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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: 57
Year: 2013
Country: 🇰đŸ‡ŧ Kuwait
Official Name: Executive Rule No. 57 Concerning precautionary attachment

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. 57 Concerning procedures for the implementation of precautionary attachment

Article No. 35 of the Executive Regulations

First: Reasons for the application of precautionary attachment:

If reasons arise causing the Tax Department to become concerned that its rights may be lost, such as:

  1. The Tax Department becomes aware that the taxpayer intends to leave the country forever;

  2. The Tax Department becomes aware that the taxpayer intends to cease or waiver its activity;

  3. The Tax Department becomes aware that the taxpayer intends to dispose its moveable or real estate properties with the aim of evading the tax due.

Second: procedures for issuing an order for precautionary attachment:

This shall be subject to the legal procedures stipulated in the civil and commercial procedures Law No. 38 of 1980.