Kuwait Court of Cassation principle number 2163

Taxes and fees due to the State. Their prescription upon the lapse of five years from the end of the year in which they become due. - The event giving rise to tax. Its nature. Placing the income subject thereto at the taxpayer's disposal. The import thereof. The tax limitation period begins to run from the date of this event. The reason therefor. - The income taxpayer. He must register with the Director in Kuwait City a statement thereof 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 Ruler's account, the amount of income tax in four equal installments. Article 8 of Decree-Law 3 of 1955 concerning Income Tax. - Commencement of the income tax limitation period. Its date is the day following the date on which the tax legislature required the taxpayer to submit a statement of the income tax due from him. - The Nullity Action:-