Kuwait Court of Cassation principle number 3053

Income tax. Its prescription begins to run on the day following the date on which the legislature required the taxpayer to submit to the Tax Director a statement of the income tax due from him. - Commencement of income tax prescription under the former Commerce Law and its non-completion before the entry into force of the new Civil Code, which extended its period from three to five years. The effect thereof. - Extension of the prescription period begins from the time it began to run under the old Commerce Law. Bringing an action claiming the tax before the new Civil Code took effect interrupts the running of prescription whose period had not been completed under the old Commerce Law. The judgment’s contravention thereof. Requires its cassation.