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This Decision enacts the Executive Bylaws, detailing the procedural and administrative rules for tax compliance. The summary is based on Article 46, as provided in the text. This Decision covers Articles 1 to 48 of the Executive Bylaws. It establishes tax clearance obligations, prohibiting the export of business assets from Kuwait without a certificate from the Tax Administration. It also mandates that investment companies and banks deduct and remit due income tax for incorporated bodies within 30 days, ensuring tax obligations are met before funds are released, thereby regulating tax collection and asset movement.
Chapter 12 : General Provisions
Article 46
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