Rules and Executive Regulations of the Kuwait Income Tax Decree No.3 of 1955 as amended by Law No. 2 of 2008
Executive Rule No. 1 Concerning The Tax Department
The Tax Administration is the body responsible for the implementation of the Income Tax Decree No. 3 of 1955 and its amendments and its employees authorized to carry out the functions of the Tax Department including all administrative divisions concerned with implementing the tax laws.