Article 2 of Decree No. 3 of 1955 establishes foundational definitions for Kuwait's income tax framework. It defines a 'Taxpayer' as any body corporate subject to the tax. The term 'Body Corporate' is broadly defined to include any entity, regardless of its place of incorporation, that carries on trade or business in Kuwait, either directly or through an agent. Further definitions, such as for 'Agent' and 'Personnel of the Director', were added by subsequent decrees. Law No. 2 of 2008 significantly amended this article by adding the definition of 'Income' and cancelling several original paragraphs.