Kuwait Court of Cassation principle number 2059

Prescription of income tax. It begins to run from the date of the event giving rise to it, namely the day following the date on which the tax legislature required the taxpayer to submit a statement of the income tax due from him, even if he did not submit it. - Decree 3 of 1955 concerning Kuwaiti Income Tax and its amendments contain no regulation of the provisions concerning tax prescription. Its effect. Recourse in that regard to the provisions of the Civil Code as the law applicable to everything for which the Decree contains no provision. The consequence thereof. Interruption of income tax prescription upon the existence of one of the circumstances provided for in Articles 448, 449 of the Civil Code, including the debtor's express or implied acknowledgment of the creditor's right. - 394 - Obligation - The act interrupting prescription. Its effect is confined to the relationship between the person who performed it and the person to whom it was directed. - There is no scope for invoking interruption of prescription after its period has been completed. - Determining the existence or absence of the debtor's acknowledgment of the debt as a ground interrupting prescription. A question of fact for the trial judge. Its condition.