Kuwait Court of Cassation principle number 115

Demanding tax from the taxpayer. When it arises and becomes payable. - 27 - Law - Commencement of the prescription period for income tax under the former Commercial Code without its completion by the entry into force of the new Civil Code, which extended its duration from three to five years. The effect of this. Extension of the prescription period starting from the time it began to run under the old Commercial Code. - A tax debt. Its prescription period begins upon expiry of the deadline for submitting the tax statement in the taxpayer’s return submitted to the Director of Taxation. Art. 8, Law 3/1955.