GTL Summary:

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws governing tax administration procedures. The Decision outlines the framework for tax collection and assessments, focusing on resolving conflicts between the Tax Administration and corporate bodies. As detailed in Article 43, it mandates the formation of neutral tax appeal committees to adjudicate disputes, enhancing legal and technical oversight. This Decision provides comprehensive regulations covering Articles 1 to 48 of the Executive Bylaws, setting forth essential procedural guidelines for tax compliance and dispute resolution. The specific tax framework to which these bylaws apply 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-43
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 43
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 12 : General Provisions

Article 43

A committee or more than one committee constitute to examine the appeal, in order to judge the conflict that occurred between the Tax Administration and the body incorporate regarding, tax collection and assessments in the way that its guarantee the neutralism and increasing its legal and technical experiences.

The Executive Rules and Regulations specify the procedures for the tax appeal committee.

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