GTL Summary:

This Decision establishes the Executive Bylaws governing tax procedures, covering Articles 1 to 48. Its primary purpose is to outline the rules and regulations for tax administration and compliance. The Bylaws detail critical processes, including taxpayer rights and obligations regarding objections and appeals against tax assessments. As specified, a taxpayer whose objection is rejected has a 30-day period to appeal to the Tax Appeals Committee. Failure to appeal within this timeframe renders the tax assessment final and payable, with no further option for reconsideration, ensuring definitive closure on assessment disputes.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-26
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 26
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 7 : Objections and Appeals

Second : Appeal

Article 26

If the objection is rejected, the tax payer is entitled to appeal this decision in front of the Tax Appeals Committee within 30 days from the date of being notified of the rejection or the end of the period specified to take a decision, without receiving any response on the rejection.

The appeal will be applied for by submitting a request to the Tax

Appeals Committee, attaching with it all the supporting documents for the appeal, in accordance with the Executive Rules and Regulations.

If the tax payer does not appeal within the period specified in first paragraph of this Article, the tax assessment is considered to be final and the tax due must be paid.

The tax payer may not submit a request to reconsider the assessment once the tax assessment is final, at any stage.

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