Kuwait Court of Cassation principle number 3064

Limitation of income tax. It begins to run from the date of the event giving rise to it, namely the day following the date on which the tax legislator required the taxpayer to submit a statement of the income tax payable by him, even if he did not submit it. - The absence from Decree 3 of 1955 concerning Kuwaiti Income Tax and its amendments of provisions regulating tax limitation. Its effect. Recourse in that regard to the provisions of the Civil Code as the law applicable to everything for which the Decree contains no provision. The implication thereof. Interruption of income tax limitation upon the existence of one of the cases stipulated in Articles 448, 449, Civil Code, including the debtor’s express or implied acknowledgment of the creditor’s right. - An act interrupting limitation. Its effect is confined to the relationship between the person who performed it and the person to whom it was directed. - There is no basis for invoking interruption of limitation after its period has been completed. - Deducing the existence or absence of the debtor’s acknowledgment of the debt as a ground interrupting limitation. A factual matter for the trial judge. Its condition.