Legislation

Qatar's tax policies are formulated to support economic development and encourage high-standards investments, thereby boosting national revenues and contributing to sustainable development. This goal is in harmony with the government's strategy and the Qatar National Vision 2030, which prioritises economic growth and diversification to finance government initiatives and projects.

This is realised through regulations that establish a fair, equitable, and effective tax system, coupled with the enactment of laws that improve financial transparency, enhance voluntary compliance among businesses and individuals, and assist in combatting tax evasion and fraud.

Upholding the principles of transparency and credibility and aiming to facilitate seamless communication with the taxpayers, the GTA publishes tax-related regulations and legislations with all relevant updates in a streamlined and accessible format, allowing users to conveniently search and classify information according to the particular type of legislation and topic.

Legislation Name	Tax Type	Legislation Type	Release Date	Evaluation
Cabinet Decision No. (3) of 2023 Amending Some Provisions of the Executive Regulations of the Income Tax Law Issued by Cabinet decision No. (39) of 2019	Income Tax	Decisions	30-Mar-2023	Evaluation
Circular of the GTA Chairman No. 2 of 2023 Concerning the Extension of the Period for Submitting Tax Returns for the Year 2022	Income Tax	Circulars	22-Mar-2023	Evaluation
Law No. (11) of 2022 - Amending Several Provisions of Income Tax Law, Promulgated by Law No. (24) of 2018	Income Tax	Laws and Regulations	22-Dec-2022	Evaluation
Minister of Finance decision no (12) of 2022	Excise Tax	Decisions	29-Sep-2022	Evaluation
Circular No. (3) of 2022 of the President of the General Tax Authority Concerning the Announcement of the Commencement Dates for the Implementation of the Digital Tax Stamps on other Tobacco Products	Excise Tax	Circulars	7-Jul-2022	Evaluation
Circular No. 2 of 2022 of the President of the General Tax Authority Concerning the Announcement of the Commencement Dates for the Implementation of Digital Tax Stamps of Cigarettes	Excise Tax	Circulars	5-Jul-2022	Evaluation
The Decision of the GTA President No. (10) of 2022 on Amending Decision No. (4) of 2020 Regarding Transfer Pricing Declaration and Main and Local File Submission	Income Tax	Decisions	7-Jun-2022	Evaluation
Decision of the Chairman of the General Tax Authority No. (7) of 2022 amending some provisions of Resolution No. (16) of 2019 regarding the lists attached to the application of the common reporting standard	Income Tax	Decisions	7-Jun-2022	Evaluation
Minister of Finance decision no (2) of 2022	Excise Tax	Decisions	12-Apr-2022	Evaluation
Circular No. (6) of 2021 of the President of General Tax Authority Regarding the extension of the period for submitting Tax Returns and Financial Statements for Companies and establishments owned by Citizens from Qatar and the Countries of the Gulf Cooperation Council and that are exempted from Inco	Income Tax	Circulars	30-Aug-2021	Evaluation
Circular of GTA President No. (5) of 2021 Concerning the Obligation of E-Registration of Withholding Tax	Income Tax	Circulars	4-Aug-2021	Evaluation
Decision of the Council of Ministers No. (09) of 2021on Issuing Tables of Sub-Designations of Excise Goods and Their Corresponding Harmonized System Codes	Excise Tax	Decisions	28-Jun-2021	Evaluation
Minister of Finance decision no (10) of 2021 on the controls of the selective tax 10 / 2021 emption for diplomatic and consular bodies, international organizations, and the presidents/ members of the diplomatic communities in the state	Excise Tax	Decisions	19-May-2021	Evaluation
