Circulars & Ministerial Resolutions

Circulars

 

Circular No. 5065/16/1434‎

Circulation for GAZT’s departments, branches and financial sections (re-designing ‎the tax refund and overpayment model)‎

 

Circular No. 646/16/1434‎

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)‎


Circular No. 14/4425‎

Circulation for GAZT’s departments and branches (approval to form Tax Appeal ‎Committees)‎
 

Circular No. 2043/16/1435‎

Circulation for GAZT’s departments and branches (how to apply a fine for delayed ‎payments)‎

 

Circular No. 2620/16/1434‎

Circulation for GAZT’s departments and branches and finance offices (studying ‎topics on rejection to the link)‎

 

Circular No. 2911/16/1434‎

Confirmative circular for GAZT’s departments and branches, finance offices, ‎primary appeal committees to inform the taxpayer of the date of considering his ‎issue)‎
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Circular No. 3281/16/1435‎

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)‎
 

Circular No. 3360/16/1434‎

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)‎
 

Ministerial Resolutions:‎

 

Ministerial Resolution No. ‎‏196

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.‎
 

Ministerial Resolution No. 1776‎

Clarifying and amending the Income Tax Regulations.‎