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Document Type: ER - Executive Rules & Instructions
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: 10
Year: 2013
Country: 🇰đŸ‡ŧ Kuwait
Official Name: Executive Rule No. 10 Concerning the conditions for extending the deadline to file the tax declaration

Ministry of Finance - Tax Department - 2013 [Executive Rules & Instructions]

Executive Rules and Instructions of Kuwait Income Tax Decree No. 3 of 1955 as amended by law No. 2 of 2008

Executive Rule No. 10 Concerning the conditions for extending the deadline to file the tax declaration

Article No. 14 of the Executive Regulations:

First: The Incorporated Body continuing its activities is entitled to submit a request to extend the deadline for filing the tax declaration on or before the fifteenth day of the month subsequent to the end of the taxable period setting out the reasons for this request.

Second: The Tax Department is required to respond to the request within thirty (30) days from the date of submitting the request. No reply to the request during this period shall be deemed an implicit rejection of the request.

Third: Extension request acceptance controls:-

  1. The Incorporated Body has not already been granted extension in the previous two years.

  2. Evaluation of the Incorporated Body's business.

  3. The tax declaration shall be prepared in accordance with the accounting books and records and not on deemed profit basis.

  4. The Incorporated Body shall cooperate with the Tax Department in determining inspection dates and providing the necessary documents during the inspection.

  5. No taxes or fines are due on the Incorporated Body.

Fourth: In case the Tax Department accepts the extension request, the extension shall not extend for more than 60 days commencing from the day subsequent to the original due date for submission of the tax declaration.

Fifth: The extension request shall not be taken into consideration after the fifteenth day of the subsequent month following the end of the taxable period and shall be rejected in a formal manner.

Sixth: Special and exceptional cases related to the conditions for extending the deadline to file the tax declaration shall be treated separately after consulting the Tax Department in this regard.