Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering Articles 1 to 48, which detail procedures for tax administration in the State of Kuwait. A key focus is on guaranteeing tax collection. As outlined in Article 35, where a tax debt is considered doubtful, the Tax Administration is authorised to take protective measures. These include obtaining a court order to withhold the taxpayer's properties and possessions or an order to ban the taxpayer from leaving the country until the debt is settled or sufficient guarantees are provided, ensuring compliance with tax obligations.