GTL Summary:

This Decision establishes the Executive Bylaws, covering Articles 1 to 48, which provide detailed regulations for tax administration. Article 48 specifically addresses the management of certified audit firms acting as taxpayer representatives. It authorises the Tax Director to issue and amend a list of approved firms. The Decision outlines the process for removing a firm from this list due to breaches of accounting or auditing practices, with a removal period of one to three years. It also grants prejudiced firms the right to file a grievance with the Tax Director within sixty days.

Document Type: EB - Executive Bylaws
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: executive-bylaws-29-article-48
Year: 2008
Country: 🇰🇼 Kuwait
Official Name: Article 48
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 12 : General Provisions

Article 48

Under the decision of the Tax Director, Tax Administration shall issue a list of the certified audit firms accepted as representatives for the taxpayer provided that such list is subject to revision and amendment.

For removing a firm or more from the list in the following years, the approval of the Tax Director shall be required based on the facts and the evidence submitted by the Tax Administration to prove the breach of the accounting and auditing practices, and the removal period of a firm shall be extended from one year to three years.

Prejudiced firms may file a grievance to the Tax Director within sixty (60) days of the date of the knowledge of the decision. The Tax Director may refer such grievance to the grievance committee.

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