Kuwait Court of Cassation principle number 2245

Commencement of the income-tax limitation period under the former Commercial Code and its non-completion before the entry into force of the new Civil Code, which extended its duration from three to five years. The effect thereof. Extension of the limitation period beginning from the time it commenced under the old Commercial Code. - Tax debt. Its limitation period commences upon expiry of the prescribed deadline for submitting the tax statement in the taxpayer's declaration submitted to the Tax Director. Article 8, Law 3/1955.