Article 8 stipulates that every taxpayer must file an income tax declaration with the Director in Kuwait City by the 15th day of the fourth month following the end of their taxable period. However, a taxpayer is exempt from filing if their income for the period is KD 5,250 or less, unless specifically instructed by the Director. The tax due must be paid in four equal instalments on the 15th day of the fourth, sixth, ninth, and twelfth months post-period, payable in Sterling pounds or Kuwaiti Dinars. The Director holds the authority to grant extensions. Failure to file or pay without reasonable cause incurs a penalty of 1% for each 30-day period of delay.
Article 8
Every Taxpayer shall file with the Director at his office in the City of Kuwait an income tax declaration on or before the fifteenth day of the fourth month following the end of the taxable period for which the declaration is made, provided that a taxpayer whose income for any Taxable Period, does not exceed KD 5,250 shall not be required to file an Income Tax Declaration unless directed by the Director to do so. Every Taxpayer required to file an income tax declaration as aforesaid shall pay to the Director for the account of the Ruler the amount of income tax shown thereon in four equal instalments. Such income tax shall be paid in sterling pounds (United Kingdom) or in Kuwaiti Dinars. The instalments shall be due, respectively, on the fifteenth day of the fourth, sixth, ninth and twelfth months following the end of the taxable period.
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