Article 38 outlines the statute of limitations for tax claims under Kuwait's QDMTT framework. The Tax Department's right to claim a tax debt is extinguished after ten years, with the period commencing from the tax declaration's filing date, its due date, or the discovery of undeclared activities. This prescription period is interrupted by specific actions, including the issuance of assessment letters, taxpayer objections or grievances, decisions from the Tax Appeals Committee, or any enforcement procedures. Conversely, a taxpayer's right to claim a refund for overpaid taxes expires after five years from the date their entitlement arises.