GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, to provide regulations for a tax-related Decree. The Decision outlines key procedural and compliance mandates for tax collection. As specified in Article 40, which concerns guarantees of tax collection, any tax and penalties owed are deemed a preferred debt against all of a taxpayer's funds. This obligation has priority over all other debts, except for salaries, wages, and court expenses, thereby securing payment to the public treasury. The Decision reinforces the state's authority in revenue collection.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-40
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 40
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 10 : Guarantees of Tax Collection

Article 40

Tax and penalties due under the Decree shall be deemed a preferred debt on all taxpayer's funds or any third party who is committed to pay them to the public treasury, and shall have the priority over all other debts and commitments except salaries, wages and court expenses.

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