Kuwait Court of Cassation principle number 2926

Commencement of the limitation period pursuant to Article 363 of the repealed Commercial Code concerning taxes and fees due to the State. From the date of the event giving rise to them. - Commencement of the three-year limitation period from the expiry of the time limit prescribed for submitting the tax statement in the return submitted by the taxpayer to the Director of Taxes. Rationale therefor. - Limitation of tax claims under the repealed Commercial Code. Its effect. The action is not heard. Basis therefor. - Failure to complete the limitation period before the Civil Code came into force entails treating the limitation period as five years, calculated in accordance with Article 8 of Decree-Law 3 of 1955. Example. - 500 - Commercial