Kuwait Court of Cassation principle number 855

Decisions of the Tax Appeals Committee established pursuant to Minister of Finance Decision No. 16/1997 concerning the determination of the manner of taxpayers’ objections to tax assessments. They are administrative decisions. The implication thereof. An action seeking their annulment may be brought before the Administrative Circuit of the Court of First Instance. Failure to challenge them within sixty days. Its effect. The decision becomes final and the tax becomes payable. An example.