Every taxpayer subject to provisions of Decree shall keep the accounts supportive documents, and the following books and records :
Beta Version
Website Last updated:
July 23, 2026
This Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws for a tax-related Decree. The Decision details the administrative and compliance obligations for taxpayers. Covering Articles 1 to 48, these bylaws provide specific procedural rules. As exemplified by Article 15, the Decision outlines requirements such as mandatory bookkeeping, including maintaining a General Journal, Stock list, and General Ledger. It also permits incorporated bodies to use electronic accounting systems under certain conditions, ensuring taxpayers maintain auditable records for the Tax Administration. This framework aims to ensure proper documentation and compliance with Kuwaiti law.
Chapter 5 : Commitments
Third : Book Keeping
Article 15
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.Click here to view details of the free plan and the subscriptions we offer.