GTL Summary:

Executive Rule No. 3 details the mandatory procedures for an Incorporated Body to obtain, use, and renew a tax card. It mandates submitting a specific application form, after which the body is classified based on its activity and registration details. The tax card, issued within one week, must contain specific information such as the entity's name, activity, and tax declaration date. The rule requires annual renewal upon tax declaration submission and obligates the presentation of a valid card for all business transactions. It prohibits public and private entities from dealing with any Incorporated Body holding an invalid tax card.

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: 🇰🇼 Kuwait
Official Name: Executive Rule No. 3 Concerning Issuance of the Tax Card
Last updated at: 2025-12-19 09:23:03 UTC

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.

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