Kuwait Court of Cassation principle number 2051

Commencement of prescription under Article 363 of the repealed Commercial Code concerning taxes and fees due to the State. From the date of the event giving rise to them. - 392 - Obligation - Commencement of the three-year prescription period from expiry of the time limit for submitting the tax statement in the return filed by the taxpayer with the Director of Taxes. Reason therefor. - Prescription of tax under the repealed Commercial Code. Its effect. The action may not be heard. Basis thereof. - Non-completion of the prescription period before the provisions of the Civil Code come into force entails treating the prescription period as five years, calculated in accordance with Article 8 of Decree-Law 3 of 1955. Example.