This Rule specifies the conditions for approving the rental value of leased assets for tax purposes. It distinguishes between assets leased from related entities (Head Office, subsidiary) and those from unrelated parties. For related-party leases, the approved rental value is capped at the asset's depreciation charge during its use in Kuwait, provided sufficient documentation is submitted. If the asset's value is indeterminable, the expense is disallowed. For unrelated-party leases, approval depends on documentary inspection. Special cases concerning leased assets require separate consultation with the Tax Department.