GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws governing tax procedures. This Decision covers Articles 1 to 48, providing a detailed framework for tax administration and compliance. As exemplified by Article 31, the Bylaws specify critical obligations such as tax collection timelines. It mandates that taxpayers must pay due taxes within 30 days from the date of an assessment notice or from the date a tax debt becomes final following objection or appeal procedures. This ensures a clear and structured process for the settlement of tax liabilities by all obligated parties.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-31
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 31
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 8 : Tax Collection

Article 31

In cases of applying the provisions of second paragraph Article 25 from this Bylaw, each tax payer has to pay the tax within 30 days from the notice date by assessment amendment letter.

In the deadline of objection & appeal cases that stated in the Articles 24, 26, 28 of this Bylaw, the taxpayer has to pay tax within

thirty (30) days from the date that tax debt becomes final.

In cases where the provisions of paragraphs first and second of this Article are not applied, the tax and penalties due are to be paid in lump sum within 30 days from the date of notification of the assessment.

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