Article 46

Any instruments, equipment, machines and any other materials imported from abroad or acquired in the State of Kuwait for the purposes of business then used in the State of Kuwait commercially by the incorporated body may not be exported or re-exported unless a certificate issued by the Tax Administration is submitted to verify its clearance of tax dues, also, investment companies and banks managing portfolios and funds or holding shares for third parties may not release the dues of the Incorporated Bodies unless due income tax is deducted, and they shall remits the due tax to the Tax Administration within 30 days as of the date of deduction together with a statement listing all the Incorporated Bodies and each deducted tax.