GTL Summary:

This Decision enacts the Executive Bylaws, providing a comprehensive procedural framework for tax administration. Covering Articles 1 to 48, these bylaws detail the rules and obligations for both taxpayers and the Tax Administration. Provisions within the Decision establish critical compliance procedures, including the specific rights and timelines for taxpayers to object to tax assessments, as outlined in Article 24. This article stipulates a 60-day period for filing an objection, failing which the assessment becomes final. The Decision ensures consistent application and procedural clarity for all tax-related matters covered within its scope.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-24
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 24
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 7 : Objections and Appeals

First Objection

Article 24

Taxpayer shall have the right to object against the tax assessment within (60) sixty days from the date of notification of the assessment letter while showing his reasons of the objection and enclosing the supporting documents to the Tax Administration.

If the mentioned date in this Article elapses without the objection of the taxpayer, the tax assessment shall be considered as final and the tax due must be paid.

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