Article 31 establishes a tiered penalty framework for the late submission of the tax declaration stipulated in Article 20. A minimum fine of KWD 1,000 is imposed, with penalties escalating based on the delay period: 5% of the final tax value for delays up to 30 days, 10% for delays between 31 and 90 days, 15% for delays between 91 and 365 days, and 20% for delays exceeding 365 days if filed before a tax assessment. If no declaration is filed by the assessment date, a 25% fine applies, with a minimum of KWD 5,000. These fines do not prejudice separate penalties for late payment under Article 32.