No reply to our objection

The situation

The authority must respond within 90 days. No response within 90 days is treated as rejection, and an appeal lies to the Tax Appeals Committee within 30 days.

The law

• Income Tax Law: objections and appeals: Object within 60 days of assessment; the authority decides within 90 days; appeal to the Tax Appeals Committee within 30 days

What it means for you

If 90 days have passed, your 30 day appeal window has started. Example: objection filed 1 March, no reply by 30 May, appeal by about 29 June. Missing it can make the assessment final.

What to do

1. Count 90 days from the objection.
2. Prepare the appeal.
3. File within 30 days.
4. Keep proof of filing.

Related

• Unreported income penalty in Kuwait
• Paying tax after a revised assessment
• Deadline to object to a Kuwait tax assessment
• Deemed profit used in our assessment
• Costs incurred abroad disallowed
• Retention non compliance in an assessment