GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, which detail the procedural and administrative rules for tax compliance. This Decision outlines the framework governing taxpayer and Tax Administration obligations. Key provisions include the formal procedures for objections and appeals, as demonstrated in Article 27, which grants both the taxpayer and the Tax Administration the right to appeal decisions from the Tax Appeal Committee to a competent court within a sixty-day period. The bylaws provide a comprehensive guide to ensure clarity and adherence to tax procedures.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-27
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 27
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 7 : Objections and Appeals

Second : Appeal

Article 27

Tax Administration and taxpayer shall have the right to appeal before the competent court of justice against the decision of Tax Appeal Committee within sixty days (60) of the date of notice of the Tax Appeal Committee decision by a registered letter, with the requested acknowledgement of receipt.

If the period said in first paragraph of this Article expires without filing an appeal, the decision of the Tax Appeal Committee shall be final and tax due must be paid.

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