Kuwait Court of Cassation principle number 3397

Income tax. Its limitation period begins on the day following the date on which the legislature required the person acted upon to submit to the Tax Director a statement of the income tax due from him. - Commencement of the income-tax limitation period under the former Commercial Law without its completion by the entry into force of the new Civil Code, which extended its duration from 3 to 5 years. Its effect. The extended limitation period begins from the time it commenced under the old Commercial Law. Filing an action claiming the tax before the new Civil Code entered into force interrupts the limitation period that had not been completed under the old Commercial Law. A judgment’s contravention thereof. Requires its cassation.