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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: 2
Year: 2013
Country: 🇰đŸ‡ŧ Kuwait
Official Name: Executive Rule No. 2 Concerning Registration of the Incorporated Body

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. 2 Concerning Registration of the Incorporated Body

Article No. 11 of the Executive Regulations

First: Each Incorporated Body shall report to the Tax Department within 30 days of signing the contract or the date of commencing its activities by completing the registration form designated for that purpose.

1. The form shall include the following information:

  • The name of the Incorporated Body in Arabic and English;

  • Nationality of the Incorporated Body;

  • Activity of the Incorporated Body;

  • Activity or contract commencement date;

  • Address of the Incorporated Body inside and outside the State of Kuwait (All correspondences to that address shall be correct and legally binding).

  • Telephone, Fax and Post office numbers;

  • Audit firm representing the Incorporated Body;

  • Financial year;

  • Any exemptions granted under the foreign capital direct investment regulations Law or the Law for licensing the incorporation of leasing and investment companies.

  • Name, address, commercial registration and civil numbers of local agent.

2. The form shall be signed and approved under the signature and seal of the authorized signatory in the Incorporated Body indicating his capacity and title.

Second: The form shall be accompanied by All documents evidencing the correctness of the information provided by the Incorporated Body. Such documents include:

  • A copy of the Articles of Association and any amendments thereto;

  • A copy of the agency agreement;

  • Agency registration certificate;

  • Copy of the business contract;

  • A copy of the exemption certificate;

  • Authorization letter to the audit firm representing the company; and

  • A copy of the authorization granted to the authorized signatory.