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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: 58
Year: 2013
Country: 🇰đŸ‡ŧ Kuwait
Official Name: Executive Rule No. 58 Concerning the work procedures of the Tax Appeals Committee

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. 58 Concerning the work procedures of the Tax Appeals Committee

Article No. 26 of the Executive Regulations

First: The Tax Appeals Committee shall be responsible for settling all disputes arising between the Tax Department and the Incorporated Bodies with regard to cases pertaining to tax assessment and collection as per law.

Second: appeal shall be processed by virtue of a letter addressed to the Head of Tax Appeals Committee and will be presented to public registry at Ministry of Finance within thirty (30) days as of notification by virtue of reply letter to objection or as of expiring of specific period to take decision regarding objection without reply. Appeal shall contain the following:

    Appeal items and bases upon which such items have relied.

  • All documents and information related to the appeal.

Third: The Tax Appeals Committee shall notify both the Tax Department and the taxpayer of a hearing session date to review the appeal before it is held; if it is considered necessary. The Tax Appeals Committee is entitled to request from the Tax Department and taxpayer to provide the committee with the statements and documents it deems necessary. The taxpayer, or its representative, is required to appear before the committee when he is summoned, otherwise the committee shall pass its resolution on the appeal in light of presented statements and documents.

Fourth: The meetings of the committee shall be confidential and the resolutions thereof shall be issued after deliberation of the majority of votes. In the case of equal votes, the head of the committee shall have the casting vote, and the resolution shall be signed by chairman and approved by the director of Inspection and Tax Claims Department.

Tax Appeal Committee Secretariat:

A secretariat for the Tax Appeals Committee shall be formed and consist of a sufficient number of staff, assigned to the following tasks:

  1. Receiving the incoming tax appeals and recording the same in the Tax Appeals Register as per the date of their receipt, and assigning a number for each appeal;

  2. Saving all appeal related documents in an easy way for reference;

  3. Submitting the appeals to the head of the committee to determine a date for consideration.

  4. Notifying the Tax Department and the taxpayer or its representative of the place and time of the committee meeting;

  5. Drafting the minutes of meetings;

  6. Notifying the Tax Department and the taxpayer of the decision issued by the Committee. The notification shall be made by a registered mail.