Background

A ministry filed a case against a company requesting that the court order the company to pay taxes which had fallen due.

The court ruled that the company pay the ministry 227,133,000 Dinars.

The company appealed and the appeal court upheld the ruling.

The company appealed by cassation.

Decision

Before the cassation court the company argued that the ruling had erred in the application of law and contradicted material documentary evidence as it had maintained before the court that the case should not be considered due to the statute of limitations. Furthermore, that the ministry failed to inform the company of the tax assessment.

The court held that this argument was invalid as the case documents revealed that the company was a Kuwaiti one and that the ministry had estimated the tax payable. The court stated that the company objected to the tax estimation but the ministry rejected the objection. Furthermore, that the company had failed to appeal the decision made by the ministry in this regard.

The court therefore dismissed the appeal.