limitation periods provided for in Article 13 (Repeated) of the Decree either based on the taxpayer request or automatically by the Tax Administration itself.

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