Ministry of Finance - Tax Department - 2013 [Executive Rules & Instructions]
Executive Rule No. 18 Concerning Attestation of Tax Refund for foreign taxes in accordance with Avoidance of Double Taxation Treaties
Government and private Incorporated Bodies and persons may submit applications for approving tax refund forms through the application designated for this purpose and fulfillment of all the information and attaching the following documents:
First: For persons, the following documents shall be submitted:
Tax refund forms.
Civil ID Card (copy).
Second: For establishment and bodies:
Tax refund forms.
The Incorporated Body memorandum of association and subsequent amendments thereto (copy).
Third: The Tax Department shall approve forms of foreign tax refund after verifying presented information.
Declaration
I, ___________ , in my capacity as the beneficiary hereby declare that I hold ______________ nationality and has permanent residency in Kuwait during the tax year 200 /200 and has no permanent establishment in (…………..) within the meaning stipulated in the agreement for avoidance of double taxation between State of Kuwait and (………………….) to refund the foreign tax paid under Article No. (……..) of the provisions of the said agreement and that all data provided to
Ministry of Finance in the State of Kuwait are correct.
I further declare that I authorized ……………………………………….., in his capacity as attorney legal representative to finalize the procedures for issuing tax refund certificate in accordance with the provisions of agreement for avoidance of double taxation mentioned hereinabove.
In witness whereof, I hereunto set my hand
Name (of individual or Incorporated Body): ……………………………. | Date: …/……/………. |
Date: ……./………/……... |
Tax Refund Form (Individuals)
Foreign Tax Refund Request
As per the provisions of Agreement for the avoidance of double taxation
Beneficiary Data
Beneficiary's name: …………………………………….
Occupation: …………………………………….
Address: …………………………………….
Telephone: …………………………………….
Beneficiary's Signature:
Applicant name:
Capacity:
- Agent - Legal representative
Authorized signatory for the beneficiary Name: …………………………….. Title: ………………………………. Civil ID Card: ……………………….. | |
Signature | Date: …/…/…….. |
Required documents:
Declaration form
Copy of the beneficiary's Civil ID card
Tax refund forms
Copy of the authorized signatory's Civil ID card
Tax Refund Form (companies and establishments)
Foreign Tax Refund Request
As per the provisions of Agreement for the avoidance of double taxation
Beneficiary Data
Name:
in his capacity
Nationality:
For company Address:
Telephone No.:
Seal and signature ____________
Applicant name:
Capacity:
- Agent - Legal representative
Authorized signatory for the beneficiary Name: …………………………….. Title: ………………………………. Civil ID Card: ……………………….. | |
Signature | Date: …./…/…….. |
Required documents:
Copy of Memorandum of association of the Company
Copy of Title deeds of foreign shares
Copy of Civil ID Card of manager in charge of the company
Copy of the authorized signatory's Civil ID card
File Number :
Tax Identity:
Claim for Refund of Kuwaiti Withholding Tax under the Tax Convention/Agreement Concluded between Kuwait and ……….……., and According to the Law No. 2 of 2008 on Amending Some Provision of Kuwait Income Tax Decree No. 3 of 1955
For the Year:_______
Section One:
Details of the Claimant:
Name: |
Address: |
Email: |
Section Two:
Details Required for the Payment of the Refund:
Name of Bank: |
Account Number: |
Bank Address: |
Claimant's Representative: |
Claimant's Representative Address: |
Section Three:
Details Required for the Refund
| Name, Address and Domicile of the Paying Company | Payable Date | Rate of Interest | Number of Dividends Coupons | Gross Amount of the Dividends in KD | Amount of Tax for Which Refund is Claimed in KD |
|---|---|---|---|---|---|
Total | KD | KD |
Section Four:
The undersigned declares that the information provided on this form is correct.
Signature of Claimant:
Place and Date:
Section Five:
Certification of Tax Body of the Place of Residence of the Claimant:
I certify that, to the best of my knowledge, the Claimant on the payable date(s) of the dividend(s) is a resident within the meaning of the Convention/Agreement for the avoidance of double taxation between Kuwait and …………………
Official Stamp | Signature: Date: |