Kuwait Court of Cassation principle number 2049

Income tax. Its limitation period begins on the day following the date on which the legislature required the person dealt with to submit a statement of the income tax due from him to the Tax Director. - Commencement of the income tax limitation period under the former Commercial Code and its non-completion before the new Civil Code entered into force, extending its duration from 3 to 5 years. The effect of this. - The extended limitation period begins from the time it commenced under the old Commercial Code. Bringing an action claiming the tax before the new Civil Code came into force interrupts the running of limitation whose period had not been completed under the old Commercial Code. The judgment's contravention of this. Requires its cassation.