The Kuwait Ministry of Finance on 27 March 2023 issued Resolution No. 24 of 2023 amending the tax audit process in the country with respect to the Income Tax Decree, the National Labour Support Tax Law, and the Zakat Law. The Resolution is effective from the date it is gazetted, being 2 April 2023.

Hitherto, the tax authorities pursued a 100% audit target, meaning that every return filed by a …