The target group for tax certificate application service.

• Kuwaiti and Gulf companies
• Individual institutions
• Individuals (Kuwaiti, foreign, or Gulf)

A Kuwaiti and Gulf company that has a partner (a foreign company and not a foreign person) must go to the Department of Tax Compliance and Planning, the Department of Foreign Companies' Subjugation, to obtain a certificate of release of the confiscated security.

All companies that are subject to tax laws applied in the State of Kuwait and were not registered with the tax administration must apply for registration before requesting the certificate of release of the impounded income tax guarantee.