Circular of the GTA President No. (2) of 2021 Concerning the Tax Return and Financial Statements for Companies and Establishments Owned by Qatari Citizens and Citizens of the GCC Countries Exempt from Income Tax	Income Tax	Circulars	24-Mar-2021	Evaluation
Circular No. (1) of 2021 of the President of the General Tax Authority on Extension of the Tax Return Submission Period for the Tax Year 2020	Income Tax	Circulars	24-Mar-2021	Evaluation
Circular of the GTA President No. (10) of 2020 Regarding the notices stipulated in Article (3) of Minister if Finance Decision No. (16) of 2019 on reports on State-by-State Reports	Income Tax	Circulars	18-Nov-2020	Evaluation
Decision of the President of the General Tax Authority no. (8) of 2020 on amendment of some of the provisions of Decision no. 8 of 2019 concerning sanctions on violating the obligations related to the application of the Common Reporting Standard	Income Tax	Decisions	23-Sep-2020	Evaluation
The Decision of the GTA President No. (7) of 2020 Regarding the Regulations and Procedures for Deferring the Payment of Excise Tax Upon Import	Excise Tax	Decisions	2-Sep-2020	Evaluation
Resolution of President of General Tax Authority No. (4) of 2020 relating to the Transfer Pricing Declaration and Submission Declaration and Submission of the Master File and Local File	Income Tax	Decisions	16-Jul-2020	Evaluation
Council of Ministers’ Resolution No. (16) of 2020 Identify the Excise Goods Exempted from Tax and the Conditions for their Exemption	Excise Tax	Decisions	31-May-2020	Evaluation
The Council of Ministers decision No. (17) of 2020 to form two tax grievance committees, organize their work, grievance procedures before them, and determine their rewards	Income Tax	Decisions	31-May-2020	Evaluation
Circular of the GTA Chairman No. 5 of 2020 Concerning the Extension of the Period for Submitting Tax Returns for the Year 2019	Income Tax	Circulars	12-Mar-2020	Evaluation
Circular of the GTA Chairman No. (3) of 2020 Regarding the issuance of Tax Card	Income Tax	Circulars	4-Mar-2020	Evaluation
Cabinet Decision No. 39 of 2019 - Executive Regulations of the Income Tax Law	Income Tax	Laws and Regulations	11-Dec-2019	Evaluation
Cabinet Resolution No. (38) of 2019 Appointing the Administrative Units Comprising the General Tax Authority and Determining Their Competencies		Decisions	8-Dec-2019	Evaluation
Decision of the GTA President No. (8) of 2019 Regarding Penalties for Violating Obligations Related to the Application of the Common Reporting Standard (CRS)	Income Tax	Decisions	23-Jun-2019	Evaluation
Minister of Finance's Decision No. (17) for 2019 on implementing the Common Reporting Standard (CRS)	Income Tax	Decisions	17-Jun-2019	Evaluation
Minister of Finance decision no (16) of 2019	Income Tax	Decisions	17-Jun-2019	Evaluation
Circular of GTA President No. (14) of 2019 Concerning Certain Transitional Provisions for the Application of the Income Tax Law	Income Tax	Circulars	18-Mar-2019	Evaluation
Circular No. (10-2019) of 2019 of the President of the General Tax Authority Concerning the Prohibition of Issuance or Renewal of Tax Cards for the Taxpayers who owe GTA financial liabilities	Income Tax	Circulars	22-Jan-2019	Evaluation
Council of Ministers Resolution No. (5) of 2019 issuing the executive regulations of Law No. (25) of 2018 regarding Excise Tax	Excise Tax	Laws and Regulations	13-Dec-2018	Evaluation
Emiri Resolution No. (77) of 2018 Establishing the General Tax Authority		Decisions	13-Dec-2018	Evaluation
Law No. (24) of 2018 Promulgating the Income Tax Law	Income Tax	Laws and Regulations	13-Dec-2018	Evaluation
Law No. (25) of 2018 Concerning Excise Tax	Excise Tax	Laws and Regulations	13-Dec-2018	Evaluation

Did the site help you to access the required content?

Legislation

Dhareeba Application

Get the app on: