Executive Rule No. 12 Concerning issuance of Release of Tax Retention Certificate and the Tax Clearance Certificate

Article No. 47 of the Executive Regulations

First: The Incorporated Body shall be entitled to receive release of tax retention certificate and tax clearance certificate and submit an application to The Tax Department in the name of Undersecretary, Ministry of Finance addressed to Department of Submission & Tax Planning. The application shall specify the capacity of the person authorized for following up and receiving the certificate. Such person shall be approved by the Incorporated Body. The application shall be enclosed with the following documents:

Copy of the memorandum of association and the latest amendment thereof;
A copy of the license, commercial registration, Civil ID Card and the authorization of signature;
Certified copy of Agency Registration Certificate (if any);
Copy of concluded contracts and agreements (if any).

Second: Filling in the undertakings stated in the following forms:

Form of declaration and undertaking for correctness of data provided;
Form of declaration and undertaking of the foreign partner

Third: The provisions of Executive Rule No. 13 concerning the release of income tax retention shall be observed.

Declaration and Undertaking

I, ____________________________ , holder of Civil ID Card ________ , in my capacity as the director in charge of _____________________ Company, its business _____ , its nationality: _______ and its local and overseas address: ___________________________ , hereby declare that all data mentioned hereinafter are correct under my responsibility. I undertake that if anything found to be in violation of such data, I shall be legally liable for the same:

First: Concerning companies, which we represent/ act as their agent/ in which we hold interest:

There are no agencies

There are agencies (copy of agency agreements is attached)

Second: Concerning transactions with subcontractors:

There are no transactions

There are transactions (statement of subcontractors is attached)

I further undertake to settle all tax liabilities and penalties payable by the above mentioned Incorporated Body in accordance with the provisions of Law No. (19) of 2000 regarding support of national labor, Law No. (46) of 2006 regarding Zakat and contribution of public and closed shareholding companies to State budget and Law No. (2) of 2008 regarding Kuwaiti income tax as well as executive regulations, rules and instructions.

In witness whereof, I hereunto set my hand

Name: …………………………….

Title: ………………………………

Signature: …………………………

Date: …/……/……….

Stamp

Foreign Natural Person Declaration

I, ________________________ , holder of Civil ID Card/ Passport _____________ , resident of _________ , hereby declare that:

I am the representative of the Incorporated Body ___________________ , its business ___________ , its nationality: ___________ , File No.: _____________ and its local and overseas address:

I am not a representative of any foreign Incorporated Body

If anything found to be in violation of the above now or in the future, I shall be legally liable for the same in accordance with Article 12 of Law No. 2 of 2008 amending Income Tax Decree No. 3 of 1955, which stipulate that Any person who knowingly:

Falsifies the taxpayer's records or
Makes any false statement affecting any declaration certificate required for the purposes of this Decree shall be guilty of an offence against this Decree and on conviction, shall be liable to imprisonment for a period not exceeding two years or to a fine or both such imprisonment and fine.