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May 15, 2026

Article 30 of Decree-Law No. 157 of 2024 grants Kuwait's Tax Department the authority to protect tax revenue by initiating a provisional seizure. If the Department determines that a tax debt is at risk of being unrecoverable ('losable'), it can request the Head of the Execution Department at the competent Court to issue a seizure order on the taxpayer's movable properties. This power extends to assets held directly by the taxpayer or by third parties. The seizure is lifted only by a decision from the Head of the Execution Department, contingent on the taxpayer providing sufficient guarantees or if the Tax Department itself requests its removal.

Chapter 5 - Tax Audit, Assessment and Provisional Seizure

Article 30 - Provisional Seizure

The Tax Department may -if discovered that the tax debt is losable- ask Head of Execution Department at the competent Court to issue a provisional seizure on the taxpayer's movable properties, in his possession or in the possession of others. The Execution Department shall carry out the provisional seizure.

The provisional seizure may be lifted by virtue of a decision from Head of Execution Department if the taxpayer has provided sufficient guarantees to pay the tax debt or if the Tax Department asked to lift the seizure.