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May 15, 2026

Executive Rule No. 14 establishes the mandatory notification requirements for any Incorporated Body. It dictates that the Tax Department must be informed within 30 days of any changes to registration data, cessation of activities, or alterations in legal form, such as mergers or assignments. The rule also mandates pre-notification for assignments from other taxable entities before finalisation. It specifies that a new tax card application is required following any modification, and all supporting documents must be submitted for review, approval, and official endorsement to validate the changes.

Executive Rule No. 14 Concerning notification of cease of activity, assignment, amendment or change in the information of the Incorporated Body

Articles No. 11 & 12 of the Executive Regulations

First: Each Incorporated Body shall notify the Tax Department of any change or amendment in the information contained in the registration form as well as in case the Incorporated Body ceases activity in Kuwait or makes any change in its legal form whether through merge or assignment of part or whole of the Incorporated Body's activities to another Incorporated Body within 30 days from the occurrence of such change or amendment.

Second: Each Kuwaiti or foreign Incorporated Body shall notify the Tax Department of any assignment from another Incorporated Body subject to income tax Decree prior to the conclusion of the assignment procedures and giving the assignor Incorporated Body its financial entitlements (monetary or in-kind ).

Third: A new tax card application will be submitted based on the amendment or change in the Incorporated Body information.

Fourth: Documents evidencing change, amendment or assignment are submitted, reviewed and approved.

Fifth: Any change, amendment or partial or whole assignment shall be verified and endorsed after completing the required documents.