Kuwait Court of Cassation principle number 2541

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 governing 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. Its implication. Prescription of income tax is interrupted upon the occurrence of one of the cases provided for in Articles 448 and 449 of the Civil Code, including the debtor’s express or implied acknowledgment of the creditor’s right. - The act interrupting prescription. Its effect is confined to the relationship between the person undertaking it and the person to whom it is directed. - 488 - Obligation - There is no basis for invoking interruption of prescription after its period has been completed. - Inferring the existence or absence of the debtor’s acknowledgment of the debt as a cause interrupting prescription. A matter of fact for the judge of merits. Its condition.