Kuwait Court of Cassation principle number 2061

The right to claim a tax debt arises from the moment the taxable event occurs, which arises with the creation of the taxable income by placing it at its owner's disposal. The limitation period begins to run when the debt falls due. The condition therefor: the creditor—the authority responsible for collecting the tax—must be able to demand it from the debtor taxpayer. If it does not do so. Its right to claim becomes time-barred as a sanction against it and to prevent burdening the debtor with accumulated debts. Demanding payment begins upon the lapse of the 15th day of the 4th month following the end of the taxable period, after knowledge has been established on the part of the authority coming to collect. The reason therefor. An example.