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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: 3
Year: 2013
Country: 🇰đŸ‡ŧ Kuwait
Official Name: Executive Rule No. 3 Concerning Issuance of the Tax Card

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. 3 Concerning Issue of the Tax Card

Article No. 12 of the Executive Regulations

First: The Incorporated Body shall submit an application for obtaining tax Card using the form designated for this purpose.

Second: The Incorporated Body shall be classified as per its endorsement serial number, type of activity, number of the applicable law and the year of registration.

Third: The tax card shall be issued within one week from the date of submitting the application and completion and approval of the registration information.

Fourth: The tax card shall contain all the following basic information:

  • tax card number;

  • Date of issuing the tax card;

  • Name of the Incorporated Body in Arabic an English;

  • Activity of the Incorporated Body;

  • Date of activity commencement;

  • Address of the Incorporated Body in Kuwait and abroad;

  • Type and duration of exemption and

  • The date of filing the tax declaration.

Fifth: Tax card is renewed annually from the date of issuance and on submission of the tax declaration.

Sixth: Each Incorporated Body shall submit its tax card to the concerned bodies or bodies or organizations when conducting business with such bodies.

Seventh: All Government and public bodies or private companies or institutions shall not deal with any Incorporated Body that has invalid tax card.