Kuwait Court of Cassation principle number 492

The absence in Decree 3 of 1955 concerning Kuwaiti Income Tax and its amendments of regulation of the provisions governing tax limitation periods. Its effect. Recourse in their regard to the provisions of the Civil Code as the law applicable to everything for which the decree contains no provision. The consequence thereof. The limitation period for income tax is interrupted when one of the circumstances provided for in Articles 448, 449 of the Civil Code exists, including the debtor’s express or implied acknowledgment of the creditor’s right.