Kuwait Court of Cassation principle number 126

Demanding tax from the taxpayer. When it arises and becomes payable. - Commencement of the income-tax limitation period under the former Commercial Code, without its period having elapsed by the entry into force of the new Civil Code, which extended its duration from 3 to 5 years. Effect thereof. Extension of the limitation period starting from the time it began to run under the former Commercial Code. - Tax debt. Its limitation period begins upon expiry of the deadline specified for submitting the tax statement in the taxpayer's return filed with the Director of Taxation. Article 8, Law 3/1955.