Kuwait Court of Cassation principle number 3408

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. - Absence from Decree 3 of 1955 concerning Kuwaiti income tax and its amendments of rules governing 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 makes no provision. The import thereof. Interruption of income tax limitation upon the occurrence of one of the cases stipulated in Articles 448, 449 of the Civil Code, including the debtor's express or implied acknowledgment of the creditor's right. - A measure interrupting limitation. Its effect is confined to the relationship between the person taking it and the person to whom it is directed. - There is no basis for invoking interruption of limitation after its period has expired. - 573 - Commercial - Inferring the existence or absence of the debtor's acknowledgment of the debt as a ground interrupting limitation. A matter of fact for the trial judge. Its condition.