Kuwait Court of Cassation principle number 2063

Taxes and fees due to the State. Their prescription upon the lapse of five years from the end of the year in which they fall due. - The event giving rise to tax. Its nature. Placing the income subject to it at the taxpayer's disposal. Implication thereof. Prescription of the tax begins to run from the date of this event. Reason therefor. - 395 - Obligation - The income-tax payer. Must register a statement thereof with the Director in Kuwait City on or before the fifteenth day of the fourth month following the end of the taxable period, and must also pay to the Director, for the account of the Ruler, the amount of income tax on profits equal instalments. Article 8 of Decree-Law 3 of 1955 concerning Income Tax. - Commencement of prescription of income tax. Its time. The day following the date on which the tax legislature required the taxpayer to submit a statement of the income tax due from him.