GTL Summary:

Executive Rule No. 56 outlines the mandatory procedure for an Incorporated Body to secure a Tax Clearance Certificate from the Tax Department. This Rule stipulates that the entity must formally request the certificate via an official letter. The issuance of the certificate is conditional upon the Incorporated Body having fully settled all outstanding taxes, as detailed in the final assessment letter. Furthermore, all due penalties pertaining to the specific taxable period for which the certificate is requested must also be completely paid beforehand.

Document Type: ER - Executive Rules & Instructions
Law: KIT (Law No. 2 of 2008 amending Decree No. 3 of 1955)
Decision Number: 56
Year: 2013
Country: 🇰🇼 Kuwait
Official Name: Executive Rule No. 56 Concerning release of the Tax Clearance Certificate
Last updated at: 2025-12-19 09:23:03 UTC

Executive Rule No. 56 Concerning issuance of the Tax Clearance Certificate

The Incorporated Body is required to submit an official letter to the Tax Department to obtain the Tax Clearance Certificate provided that the Incorporated Body has settled all the taxes based on the final assessment letter, and any due penalties for the taxable period for which the Tax Clearance Certificate is requested.

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