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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: 9
Year: 2013
Country: 🇰đŸ‡ŧ Kuwait
Official Name: Executive Rule No. 9 Concerning extension of time to submit the tax declaration upon commencement of activity

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. 9 Concerning extension of time to submit the tax declaration on the commencement of the activity

Article No. 14 of the Executive Regulations

First: the Incorporated Body shall be entitled to request the extension of the first tax declaration when the Tax Department approves the first fiscal period of the incorporated body.

Second: The Incorporated Body shall submit the application for the extension in a date not later than 15th of second month following the end of the first taxable period.

Third: The request for the extension shall be based on necessary and reasonable causes.

Fourth: The Tax Department may decide on the extension request within 30 days of submitting the application.

Fifth: In case of approval, the extension period shall not exceed 60 days from the day following the expiry of the original deadline for submitting the tax declaration and the Incorporated Body shall be notified.

Sixth: No reply from The Tax Department to the Incorporated Body request shall be considered an implicit refusal of the request.