Ministry of Finance - Tax Department - 2013 [Executive Rules & Instructions]
Executive Rule No. 23 Concerning dividends tax refund from investment funds and portfolios and investment in KSE
Article No. 42 of Executive Regulations:
First: Incorporated Body may request refund of amounts paid in excess or by mistake within (5) five years as of payment of tax amount to Tax Department.
Second: Incorporated Body shall apply refund request through refund form prepared for such purpose to Tax Department provided that it shall contain amount of refundable amount and reasons thereof.
Third: Refund form shall be signed and approved by seal and signature of the person who is authorized by Incorporated Body along with stating his capacity and evidence of signing.
Fourth: Tax Department reviews refund request submitted by Incorporated Body and refund paid tax in excess or by mistake in case of absence of other tax dues.
Request Form of dividends tax refund
Name of Incorporated Body requesting refund: ………………………………
Name of the entity that paid (investment manger - fund manger – investment custodian) …………………………………………………………………….
Nationality of Incorporated Body:
Kuwaiti …………………… Gulf …………………… Foreign …………………………
Address of Incorporated Body:
Inside Kuwait: ………………… Outside Kuwait: …………………………..
Reasons of refund request: …………………..…………………………..………
Date of payment: ……………… Refundable amount: ……………… Years of refund: ………………
Bank account No.: ………………… IBAN: …………………………………
Authorized signatory on behalf of Incorporated Body Name: | |
Capacity: | |
Civil ID No. | |
Signature | Date: …./…./… |
Seal of Incorporated Body
Payment receipt or credit evidence shall be enclosed with a statement of companies for which payment is made.
Claim for Refund of Kuwaiti Withholding Tax under the Tax Convention/Agreement Claim for Refund of Kuwaiti Withholding Tax under Avoidance of Double Taxation Treaty/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: |