Kuwait Court of Cassation principle number 1795

A merchant's retention of a copy matching the original of all invoices, correspondence and telegrams that he sends or receives, and other material relating to his commercial business, for five years. His obligation, or that of his heirs, to retain the original journal and inventory ledger for ten years from the date of their closure. These two periods are not limitation periods. The effect thereof. Their expiry does not entail the extinction of a right or debt established therein. Articles 31, 32 of the Commercial Law. Example. - See also: Merchant, Commercial licences