GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, which provide detailed rules for tax administration and compliance. These regulations outline key procedures, including provisions for tax collection as detailed in Chapter 8. Specifically, Article 33 permits a taxpayer, excluding government authorities and public bodies, to authorise a third party to settle their tax liabilities. This authorisation requires prior notification to the Tax Administration, after which both the taxpayer and the third party become jointly liable for the tax debt under these Executive Rules and Regulations.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-33
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 33
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 8 : Tax Collection

Article 33

Excluding government authorities and public bodies, taxpayer may authorize a third party to settle the tax on his behalf provided that he should earlier notify the Tax Administration of such authorization, and they both shall be jointly liable for the tax debt according to the Executive Rules and Regulations.

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