Circulars & Ministerial Resolutions
Circulation for GAZT’s departments, branches and financial sections (re-designing the tax refund and overpayment model)
Circulation for GAZT’s departments and its branches (mandatory statements that the business facilities must be accompanied with Zakat and tax returns).
Circular No: 9/1724
Circulation for all GAZT’s departments and branches (clarifying how to apply the consumption method for Zakat purposes)
Circular No. 9/2574
Circulation for GAZT’s departments, branches and finance offices (applying a few procedures and accounting rules, including the new tax system)
Circular No. 6/3684
Circulation for GAZT’s departments and branches (accommodating freight contracts and transport tickets from outside the Kingdom)
Circulation for GAZT’s departments and branches (approval to form Tax Appeal Committees)
Circulation for GAZT’s departments and branches (how to apply a fine for delayed payments)
Circulation for GAZT’s departments and branches and finance offices (studying topics on rejection to the link)
Confirmative circular for GAZT’s departments and branches, finance offices, primary appeal committees to inform the taxpayer of the date of considering his issue)
Circulation for GAZT’s departments and branches (unifying the objection period of GAZT’s decision related to Zakat or tax linkage)
Circular No. 3299/16/1434
Circular for GAZT’s financial departments and branches (allowing Zakat payers to calculate the depreciation of their fixed assets using the straight-line method)
Circulation of GAZT’s departments and branches (Kuwaiti suppliers and contractors associated in contracts with Khafji Joint Operations).
Circular No. 646/16
Circular for GAZT’s departments and branches (for inquiries about mandatory disclosures)
Forming appeal committees to consider decisions on the primary tax objection committees.
Ministerial Resolution No. 185/1709
Amending Term (7) of Article 5 of the Income Tax Implementing Regulations.
Clarifying and amending the Income Tax Regulations.