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May 15, 2026

This rule outlines the procedure for government, private incorporated bodies, and individuals to obtain attestation for foreign tax refund forms under Double Taxation Treaties. It specifies the application process and distinct documentation required for individuals, such as a Civil ID copy, and for corporate bodies, like the memorandum of association. The Tax Department is responsible for verifying the submitted information before approving the forms. The rule also provides templates for the mandatory declaration and the detailed tax refund application forms for both persons and companies.

Executive Rule No. 18 Concerning Attestation of Tax Refund for foreign taxes in accordance with Avoidance of Double Taxation Treaties

Government and private Incorporated Bodies and persons may submit applications for approving tax refund forms through the application designated for this purpose and fulfillment of all the information and attaching the following documents:

First: For persons, the following documents shall be submitted:

Tax refund forms.
Civil ID Card (copy).

Second: For establishment and bodies:

Tax refund forms.
The Incorporated Body memorandum of association and subsequent amendments thereto (copy).

Third: The Tax Department shall approve forms of foreign tax refund after verifying presented information.

Declaration

I, ___________ , in my capacity as  the beneficiary hereby declare that I hold ______________ nationality and has permanent residency in Kuwait during the tax year 200 /200 and has no permanent establishment in (…………..) within the meaning stipulated in the agreement for avoidance of double taxation between State of Kuwait and (………………….) to refund the foreign tax paid under Article No. (……..) of the provisions of the said agreement and that all data provided to

Ministry of Finance in the State of Kuwait are correct.

I further declare that I authorized ……………………………………….., in his capacity as attorney  legal representative  to finalize the procedures for issuing tax refund certificate in accordance with the provisions of agreement for avoidance of double taxation mentioned hereinabove.

In witness whereof, I hereunto set my hand

Name (of individual or Incorporated Body): …………………………….

Date:

…/……/……….

Date: ……./………/……...

Tax Refund Form (Individuals)

Foreign Tax Refund Request
As per the provisions of Agreement for the avoidance of double taxation

Beneficiary Data

Beneficiary's name: …………………………………….

Occupation: …………………………………….

Address: …………………………………….

Telephone: …………………………………….

Beneficiary's Signature:

Applicant name:

Capacity:

- Agent - Legal representative

Authorized signatory for the beneficiary

Name: ……………………………..

Title: ……………………………….

Civil ID Card: ………………………..

Signature

Date: …/…/……..

Required documents:

Declaration form
Copy of the beneficiary's Civil ID card
Tax refund forms
Copy of the authorized signatory's Civil ID card

Tax Refund Form (companies and establishments)

Foreign Tax Refund Request
As per the provisions of Agreement for the avoidance of double taxation

Beneficiary Data

Name:

in his capacity

Nationality:

For company Address:

Telephone No.:

Seal and signature ____________

Applicant name:

Capacity:

- Agent - Legal representative

Authorized signatory for the beneficiary

Name: ……………………………..

Title: ……………………………….

Civil ID Card: ………………………..

Signature

Date: …./…/……..

Required documents:

Declaration

Foreign Tax Refund RequestAs per the provisions of Agreement for the avoidance of double taxation

Foreign Tax Refund RequestAs per the provisions of Agreement for the avoidance of double taxation

Foreign Tax Refund Request
As per the provisions of Agreement for the avoidance of double taxation

Foreign Tax Refund Request
As per the provisions of Agreement for the avoidance of double taxation