GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, which provide procedural guidelines for tax administration. A key provision within these bylaws is Article 42, which outlines the statute of limitations for taxpayers. It specifies that taxpayers have a five-year period to claim any overpaid tax following a final tax settlement. This right to claim a refund is forfeited if not exercised within this five-year timeframe. The Decision provides a framework for taxpayer rights and obligations concerning tax claims. The specific tax type is not specified in the text.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-42
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 42
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 11 : Statutes of Limitation

Article 42

Taxpayer shall be entitled to claim the amounts overpaid after tax settlement within five (5) years from, date of notice of the final tax settlement, or date on which taxpayer becomes aware of his right to claim the overpaid tax, which date is nearest.

Upon the elapse of the five-year period mentioned in first paragraph of this Article, taxpayer shall forfeit his right to claim the overpaid tax.

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