On 14 May 2023, the Kuwait Tax Authority (KTA) hosted a conference and discussed the definitions, conditions, and application criteria for the new random sampling approaches for implementing tax inspections under Ministerial Order no. 24 of 2023.
The tax inspections under the following laws are affected: Decree no. 3 of 1955, as amended by law no. 2 of 2008 (income tax law); Law no. 23 of 1961 (partitioned neutral zone law); Law no. 46 of 2006 (zakat and contribution law); and Law no. 19 of 2000 (national labor support tax law).
Source: Deloitte
