Ministerial Decision No. 29 of 2008 enacts the Executive Bylaws, covering Articles 1 to 48, which govern the application of Kuwait's income tax framework. The Decision establishes detailed rules for determining taxable income for incorporated bodies. As exemplified in Article 4, it specifies the mandatory straight-line depreciation method and sets precise annual rates for various asset categories, including buildings, equipment, and vehicles. It also provides a mechanism for taxpayers to request alternative depreciation methods and for the Tax Director to adjust rates under unusual operational circumstances, ensuring adherence to tax accounting standards.