This Article establishes the strict confidentiality of tax declarations submitted under Kuwaiti tax law. Access to inspect these documents is limited exclusively to the Ruler, the Director, and their authorised Personnel. It is explicitly unlawful for any information, including the amount or particulars of income, deductions, or other items disclosed in a taxpayer's declaration or records, to be divulged without the taxpayer's consent. This prohibition on disclosure extends to preventing any unauthorised person from examining declarations or related records. Any violation of these confidentiality provisions is a punishable offence, subject to a fine not exceeding K.D 113.
Article 11
Declarations shall be confidential and shall not be exposed for examination or inspection by any person other than the Ruler, and the Director and his Personnel. It shall be unlawful without the consent of the Taxpayer to divulge or make known in any manner whatever to any person other than themselves the amount of particulars of items of any incomings or deduction, or other items set forth or disclosed in any declaration or in the taxpayer's records and books, or to permit any declaration or copy thereof or any record or book containing any abstract or any particulars thereof to be seen or examined by any person other than themselves. Any offence against the forgoing provisions shall be punishable by fine not exceeding K.D 113.
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