The State of Kuwait’s right to claim the due tax shall only forfeit pursuant to this law after elapse of five year from the filing date of the tax declaration, from the date on which the Ministry of Finance becomes aware of the activities which were not reported by the incorporated body in the tax declaration or of the date on which the Ministry of Finance becomes aware of the concealed data related to the tax liabilities. The statute of limitation period shall be interrupted upon notifying the incorporated body by a registered letter of the tax assessment, notice to pay the due tax or a decision issued by the Tax Appeals Committee.