First: Settlement shall take place in the Tax Department headquarters through a letter submitted by the Incorporated Body indicating the type of amount to be settled and the related financial year, enclosing a certified cheque of the amount; or paying by electronic payment methods.

Second: Incorporated Bodies that settle their tax through bank transfers must settle the amounts at the Ministry of Finance (Tax Department) revenues account: No. IBAN (kw 97 CBKU 0000 0000 0000 0004204053) with the Central Bank of Kuwait. The payment notice shall include the name of the Incorporated Body, type of amount to be settled and the related financial year thereon.

Third: The taxes mentioned in the tax assessment shall be settled in one payment and shall not be installed after the elapse of the installment periods provided in the Decree.

Fourth: Should the Incorporated Body request to settle the tax and penalties due from the income tax retention, a formal letter authorizing the Tax Department to collect the tax or penalty prior to its due date shall be submitted.

Fifth: The Incorporated Body may authorize other parties to settle the tax due on their behalf provided that the Tax Department shall be notified in advance of such authorization; and both parties shall be jointly liable for the tax debt, with the exception of governmental bodies and public institutions.

Sixth: If the tax assessment is finalized and must be carried out, the Tax Department has the right to collect the tax or penalty due from the income tax retentions withheld without referring to the Incorporated Body.

Seventh: Special and exceptional cases relating to the method of settling tax and penalties shall be treated separately after consulting the Tax Department in this regard.