Kuwait Court of Cassation principle number 2924

Income tax. Its prescription begins to run on the day following the date on which the legislature required the person concerned to submit a statement of the income tax due from him to the Tax Director. - Commencement of the prescription of income tax under the former Commercial Code and its non-completion before the new Civil Code came into force, extending its period from three to five years. The effect thereof. - The extension of the prescription period begins from the time it started running under the old Commercial Code. Bringing an action to claim the tax before the new Civil Code came into force interrupts the running of prescription whose period had not been completed under the old Commercial Code. The judgment’s contravention thereof. Requires its cassation.