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Request for Exemption from Maintaining Accounting Records
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Service Execution Time: Five working days
Target Group: Taxpayers registered with the General Tax Authority (GTA) who meet the conditions stipulated in Income Tax Law No. 24 of 2018 and its Executive Regulations and want to be exempted from the requirement of maintaining accounting records
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Service Execution Time: Five working days
Tax Type: Income Tax
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Service Guide: Take a look at a guide
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Target Group: Taxpayers registered with the General Tax Authority (GTA) who meet the conditions stipulated in Income Tax Law No. 24 of 2018 and its Executive Regulations and want to be exempted from the requirement of maintaining accounting records
Service Definition

A service allowing taxpayers registered with the General Tax Authority (GTA) to submit a request via the Dhareeba Portal to be exempted from keeping accounting books, records and documents. 

Service Requirements
  1. The taxpayer must provide a valid and convincing justification for exemption from the requirement of keeping accounting books, records, and documents and must clearly articulate these reasons in the request they submit.
  2. The tax must be finally assessed for the year corresponding to the accounting books, records and documents.
  3. The taxpayer must have filed the tax return for the year corresponding to the accounting books, records, and documents.
  4. No loss has been recorded during the year corresponding to these books, records, documents, and the preceding five years.
  5. That the GTA’s right to assess the tax for the year corresponding to these documents must have expired by operation of the statute of limitations.
Service Steps
1
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Log in to the Dhareeba Portal at https://dhareeba.gov.qa .

2
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Click "Requests" and select "Request for Exemption from Maintaining Accounting Records".

3
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Carefully read the Instructions on the help page.

4
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Records details (record identification, reason for exemption from maintaining accounting records)

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Additional Information

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Acknowledgment and Declaration of the validity of the information.

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Submit

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Notifications.

  1. The taxpayer must provide a valid and convincing justification for exemption from the requirement of keeping accounting books, records, and documents and must clearly articulate these reasons in the request they submit.
  2. The tax must be finally assessed for the year corresponding to the accounting books, records and documents.
  3. The taxpayer must have filed the tax return for the year corresponding to the accounting books, records, and documents.
  4. No loss has been recorded during the year corresponding to these books, records, documents, and the preceding five years.
  5. That the GTA’s right to assess the tax for the year corresponding to these documents must have expired by operation of the statute of limitations.

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Log in to the Dhareeba Portal at https://dhareeba.gov.qa .

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Click "Requests" and select "Request for Exemption from Maintaining Accounting Records".

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Carefully read the Instructions on the help page.

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Records details (record identification, reason for exemption from maintaining accounting records)

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Additional Information

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Acknowledgment and Declaration of the validity of the information.

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Submit

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Notifications.

Article (12) of the Income Tax Law issued by Law No. (24) of 2018

Article (24) and (26) of the Income Tax Law promulgated by Law No. (24) of 2018

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