Financial Penalties
Summary Table of Financial Penalties
| Violation | Penalty |
| Income Tax | |
| Failure to comply with registration and notification requirements, including the timely submission of Master and Local Files. | QAR 20000 |
| Failure to submit the Tax Return within the specified period. | QAR 500 is applicable for each day of delay, capped at QAR 180,000. |
| Failure to submit the required tax return and supporting documents by a taxpayer benefiting from tax exemption status. | QAR 10000 |
| Non-payment of tax within the specified period and failure to remit Withholding Tax by the required due date. | 2% of the tax due amount is applicable for each month of delay or part thereof, provided it does not surpass the total tax due. |
| Non-compliance with the requirements for submitting final audited accounts and maintaining accurate accounting books. | QAR 30000 |
| Excluding government agencies, any entity that fails to inform the GTA of its concluded contracts, agreements and transactions. | QAR 10000 |
| Any individual who fails to deduct the required Withholding Tax from the source. | The un-deducted tax amount and the outstanding tax liability. |
| Any individual who violates the provisions of decisions related to obligations under international treaties or agreements to which the State of Qatar is a party, concerning the exchange of tax information or the fight against international tax evasion. | Up to a maximum of QAR 500,000. |
| Excise Tax | |
|
QAR 10000 |
| Failure to file the Tax Return within the statutory deadlines. | QAR 500 is applicable for each day of delay, capped at QAR 180,000. |
| Failure to pay the Tax within the statutory deadlines. | 2% of the tax due amount is applicable for each month of delay or part thereof, provided it does not surpass the total tax due. |
| Submitting incorrect information regarding Excise Goods that results in a reduction of the tax liability. | 5% of the unpaid tax amount. |
Error! Please Try Again.
Your feedback has been submitted