These Executive Rules and Instructions are issued by the Minister of Finance to govern the enforcement of Kuwait Income Tax Decree No. 3 of 1955, as amended. Mandated by Ministerial Resolution No. 29/2008, they establish compulsory procedures for all taxpayers. The scope covers taxpayer registration, tax card issuance, correspondence, declaration submissions, fiscal period approvals, and tax exemptions. They also require all government and private entities to notify the Tax Department when dealing with foreign entities, mandating the use of the official tax card to protect state treasury rights.